A Variable-Scale Data Analysis-Based Identification Method for Key Cost Center in Intelligent Manufacturing
Algorithm 2
KCCI_BDM // is the testing unit price at time , is the actual unit price at the current time , is the actual unit consumption at the time , and represents the upper threshold of the cost center judgement coefficient.
Step 1. Calculate the testing cost via equation (a) in Algorithm 2 and the judgement coefficient of all the meta cost centers via equation (3).
(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 testing cost through adding the testing 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 .
