Multi factor production cost modeling method for intelligent manufacturing

doi:10.11949/0438-1157.20191492

Abstract

Abstract:

In the context of intelligent manufacturing, cost accounting and value stream analysis for digital resources have important practical significance for enterprises intelligent manufacturing investment and transformation. A kind of multi factor production cost model is established based on the composition domain reference model architecture for intelligent manufacturing. According to the cost accounting requirements of different management levels, the coupling relationship model of cost nodes between different management levels is established, and the unified modeling and data consistency of multi-level cost models are realized. It can be used to value flow analysis for enterprise intelligent manufacturing, and provide theoretical basis and cost calculation model for improving the cost efficiency of intelligent manufacturing and investment decision.

Key words: model, formulation, optimization, multi factor production cost, valueflow, intelligent manufacturing

摘要：

在智能制造背景下，针对数字化资源的成本核算和价值流分析对于企业的智能制造投资及转型具有重要的现实意义。基于智能制造组成域参考模型架构，建立了一种适应智能制造生产模式的多要素生产成本模型。针对不同管理层级的成本核算需求，建立了不同管理层次之间成本节点的耦合关系模型，实现了多层次成本模型的统一建模和数据的一致性。可用于企业智能制造价值流分析，为智能制造成本效率的提升及投资决策提供理论依据和成本测算模型。

关键词: 模型, 形式化, 优化, 多要素生产成本, 价值流, 智能制造

CLC Number:

TP 273

Yiping FENG, Tuchao ZHANG, Xin CHEN. Multi factor production cost modeling method for intelligent manufacturing[J]. CIESC Journal, 2020, 71(3): 1111-1121.

冯毅萍, 章途潮, 陈歆. 面向智能制造的多要素生产成本建模方法[J]. 化工学报, 2020, 71(3): 1111-1121.

Figures/Tables 11

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成本节点类型	成本要素类型
成本节点类型	折旧	材料	能耗	维护	运行	其他
加工设备	√	√	√	√	√	√
数字化资源	√	√	√	√	√	√
物流	√	√	√	√	√	√
库存	√	√	√	√	√	√
公用工程	√	√	√	√	√	√

成本节点类型	成本要素类型
成本节点类型	折旧	材料	能耗	维护	运行	其他
加工设备	√	√	√	√	√	√
数字化资源	√	√	√	√	√	√
物流	√	√	√	√	√	√
库存	√	√	√	√	√	√
公用工程	√	√	√	√	√	√

项目		成本要素核算值
项目		折旧	设备能力	能耗	维护	工资	人员能力	成本
调度排产	数字化资源	√	√	√	√			√
调度排产	调度人员					√	√	√
指令下达	数字化资源	√	√	√	√			√
指令下达	指挥人员					√	√	√
生产监控	数字化资源	√	√	√	√			√
生产监控	监控人员					√	√	√
绩效考核	数字化资源	√	√	√	√			√
绩效考核	考核人员					√	√	√
成本合计		√	√	√	√	√	√	√

项目		成本要素核算值
项目		折旧	设备能力	能耗	维护	工资	人员能力	成本
调度排产	数字化资源	√	√	√	√			√
调度排产	调度人员					√	√	√
指令下达	数字化资源	√	√	√	√			√
指令下达	指挥人员					√	√	√
生产监控	数字化资源	√	√	√	√			√
生产监控	监控人员					√	√	√
绩效考核	数字化资源	√	√	√	√			√
绩效考核	考核人员					√	√	√
成本合计		√	√	√	√	√	√	√

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