钢铁制造业集成成本管理方法及应用研究

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1、钢铁制造业集成成本管理方法及麻川研究方法。对案例企业的成本管理现状进行了分析，并将SICM支持系统在企业成功应用，取得了良好的效果。针对SICM方法及其信息支持系统的研究，有利于推动钢铁制造业成本管理理论与实践的发展，对现阶段我国钢铁制造业具有重要的意义。关键词：钢铁制造业；现代集成制造；集成成本管理；产销一体；信息支持系统II大连理jT：人学博十学位论文ResearchonIntegratedCostManagementMethodandApplicationforSteelMakingIndustry

2、AbstractWhhthedevelopmentofeconomy．traditionalcostmanagementmethodbecomesweakinintensifyingcostmanagementforsteelmakingindustry，whileitisanopportunitytotheinnovationofsteelmakingindustrycostmanagement．Therefore，thecurrentproblemsoftheresearchandapplicatio

3、nofcostmanagementinsteelmakingindustryareanalyzed．UnderthebackgroundofapplicationinDalianSteelPlant,thedissertationstudiesIntegratedCostManagementforSteelmakingIndustry(SICM)methodsystemandimplementationtechniques．111emajorresearchresultsincludethefollowi

4、ng．Atfirst,onthebasisofintegratedmanagementtheory，SICMsystemstructureisputforward．SICMmodelbasedonERP／MES／PCS．SICMmodelbasedonvaluechainandintegratedcostcontrolmodelaresetup．Todealwithmaterialandcontracttrackingprobleminlong-termproductionofsteelmakingind

5、ustry，thematerialtrackingmodelforactivityresourcemanagementfunctionisproposedbasedonfurnacenumberandproductionbatch,whichcandistinguishtheidenticalbatchofmaterialwithsameattributes．Theordertracingmodelisconstructedaccordingtothecorrespondingrelationshipbe

6、“w斌lproductionnumberandordernumber．BasedontIlematerialtrackingmodel．thetranslationmethodbelfweenproductiondataandcostdataisstudied．Activity．basedcostmanagementflameandobjectmodelarefounded，andactivitycenterandcostsubjectsystemalereconfigured．Underthefound

7、ationofmulti—facmrresourceallocationmetho&theactivitycostingmodelandrulearegiven．11把steelmakingindustrycostdatamartandmodelarefounded．BasedonID3algorithms．furnacesteelcostdifferenceismadedecisionandavailableinfluencingcostdifferenceruleisfetched．Thedisser

8、tationgivesaquantizationmethodofElectricArcFurnaceactivityanalysisandevaluationusingdataenvelopmentanalysis(DEA)．BasedonresourcesinputandactivityquantityoutpuLtheDEAmodelcanevaluatethel_esoureesutilizationefficiency