A Variable-Scale Data Analysis-Based Identification Method for Key Cost Center in Intelligent Manufacturing
Algorithm 1
KCCI_PPA// is the actual unit price at time , is the actual unit consumption at time , represents the upper threshold of the scale transformation adjustment coefficient, and represents the upper threshold of the cost center judgement coefficient.
Step 1. Calculate the actual cost via equation (a) in Algorithm 1 and the judgement coefficient of all the meta cost centers via equation (2).
(a)
Step 2. If there is(are) meta cost center(s) that satisfies(y) , put all the meta cost center(s) into the key cost center list and continue Step 3; otherwise, go to Step 5.
Step 3. If the higher level cost center exists, calculate its actual cost through adding the actual cost of all meta centers and continue Step 4 otherwise, go to Step 5.
Step 4. Calculate the judgement coefficient of all the higher level cost centers, and put all the cost centers that satisfy into .
Step 5. Calculate the scale transformation adjustment coefficient of every meta cost center via equation (1).
Step 6. Start the scale transformation process of the standard cost.
Step 6.1. If there is the meta cost center that satisfies , start the scale up transformation process by generating the new observation scale and update the standard cost following the mechanism in Figure 4. Go to Step 7.
Step 6.2. If there is the meta cost center that satisfies , start the scale down transformation process by recovering the observation scale to the initial scale and update the standard cost following the mechanism in Figure 4. Go to Step 7.
