面向智能制造的多要素生产成本建模方法

doi:10.11949/0438-1157.20191492

摘要/Abstract

摘要：

在智能制造背景下，针对数字化资源的成本核算和价值流分析对于企业的智能制造投资及转型具有重要的现实意义。基于智能制造组成域参考模型架构，建立了一种适应智能制造生产模式的多要素生产成本模型。针对不同管理层级的成本核算需求，建立了不同管理层次之间成本节点的耦合关系模型，实现了多层次成本模型的统一建模和数据的一致性。可用于企业智能制造价值流分析，为智能制造成本效率的提升及投资决策提供理论依据和成本测算模型。

关键词: 模型, 形式化, 优化, 多要素生产成本, 价值流, 智能制造

Abstract:

In the context of intelligent manufacturing, cost accounting and value stream analysis for digital resources have important practical significance for enterprises intelligent manufacturing investment and transformation. A kind of multi factor production cost model is established based on the composition domain reference model architecture for intelligent manufacturing. According to the cost accounting requirements of different management levels, the coupling relationship model of cost nodes between different management levels is established, and the unified modeling and data consistency of multi-level cost models are realized. It can be used to value flow analysis for enterprise intelligent manufacturing, and provide theoretical basis and cost calculation model for improving the cost efficiency of intelligent manufacturing and investment decision.

Key words: model, formulation, optimization, multi factor production cost, valueflow, intelligent manufacturing

中图分类号:

TP 273

冯毅萍, 章途潮, 陈歆. 面向智能制造的多要素生产成本建模方法[J]. 化工学报, 2020, 71(3): 1111-1121.

Yiping FENG, Tuchao ZHANG, Xin CHEN. Multi factor production cost modeling method for intelligent manufacturing[J]. CIESC Journal, 2020, 71(3): 1111-1121.

图/表 11

图1 多个分布式节点组成的结构模型示意图

Fig.1 Schematic diagram of structural model composed of multiple distributed nodes

表1 分项成本要素种类

Table 1 Itemized cost element types

成本节点类型	成本要素类型
成本节点类型	折旧	材料	能耗	维护	运行	其他
加工设备	√	√	√	√	√	√
数字化资源	√	√	√	√	√	√
物流	√	√	√	√	√	√
库存	√	√	√	√	√	√
公用工程	√	√	√	√	√	√

表2 人力资源成本要素

Table 2 Human resources cost elements

成本节点

类型

图2 多层次生产成本核算需求

Fig.2 Multi-level production cost accounting requirements

图3 生产计划调度业务工作流模型

Fig.3 Workflow model for production planning and scheduling

表3 生产调度业务成本核算矩阵

Table 3 Production scheduling business cost accounting matrix

项目		成本要素核算值
项目		折旧	设备能力	能耗	维护	工资	人员能力	成本
调度排产	数字化资源	√	√	√	√			√
调度排产	调度人员					√	√	√
指令下达	数字化资源	√	√	√	√			√
指令下达	指挥人员					√	√	√
生产监控	数字化资源	√	√	√	√			√
生产监控	监控人员					√	√	√
绩效考核	数字化资源	√	√	√	√			√
绩效考核	考核人员					√	√	√
成本合计		√	√	√	√	√	√	√

