Title: Dynamic cost evaluation method of intelligent manufacturing enterprises based on DEA model

Authors: Zhongkai Mo; Chunyan Zhao

Addresses: School of Intelligent Systems Engineering, Guangxi City Vocational University, Chongzuo, Guangxi, 532200, China ' College of Continuing Education, Alxa Vocational and Technical College, Alxa League 750306, Inner Mongolia Autonomous Region, China

Abstract: Aiming at the problems of low economic benefit and high dynamic cost consumption in intelligent manufacturing enterprises, a DEA model based dynamic cost evaluation method for intelligent manufacturing enterprises is proposed. This method establishes DEA cost evaluation model by selecting decision unit, cost evaluation interval and evaluation index. The model calculates the total input cost according to the operation sequence of intelligent manufacturing enterprises and updates the dynamic cost in real time by analysing the influencing factors of cost consumption. Finally, relevant data is substituted into the cost evaluation based on DEA model and compared with the established evaluation standard to obtain the dynamic cost evaluation results of intelligent manufacturing enterprises. The experimental results show that the dynamic cost evaluation method based on DEA model can effectively save more than 40% of the cost consumption, and the error value of cost evaluation is reduced by 0.1188.

Keywords: DEA model; intelligent manufacturing; manufacturing enterprise; dynamic cost; cost evaluation.

DOI: 10.1504/IJMTM.2021.118802

International Journal of Manufacturing Technology and Management, 2021 Vol.35 No.3, pp.181 - 199

Received: 10 Oct 2019
Accepted: 08 Aug 2020
Published online: 08 Nov 2021 *

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