摘要
蚁群优化算法已成功地应用于复杂优化问题的求解,但其在生产成本管理领域的应用还是一个新的研究课题。本文针对作业成本管理(ABCM)中的成本动因的选择问题,建立了基于蚁群优化算法的成本动因的模型,并提出了一种基于蚁群优化算法的成本动因选择的方法体系。最后设计了一个成本动因选择系统,有效解决了作业成本动因难于选择的问题,充分发挥了利用作业成本管理达到降低成本、合理使用资源与提升利润的作用。
Though the Ant Colony Optimization Algorithm is successfully applied to solve complex optimization problems, it remains a new research subject in the area of production cost. In this paper, a model of cost driver based on Ant Colony Optimization Algorithm is established and a method - system of cost driver selection is proposed to solve the selection problem of cost driver in ABCM. Finally, the paper puts forward a cost driver selection system which effectively solves the problems in selecting the cost driver, makes full use of cost driver management to decrease the cost, reasonably uses the resources and promotes the profit.
出处
《计算机仿真》
CSCD
北大核心
2009年第11期299-303,共5页
Computer Simulation
基金
国家自然科学基金资助项目(50675208)
浙江省自然科学基金资助项目(Y107575)
浙江省教育厅高等科研计划项目(20070333)
关键词
蚁群优化算法
作业成本动因
成本动因选择系统
Ant colony optimization algorithm
Cost driver in ABC
Cost driver selection system
