钢厂生产经营计划中的目标成本控制模型研究

针对市场需求以及市场价格不断波动的情况，以某钢铁公司高线厂为背景，将产品成本控制和生产经营计划相结合，建立了目标成本设定模型、生产能力折算模型，并在此基础上建立了实现目标成本控制的多目标优化模型，通过模型转换和利用加权和法求解多目标规划，得到了考虑产品成本的生产经营计划方案，在某企业的实际应用中验证了该模型的可行性。

Study on target cost control model of production management planning in steel plant

According to market requirement and price fluctuation, a target cost presetting model and a production capacity conversion model are presented on the background of some high speed wire plant in steel company. A multiobjective optimization model which implements target cost control is established based on these models. The model combines product cost control and production management planning. Through model transformation, a production management planning in which cost is considered can be obtained by using the linear programming algorithm. The model has potential to practical production applications, which is shown by an example.