Algorithms for calculating the cost in the conditions of digitalization of industrial production

International Scientific Conference "Digital Transformation on Manufacturing, Infrastructure and Service"

Kozlova, Tatyana^1 ; Zambrzhitskaia, Elena^1 ; Simakov, Dmitry^1 ; Balbarin, Yaroslav^2

Nosov Magnitogorsk State Technical University, Lenin St., 38, Magnitogorsk

455000, Russia^1

Group of Companies Ultra, Profsoyznaya St., 11, Magnitogorsk

455019, Russia^2

关键词: Corporate information systems;    Cost of productions;    Economic condition;    Industrial production;    Iterative algorithm;    Network structures;    Production process;    Systems of linear equations;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/497/1/012078/pdf
DOI  :  10.1088/1757-899X/497/1/012078

来源: IOP

【 摘 要 】

The current trends in the industrial production development are that the process chains are becoming more complex, and arranged in the network structures, and cost of production goods prevails more in prime cost. This leads to increasing digitalization of the business process - spread of corporate information systems covering various fields of enterprises. In this case, the key block of these systems is the product costing block. Due to the complexity of process relations and prevalence of costs that are not directly related to the production process, the costing is carried out in a simplified form with the exception of cause-effect relations. This article covers a number of actual oriented tools, the application of which is most effective in conditions of industry digitalization, namely, the use of iterative algorithms and a matrix model when forming a cost indicator, which are considered both in terms of labor intensity, and the capabilities of modeling various economic conditions of the enterprise. The first and second approaches are the use of an iterative algorithm using systems of linear equations both explicitly (directly mathematical model) and implicitly - the construction of a model within a spreadsheet. The third approach involves mathematical model building using the matrix algebra. Thus, these tools allow not only to accurately calculate and model product costs, but also to implement the potential of industrial production digitization and the use of corporate information systems in full.