图4 某煤制乙烯企业MES层工艺流程示意图

Fig.4 Schematic diagram of MES layer process of coal-to-ethylene enterprise

图5 储罐的多层次模型

Fig.5 Multi-level model of storage tank

图6 液氨生产单元的多层次模型

Fig.6 Multi-level model of liquid ammonia production unit

图7 MES层单位调度周期成本统计图

Fig.7 MES layer unit scheduling cycle cost statistics

图8 MES层多方案成本结果对比图

Fig.8 MES layer multi-plan cost result comparison chart

参考文献 34

1	蒋伟.基于精益会计体系的企业成本管理研究[D].天津:天津理工大学,2013.
	Jiang W.Research on the enterprise cost management based on lean accounting system[D].Tianjin:Tianjin University of Technology,2013.
2	万寿义,王红军.关于制定统一成本核算制度若干问题的探讨[J].财务与会计,2012, (1):38-40.
	Wan S Y,Wang H J.Study on several issues concerning the formulation of unified cost accounting system[J].Finance and Accounting,2012, (1):38-40.
3	Salmi A,David P,Blanco E,et al.A review of cost estimation models for determining assembly automation level[J].Computers & Industrial Engineering,2016,98:246-259.
4	Solow R M.A contribution to the theory of economic growth[J].The Quarterly Journal of Economics,1956,70(1):65-94.
5	程新建.作业成本法在化工产品核算与管理中的应用[J].财务与会计,2018, （4）:42-44.
	Cheng X J.Application of activity-based costing in accounting and management of chemical products[J].Finance and Accounting,2018, （4）:42-44.
6	Almeida A,Cunha J.The implementation of an activity-based costing (ABC) system in a manufacturing company[J].Procedia Manufacturing,2017,13:932-939.
7	刘力嘉,王秋萍,徐红军.基于作业成本法的炼化成本管控研究[J].计算机与应用化学,2013,20(8):875-879.
	Liu L J,Wang Q P,Xu H J.Study on cost management and controlling in refining and chemical based on activity-based costing[J].Computers and Applied Chemistry.2013,20(8):875-879.
8	Savoretti A,Mandolini M,Raffaeli R,et al.Analysis of the requirements of an early life-cycle cost estimation tool: an industrial survey[J].Procedia Manufacturing,2017,11:1675-1683.
9	Bornschlegl M,Kreitlein S,Bregulla M,et al.A method for forecasting the running costs of manufacturing technologies in automotive production during the early planning phase[J].Procedia CIRP,2015,26:412-417.
10	Dui H,Si S,Yam R C M.A cost-based integrated importance measure of system components for preventive maintenance[J].Reliability Engineering & System Safety,2017,168:98-104.
11	Maier D,Vadastreanu A M,Keppler T,et al.Innovation as a part of an existing integrated management system[J].Procedia Economics and Finance,2015,26:1060-1067.
12	mida F H,Martin P,Vernadat F.Cost estimation in mechanical production: the cost entity approach applied to integrated product engineering[J].International Journal of Production Economics,2006,103(1):17-35.
13	Pehrsson L,Ng A H C,Stockton D.Industrial cost modelling and multi-objective optimization for decision support in production systems development[J].Computers & Industrial Engineering,2013,66(4):1036-1048.
14	Mrugalska B,Wyrwicka M K.Towards lean production in industry 4.0[J].Procedia Engineering,2017,182:466-473.
15	Shah R,Ward P T.Defining and developing measures of lean production[J].Journal of Operations Management,2007,25(4):785-805.
16	张益,冯毅萍,荣冈.智慧工厂的参考模型与关键技术[J].计算机集成制造系统,2016,22(1):1-12.
	Zhang Y,Feng Y P,Rong G.Reference model and key technologies of smart factory[J].Computer Integrated Manufacturing Systems,2016,22(1):1-12.
17	Hankel M,Rexroth B.The reference architectural model industrie4.0rami4.0） [EB/OL]. [2016-10-16]..
18	Datta P P,Roy R.Cost modelling techniques for availability type service support contracts: a literature review and empirical study[J].CIRP Journal of Manufacturing Science and Technology,2010,3(2):142-157.
19	Stapleton L,Dawton M,Tejan T.Systemic control, cultural values and religious institutions an assessment of semi-automatic human values systems analysis in religious institutional diagnostics [J].IFAC-PapersOnLine,2017,50(1):6373-6378.
20	郭朝晖.在自动化投入与劳动力成本之间寻求平衡——工业4.0之我见[J].世界科学,2014, (8):18-19.
	Guo Z H.Seeking a balance between automation investment and labor costs—I see industry 4.0[J].World Science.2014, (8):18-19.
21	Yamashina H,Kubo T.Manufacturing cost deployment [J].International Journal of Production Research,2002,40(16):4077-4091.
22	Windmark C,Gabrielson P,Andersson C,et al.A cost model for determining an optimal automation level in discrete batch manufacturing[J].Procedia CIRP,2012,3:73-78.
23	Chan S L,Lu Y,Wang Y.Data-driven cost estimation for additive manufacturing in cyber manufacturing[J].Journal of Manufacturing Systems,2018,46:115-126.
24	Sajadfar N,Ma Y.A hybrid cost estimation framework based on feature-oriented data mining approach[J].Advanced Engineering Informatics,2015,29(3):633-647.
25	Kuhlang P,Hempen S,Edtmayr T,et al.Systematic and continuous improvement of value streams[J].IFAC Proceedings Volumes,2013,46(9):993-997.
26	Tedeschi S,Rodrigues D,Emmanouilidis C,et al.A cost estimation approach for IoT modular architectures implementation in legacy systems[J].Procedia Manufacturing,2018,19:103-110.
27	Eklin M,Arzi Y,Shtub A.Model for cost estimation in a finite-capacity stochastic environment based on shop floor optimization combined with simulation[J].European Journal of Operational Research,2009,194(1):294-306.
28	Datta P P,Roy R.Cost modelling techniques for availability type service support contracts: a literature review and empirical study[J].CIRP Journal of Manufacturing Science and Technology,2010,3(2):142-157.
29	Tao F,Qi Q,Wang L,et al.Digital twins and cyber-physical systems toward smart manufacturing and industry 4.0: correlation and comparison[J].Engineering,2019,5(4):653-661.
30	Goguelin S,Colaco J,Dhokia V,et al.Smart manufacturability analysis for digital product development[J].Procedia CIRP,2017,60:56-61.
31	Bouazza W,Hamdadou D,Sallez Y,et al.Effective dynamic selection of smart products scheduling rules in FMS[J].Manufacturing Letters,2019,20:45-48.
32	Zhang H,Liang Y,Liao Q,et al.A hybrid computational approach for detailed scheduling of products in a pipeline with multiple pump stations[J].Energy,2017,119:612-628.
33	Prasad D,Jayswal S C.Scheduling in reconfigurable manufacturing system for uncertainty in decision variables[J].Materials Today: Proceedings,2018,5(9):18451-18458.
34	Chen Q,Deng L F,Wang H M.Optimization of multi-task job-shop scheduling based on uncertainty theory algorithm[J].International Journal of Simulation Modelling,2018,17(3):543-552.

