3基于Anylogic的企业生产成本核算分析仿真 - 图文

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导读： I 基于Anylogic的企业生产成本核算分析仿真摘要成本核算是企业管理和财务决策中最重要的一个环节，在市场经济条件下，企业要想在竞争中取胜，必须降低生产成本，做好成本核算，着力提高利润水平；成本核算作为成本会计中最核心的模块，是进行成本预测、成

I 基于Anylogic的企业生产成本核算分析仿真

摘要

成本核算是企业管理和财务决策中最重要的一个环节，在市场经济条件下，企业要想在竞争中取胜，必须降低生产成本，做好成本核算，着力提高利润水平；成本核算作为成本会计中最核心的模块，是进行成本预测、成本计划、成本分析、成本控制、成本管理的基础，核算数据的准确性和及时性，对企业及时修改经营管理策略、减少决策失误起到了重要的作用。

本文以制造环境为背景，分析和研究了制造企业生产成本核算的特点，引入排队论的理论和方法，为成本核算仿真优化提供了理论基础。通过对生产车间成型工段成本的分析，定义了成本核算仿真模型的运算规则，运用计算机仿真技术和Anylogic仿真平台建立起生产车间成本核算系统仿真模型，在仿真系统实现过程中，设计了生产车间成本核算仿真系统的总体结构，并定义了系统的各项功能。通过逻辑流程的建立及其与仿真显示的关联，实现了仿真系统整个流程的模拟。

关键词：计算机仿真，生产成本核算，Anylogic

II Research on Costing Analysis Based on Anylogic

ABSTRACT

Enterprise management and cost accounting is the most important financial decisions a part of the market economy, enterprises are to win in the competition, we must reduce production costs, good cost accounting, and strive to improve profitability; costing as a cost accounting in the core module is cost forecasting, cost planning, cost analysis, cost control, cost management based on accounting data accuracy and timeliness of enterprise management strategy changes in time, reduce the faults played an important role.

In this paper, the manufacturing environment as the background, analysis and study the characteristics of manufacturing production cost accounting, the introduction of the theory and methods of queuing theory, simulation and optimization for the cost accounting provides a theoretical basis. Cost of the workshop through the analysis of the simulation model defines the operation rules of cost accounting, the use of computer simulation technology and simulation platform to build production plant Anylogic costing system simulation model, the process simulation system, the paper design workshop costing simulation system structure, and the division of the sub-module, define the system's various functions. Logical process through the establishment of its association with the simulation shows, the simulation system to achieve the simulation of the entire process.

KEYWORDS:Computer simulation ，Costing check， Anylogic

III 目录

摘要 ........................................................................................................................................... I ABSTRACT ...............................................................................................................................II 目录 ........................................................................................................................................ III 1 绪论 ........................................................................................................................................ 1

1.1 选题背景与意义 .......................................................................................................... 1

1.1.1选题的背景 ......................................................................................................... 1 1.1.2 选题的意义 ........................................................................................................ 1 1.2 研究现状 ...................................................................................................................... 2

1.2.1 成本核算方面国外研究现状 ............................................................................ 2 1.2.2 成本核算方面国内研究现状 ............................................................................ 2 1.3 本文的研究方法 .......................................................................................................... 3 1.4 本文的基本框架 .......................................................................................................... 3 1.5 本章小结 ...................................................................................................................... 4 2 企业生产成本核算的基本理论基础 .................................................................................... 5

2.1 企业成本核算管理的发展 .......................................................................................... 5 2.2 生产品加工企业生产成本核算的意义 ...................................................................... 6 2.3 现有的企业生产成本的核算方法分析 ...................................................................... 6

2.3.1成本核算的定义 ................................................................................................. 6 2.3.2 成本核算的内容 ................................................................................................ 6 2.3.3 生产成本核算的程序 ..................................................................................... 6 2.4 企业生产成本核算原则和要求 ............................................................................... 7

2.4.1 企业生产成本核算的原则 ................................................................................ 7 2.4.2 企业生产成本核算的要求 ................................................................................ 8 2.5本章小结 ....................................................................................................................... 8 3 基于Anylogic的企业生产成本核算系统仿真分析 ......................................................... 10

3.1 仿真技术的应用 ........................................................................................................ 10 3.2 Anylogic仿真软件简介 ............................................................................................. 10 3.3 仿真建模的实现 ..................................................................... …… 此处隐藏：7085字，全部文档内容请下载后查看。喜欢就下载吧 ……

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