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针对复杂生产过程中标准成本确定与产品质量和加工效率要求相脱离而导致标准成本控制能力弱的问题,研究基于时间与费用关系的标准成本确定优化方法.以产品标准成本最小及实际标准加工时间与理想标准加工时间之差最小为目标函数,产品质量控制要求为约束条件,建立标准成本制定数学模型.设计基于改进蚁群的模型求解算法,建立空间划分的蚁群搜索策略,克服算法早熟收敛.通过与变权重蚁群算法对比,表明改进蚁群算法的精度优于后者.最后以某企业的实际成本数据为例,将上述方法与企业目前采用的标准成本确定方法进行对比,验证该方法在降低标准成本、节约生产加工时间、控制产品质量等方面具有较好的效果,为面向生产作业的成本精益管控提供方法支持.
Aiming at the problem that the standard cost control is weak due to the separation of the standard cost in complex production process from the requirement of product quality and processing efficiency and the standard cost determination and optimization method based on the relationship between time and cost, And the ideal standard processing time minimum as the objective function, the product quality control requirements for the constraints, the establishment of a standard cost to develop mathematical models.An improved ant colony-based model solving algorithm is designed to establish space-based ant colony search strategy to overcome the premature convergence of the algorithm Compared with variable weight ant colony algorithm, it shows that the accuracy of the improved ant colony algorithm is better than the latter.Finally, taking the actual cost data of an enterprise as an example, the above method is compared with the method of determining the standard cost currently adopted by the enterprise, The method has good effect in reducing standard cost, saving production and processing time, controlling product quality, etc., and provides method support for cost lean management oriented to production operation.