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The Study Of Cost Variance Control Model And Application Based On Bayes Theorem And Dynamic Programming

Posted on:2009-02-11Degree:MasterType:Thesis
Country:ChinaCandidate:K XuFull Text:PDF
GTID:2189360272486229Subject:Management Science and Engineering
Abstract/Summary:PDF Full Text Request
The changing economic environment demands that cost management andcontrol methods must keep up with the pace of the times. On the one hand, traditionalcost-control methods have new meaning with the rapid development of IE, systemsengineering and MRP / ERP. On the other hand, the current methods of cost controlmust be compatible with the advanced cost concepts such as dynamic,forward-looking and accuracy. Based on the traditional standard cost management anddomestic and foreign research results, a two-state and mufti-stage cost variancecontrol model based on Bayes Theorem and dynamic programming is discussed andimproved, which is tried to apply to control the rate of billet in the actual iron andsteel enterprises. At last, the reasons for the slow development of the model inpractice are analyzed and new ideas are presented, which will provide the guidance toimprove the cost management and control in the iron and steel enterprises.The major research results include the following:First, the paper analyses the status and the main problems of cost control inmodern enterprises, and introduced a cost variance control model based on thedomestic and foreign research history and results.Second, it introduces the purpose, meaning and content, concludes the basicidea and presents the procedures and steps of cost variance analysis and control.Third, it constructs and analyses the limitations of the single-stage cost variancemodel based on Bayes Theorem in three situations according to the difference ofsystems transfer processes.Fourth, it elucidates the multi-stage cost variance model based on BayesTheorem and dynamic programming with the development of single-stage model.Two situations discrete and continues was discussed based on the difference of thesystem states. And the discrete model was expanded that an investigation consistsmore than one test.At last, it implements the control model ideas of the paper to control the rate ofbillet of some iron and steel company with the combination of the characters, statusand trend of iron and steel enterprises, which supports the study results. And in thisprocess, the MATLAB software is used to support decision-making.
Keywords/Search Tags:Bayes, Dynamic Programming, Cost Variance Control, Iron and Steel, the Rate of Billet
PDF Full Text Request
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