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.
Abstract
Setting standard cost, while ignoring the requirements of product quality and efficiency in production processes, will weaken cost control ability of standard cost. To solve the problem, the optimization method of standard cost setting based on the relations among production time, product quality and production cost was studied. Then a mathematical model of standard cost setting was formulated with objectives to minimize product standard cost and differentials between actual standard production time and ideal production time simultaneously under the condition of product quality requirements. Space-partition ant colony optimization algorithm was designed, and an ant searching strategy was established to overcome the precocious phenomenon. Compared with ant colony optimization algorithm with variable weight, the improved algorithm outperforms the latter. Finally, using the actual cost data of some enterprise, the proposed method of standard cost setting was compared with the present method in the enterprise. The results of simulation experiment testify that the optimization method of standard cost setting has a better effect in enhancing product quality and production efficiency, decreasing the standard cost, and reflecting resource consumption. So it can help to control cost and support for cost lean management in production processes.
关键词
标准成本确定 /
加工时间 /
质量控制要求 /
改进蚁群
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Key words
standard cost setting /
production time /
requirements of quality control /
improved ant colony optimization algorithm
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中图分类号：
F275.3
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脚注
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基金
国家自然科学基金（71172137，61034003）；国家科技支撑计划项目（2015BAF08B02）
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