面向大规模定制加工的成本核算

上海交通大学硕士学位论文面向大规模定制的加工成本核算方法研究姓名：王贺申请学位级别：硕士专业：车辆工程指导教师：林忠钦20070201IMassCustomization,MCBillofMaterial,BOM1)BOMGenericBillofMaterialGBOMGBOM2)II3)BOMAbstractIIIAMASSCUSTOMIZATIONORIENTEDAPPROACHFORPRODUCTIONCOSTACCOUNTINGANDITSAPPLICATIONAbstractProductioncostaccountingplaysasignificantroleincostmanagementandperformancemanagementofmanufacturingenterprises.Thetraditionalapproachofproductioncostaccountingiscalleddata-basedapproachbecauseitisbasedonmaterialcode.Masscustomizationisbecomingthemainproductionmodeindomesticmanufacturingindustry.However,abigchallengeforproductioncostaccountingisraisedinmasscustomizationenterprisesduetovariouscustomizedproducts.Thetraditionalcostaccountingapproachdoesnotworkasthecode-basedbillofmaterialcanbebarelyfoundedandmaintained.Thispaperproposesaknowledge-basedapproachtodealwiththisissue.Themaincontributionsareasfollows:1)Thegenericbillofmaterialtechnologyisredesignedusingtheobject-orientedmethod.Wealsodevelopedtheproductionsystemmodeling,includingtheknowledge-basedgenericbillofmaterialandtheobject-orientedtechniquecourse.2)WeproposedanapproachtorepresenttheproductioncostAbstractIVknowledge(productioncourse,productiontimeandcostrateknowledge),whichisstoredasrulesusingtheobject-orientedandgenerativemethod.Theapproachisalsoimplementedintherelationaldatebasesystem.3)Thearithmeticofthematchingoftherulesisdesigned,andtheknowledge-basedproductioncostaccountingapproachesfortheworkshopandtheproductareproposed.WealsodesignedthearithmeticofthemandimplementedtheaboveapproachintheinformationsystemofMaxPowerCorporation.Theresultsdemonstratethattheproposedapproachcanachievetheproductioncostaccountingtaskaccuratelyandeffectivelyinthemasscustomizationenterprises.Keywords:masscustomization;GBOM;knowledgerepresentation;productioncostaccounting11.1BOM[1],[2],,,[3-5]ERP23213.830851605601.21970AlvinTofflerFutureShock1987StanleyDavisFuturePerfect”MassCustomization”1993PineMassCustomization:TheNewFrontierinBusinessCompetition21[2]GiovaniDaSilveira[6]3[7-9],(AMT)(CNC)(FMS)(CAD)(CAM)(CIM)(DFMC)(QFD)(RMS)[15]124[17]1.31.3.1(ERP)BOM[1]BOMERPBOMBOMBOMBOM51-11-1Fig.1-1Traditionaldate-basedapproachofproductioncostaccounting1ijCij6ijmijwijhijwijwijhijpijpijCctctnctn=++1-1cmijchijtpijtwijnpijnwij21.3.2BOMBOM3010350050101.4GBOM7BOMGBOMGBOMGBOMGBOM8GBOM2.1BOMBOM[10]BOM(ProductLifecircleManagementPLM)BOMBOMBOMBOMBOMBOMBOMBOMBOMBOMBOMBOMEngineeringBillofMaterialEBOMBOMPlanBOMPBOMEBOMBOMPBOMPBOMBOMBOMManufacturingBillofMaterialMBOMEBOMPBOMMBOMBOMMBOMPBOMMBOMBOMBOMBOMBOMBOMBOMGBOM9[20-32]2.1.1BOMBOMBOM2.12-1BOMFig.2-1ExampleoftraditionalBOMBOMBOMBOM2.1.2BOMModularBOMBOM(Feature)(Option)2-2BOMBOM(1)(2)(3)GBOM10(4)BOM2-2-aFig.2-2-aExampleoftheconceptionofmodularBOM2-2-bBOMFig.2-2-bExampleofmodularBOMBOM2.1.3BOMGenerativeBOMBOMBOMBOMVariantBOMBOMBOMBOMBOMBOMBOMBOM2-3BOMBOMGBOM11BOMBOM2-3BOMFig.2-3ExampleofgeneritiveBOM2.1.4BOMBOMBOMGBOMBOM(Instantiation)GBOM2-42-4BOMFig.2-4ExampleofthestructureofGBOMBOMGBOMGBOMGBOM12GBOMGBOM2.2GBOM,2.2.1GBOMBOMSpecificBOMGBOM132-52-5Fig.2-5Modelofthedatestructureofproductfamily2-52-62-6BOMFig.2-6ExpressionoftheBOMofordinaryspannerGBOM142-62-72-7Fig.2.7Expressionofthestructureofspanner’sproductfamilyGBOM152.2.2-2-8-Fig.2-8Expressionofmaterialswithattribute-value2-9BOMGBOM162-9Fig.2-9Attributesofthematerials2.2.3-GBOM172-1010082-10Fig.2-10Exampleofproductinstantiation102-1GBOM182-1Table2-1Tableoftheinheritedrelationsofspanner’sattributesIDIDIDID001()0011()0011()00111()001()0012()0011()00112()001()0013()0011()00113()001()0014()0011()00114()001()0015()0011()00115()……………………IFparentComp(Attr1=val1;Attr2=val2;…)THENsonComp:(SetAttrxwithvalx;Attrywithvaly;…)IF=WB-10=08THEN=52mm=2mm2810WB-10IF!=28THEN=10GBOM192.3GBOMEBOMBOMBOMEBOMEBOMBOMBOMMES2.3.1BOMBOMBOMGBOM20-2-112-11Fig.2-11Modeloftheexpressionoftechnics2-11BOMGBOM212.3.21GBOM236KOB2-122-12Fig.2-12Changingprocessofthestateofspanner’sbody22GBOMBOM-3.11977StanfordUniversityFeigenbaumTheArtofArtificialIntelligence[38],233-1[39-42]3-1Table3-1Mainapproachofknowledgerepresentation243.2GBOM3.2.125ERPGBOM1)2)3)4)IF(O)THEN(=(P1P2Pn))IF=AND=THEN=3.2.2WB-1045#062610.0210.005080.03WB-1045#06IF=PANDOTHEN=T1=T2=N1=N206IF=AND=AND=WB-10AND(=45#AND(=08THEN=1=0.02=1=0.00508IF=AND=AND=WB-10AND(=45#AND(=08THEN=1=0.03=1=0.0053.2.3WB-1045#084/272/5/WB-1045#08IF=PANDOTHEN=C1=C2IF=AND=AND=WB-10AND=45#AND=08THEN=4/=2/IF=AND=AND=WB-10AND=45#AND=08AND=THEN=5/=2/GBOM3.328IDIDIDGBOMID3.3.13-1IDIDIDIDIDID293-1Fig.3-1DatastructureoftheKnowledgeBaseofproductioncourse3-23-2Table3-2Datastructureexampleoftheknowledgebaseofproductioncourse3.3.23-2ID3-3WB-1045#080.0310.011303-2Fig.3-2DatastructureoftheKnowledgeBaseofproductiontime3-3Table3-3Datastructureexampleoftheknowledgebaseofproductiontime3.2.33-3ID3-3Fig.3-3DatastructureoftheKnowledgeBaseofproductioncostrate313-4WB-10/45#084/2/3-4Table3-4Datastructureexampleoftheknowledgebaseofproductioncostrate3.4GBOM32GBOM4.14.1.1ABAB⊆3314-114-211A1={===06=45#},B1={===WB-10,=45#=06=},A11B⊆1124-1222A2={===06=45#=},B2={===WB-10,=45#=06