基于多BOM的铸件成本估算模型研究  

Research on Cost Estimation Model of Casting Based on Multiple BOM

作　　者：张海林[1] 夏传良[1] ZHANG Hai-lin;XIA Chuan-liang(Shandong Jianzhu University,School of Computer Science&Technology,Shandong Jinan 250101)

机构地区：[1]山东建筑大学计算机科学与技术学院

出　　处：《软件》2019年第11期79-83,共5页Software

基　　金：山东省自然科学基金项目(ZR2016FM19)

摘　　要：本文分析了铸造企业成本管理的特点和当前成本管理存在的问题,并运用相关的理论、概念和管理方法,结合铸件的生产过程特点,研究了铸件成本估算模型,提出了一种基于多BOM的铸件成本估算模型。本文设计开发了基于多BOM的铸件成本估算系统,包括采购BOM、生产BOM、成本BOM、库存BOM、设备BOM。成本BOM包括成本估算,成本核算,成本统计分析和价格管理模块。成本估算模块以多物料清单为数据基础,通过抽取数据库中存储的模型数据估算出铸件的生产成本;成本核算模块可以根据铸件生产流程上各个工部数据计算出铸件的实际生产成本;成本统计分析模块可以比较和分析估算成本和实际成本,以此帮助管理者标准化生产流程,降低生产成本,提高企业效益。The characteristics of cost management and current problems in the cost management of foundry enterprises were analyzed in this paper.Based on the relevant theories,concepts and methods of management,the casting cost estimation model was studied combined with the characteristics of the production process of castings,and a model of casting cost estimation based on multi-BOM was proposed.A casting cost estimation system based on multi-BOM was designed and developed in this paper.The system includes purchasing BOM,manufacturing BOM,cost BOM,stock BOM,and equipment BOM,and the cost BOM includes modules of cost estimation,cost accounting,cost statistics analysis and price management.The cost estimation module uses the multi-bill of material as the data base to estimate the production cost of the casting by extracting the model data stored in the database.The cost accounting module can calculate the actual production cost of the casting according to the data of each part of the casting production process.The cost statistical analysis module can compare and analyze the estimated cost and the actual cost to help managers standardize the production process,reduce production costs,and improve enterprise efficiency.

关 键 词：成本估算模型 BOM 成本核算 铸件成本 

分 类 号：TP391.75[自动化与计算机技术—计算机应用技术]