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面向订单生产的钢铁企业由于品种多、工艺复杂,不同产品、生产工序的实际成本构成要素是不同的,因此在实际产品成本的形成过程中存在复杂多样的产品生产成本构成状态,如何对其分析,并根据成本控制指标进行多维度成本控制是企业实现精细化成本事中管理的关键。提出基于控制和构成维度的生产成本状态描述方法,实现从多维度、多特征的角度对成本状态进行描述。建立基于K-means成本状态分析模型,通过对初始聚类中心、成本状态聚类距离的设计,提高了聚类结果的精度,实现了依据目标成本、标准成本、质量特征等对产品、作业等成本状态的量化分类。最后通过实例验证了该方法具有较高的分类精度,为面向实际生产作业在成本状态很难量化控制情况下,准确进行动态生产成本分析提供方法支持。
Due to the variety of products and the complicated technology, the actual cost components of different products and production processes are different for the iron and steel enterprises facing the order production. Therefore, there is a complex and diverse product cost structure state in the formation of the actual product cost, and how to analyze it , And carry on the multi-dimensional cost control according to the cost control index is the key that the enterprise realizes the delicacy cost management. This paper proposes a method for describing the state of production costs based on control and component dimensions, and describes the state of costs from a multi-dimensional and multi-feature perspective. Based on the K-means cost state analysis model, the accuracy of the clustering results is improved by designing the initial clustering centers and the cost state clustering distances, and the product, job, etc. Quantitative classification of cost status. Finally, an example is given to verify that this method has high classification accuracy and provides method support for accurate dynamic production cost analysis in the condition that it is hard to quantify the cost state for actual production operations.