摘要
针对油漆生产工艺流程中的反消耗现象,使用数据挖掘迭代算法提出一个有效的生产成本核算方法.通过构建迭代配方和重组核算流程,实现投入产出表由实物量向价值量的转移,从而完成车间生产成本核算过程.
In view of the counter-consumption phenomenon in the paint production technical process,a more effective cost calculation method is proposed by using the data mining and iteration algorithm. By constructing an iteration formula and reorganizing the calculation flow, the input-output table of quantity is transferred to that of cost. Thus, the workshop production cost calculation is completed.
出处
《郑州大学学报(理学版)》
CAS
2007年第4期86-90,共5页
Journal of Zhengzhou University:Natural Science Edition
基金
浙江经济职业技术学院人才培养基金资助项目
编号200580
关键词
成本核算
数据挖掘
迭代算法
cost calculation
data mining
iteration algorithm