| Nowadays,most of the domestic machinery manufacturing enterprises still use the traditional method of cost accounting,and the traditional cost accounting method is flawed,making the production process consumption has not been a reasonable trace,resulting in cost-related,cost information distortion.For this reason,this project is based on a company bearing assembly production workshop,using Any Logic simulation software tools for simulation modeling and cost analysis,to balance the work load and optimize the manufacturing cost and human resource allocation decision-making basis.Based on the field investigation of the bearing assembly workshop of a certain enterprise,this paper analyzes the production status and cost accounting of the enterprise,uses the simulation modeling software to establish the production simulation model,outputs and analyzes the operation results,and obtains the optimal configuration scheme.First,the data of bearing assembly workshop are collected,and the existing problems of existing research objects are analyzed.Then using Arena software to analyze the production data,design the simulation concept model,and design the cost aggregation model through the analysis of the cost composition,the type of operation and the cost driver,and build the manufacturing cost analysis model of the bearing assembly workshop,which provides support for the follow-up simulation logic model design.Comprehensive analysis of the results of the study,using the Anylogic simulation software to build a simulation model,and through the simulation test run,effectively verify the accuracy and applicability of the simulation model.Finally,using the simulation results,we focus on the dynamic human resource cost analysis,design the human resource improvement scheme and carry on the comparative analysis,and determine the optimal human resource allocation scheme. |