[1]	杨欣, 王文, 徐凯, 马凡华. 高压氢气加注过程中温度特征仿真分析[J]. 化工学报, 2023, 74(S1): 280-286.
[2]	宋嘉豪, 王文. 斯特林发动机与高温热管耦合运行特性研究[J]. 化工学报, 2023, 74(S1): 287-294.
[3]	连梦雅, 谈莹莹, 王林, 陈枫, 曹艺飞. 地下水预热新风一体化热泵空调系统制热性能研究[J]. 化工学报, 2023, 74(S1): 311-319.
[4]	金正浩, 封立杰, 李舒宏. 氨水溶液交叉型再吸收式热泵的能量及分析[J]. 化工学报, 2023, 74(S1): 53-63.
[5]	王浩, 王振雷. 基于自适应谱方法的裂解炉烧焦模型化简策略[J]. 化工学报, 2023, 74(9): 3855-3864.
[6]	陈哲文, 魏俊杰, 张玉明. 超临界水煤气化耦合SOFC发电系统集成及其能量转化机制[J]. 化工学报, 2023, 74(9): 3888-3902.
[7]	齐聪, 丁子, 余杰, 汤茂清, 梁林. 基于选择吸收纳米薄膜的太阳能温差发电特性研究[J]. 化工学报, 2023, 74(9): 3921-3930.
[8]	李科, 文键, 忻碧平. 耦合蒸气冷却屏的真空多层绝热结构对液氢储罐自增压过程的影响机制研究[J]. 化工学报, 2023, 74(9): 3786-3796.
[9]	何松, 刘乔迈, 谢广烁, 王斯民, 肖娟. 高浓度水煤浆管道气膜减阻两相流模拟及代理辅助优化[J]. 化工学报, 2023, 74(9): 3766-3774.
[10]	邢雷, 苗春雨, 蒋明虎, 赵立新, 李新亚. 井下微型气液旋流分离器优化设计与性能分析[J]. 化工学报, 2023, 74(8): 3394-3406.
[11]	于旭东, 李琪, 陈念粗, 杜理, 任思颖, 曾英. 三元体系KCl + CaCl₂ + H₂O 298.2、323.2及348.2 K相平衡研究及计算[J]. 化工学报, 2023, 74(8): 3256-3265.
[12]	张曼铮, 肖猛, 闫沛伟, 苗政, 徐进良, 纪献兵. 危废焚烧处理耦合有机朗肯循环系统工质筛选与热力学优化[J]. 化工学报, 2023, 74(8): 3502-3512.
[13]	诸程瑛, 王振雷. 基于改进深度强化学习的乙烯裂解炉操作优化[J]. 化工学报, 2023, 74(8): 3429-3437.
[14]	闫琳琦, 王振雷. 基于STA-BiLSTM-LightGBM组合模型的多步预测软测量建模[J]. 化工学报, 2023, 74(8): 3407-3418.
[15]	陈国泽, 卫东, 郭倩, 向志平. 负载跟踪状态下的铝空气电池堆最优功率点优化方法[J]. 化工学报, 2023, 74(8): 3533-3542.