【作者】 李晖；

【导师】 赵霞；

【作者基本信息】 上海交通大学 ， 控制理论与控制工程， 2008， 硕士

【摘要】 国家“十一五”规划时间已经过去大半,其中提出的关于“单位国内生产总值能源消耗五年内降低20%”的节能降耗约束性指标的完成度尚不乐观。流程工业作为典型的高能耗、高物耗产业,应当重点建立信息化管理平台,依靠信息技术严格控制生产消耗,发展循环经济,促进流程工业成长方式的转变和质量效益的提高。对于流程工业,能耗、物耗产生的成本在整个产品成本中占有很大比重,控制生产中的消耗,降低成本能够加强企业在的市场竞争力,对企业本身也有巨大的现实意义。目前大多数流程工业企业使用人工财务会计的方式进行消耗和产品成本管理。使用管理会计的方式,通过每期末的报表实施的传统成本核算与控制无法实时跟踪工艺流程中半成品和产品成本信息。在此背景下,本文依托项目实施企业现有的MES信息化平台,充分利用各种实时成本数据来源,开发出拥有友好人机界面的生产工艺建模动态成本在线核算系统,在实时信息集成的MES环境下进行实时、在线的成本跟踪核算,辅助企业管理者做成本分析和管理决策,促进企业良性发展。本流程工业动态成本核算系统不是笼统的在工厂的边界上计算原料和公共工程的消耗和成本,而是深入到工艺过程的每一个环节,通过图形化的方法对工艺过程进行数学建模,对构成和影响成本变化的每一个环节、因素都纳入其中,充分利用MES平台的实时现场数据进行动态成本核算。企业管理者能够比以往更加及时、深切的感受到生产管理决策等各类外因对物耗、能耗和成本施加的作用,可以更加迅速、有效地对这些数据提炼和分析,探索成本控制的方式,立竿见影地观察成本控制手段所引起的消耗和成本的变化趋势,并且能方便、及时地进行班与班、日与日、实际物耗与目标物耗、实际成本与标准成本的比较,分析差异的成因,寻找产生差异的环节,将企业的生产消耗和成本动态变化与瞬息万变的市场需求信息紧密地联系在一起。更多还原

【Abstract】 The 11th Five-Year Plan has entered its fourth year, however, the completion of the goal, "energy consumption of each unit of GDP shall be decreased by 20%", is not optimistic. Process industries, which are high in raw material and energy consumption, should be focused on the establishment of information management platform, develop circular economy, cut down the cost, make the growth mode of process industries change to the sustainable development and increase the quality and benefit by means of information technology.In process industries, cost of production accounted for a large proportion of the total cost. It could enhance the market competitiveness of the industry by controlling the production consumption and reducing the cost. Traditional cost control using accounting report forms is not able to get real-time information of product cost. In this backdrop, a dynamic cost accounting system with graphical interface is developed on the MES information platform, which decomposes the cost online, assists company managers to analyze the cost and make management decisions, boosting the growth of process industries.The dynamic cost accounting system does not give a general calculation of the raw material consumption on the border of the company, but goes deep into every section of process engineering, models the process via graphical interface, takes every factor of system cost into consideration by input-out theory. Company managers could perceive the influence of managerial decisions easily and promptly. The dynamic cost accounting system is a helpful tool to compare the objective cost and the practical cost, analyze the difference, and integrate the production section of process industries with the rapidly shifting market demand information.更多还原