MATEC Web of Conferences
Volume 25, 20152015 International Conference on Energy, Materials and Manufacturing Engineering (EMME 2015)
|Number of page(s)||5|
|Published online||06 October 2015|
Applied Research of Enterprise Cost Control Based on Linear Programming
Finance Management Department, Liaoning Jianzhu Vocational University, Liaoyang, Liaoning, China
As the economic globalization constantly advancing, the competition in the market economy has become even more intense, especially the growing nationalization in the competition among enterprises. The enterprise cost control is essential. Only when the enterprise cost control is within a reasonable range, the corresponding competitiveness of enterprises will be greatly enhanced, so the enterprise cost control is currently the strategy commanding point contended for by all parties. The linear programming is a calculation method to research the optimization of the objective function in the operational research under the relevant linear restrictive conditions. The linear programming is relatively mature and complete in the operational research, and it especially occupies a very important position in the economic field. The linear programming has clear steps and little computing complexity, which is helpful for dealing with the problem quickly. To transform the real problems into linear programming problems can demonstrate the impact of the various factors in the problems on the over-all results, which can not only demonstrate the restrictive conditions well, but also determine the optimal solution of the objective result under such restrictive conditions. It requires accurately and actually transforming the problems, and determining the restriction factors and ultimate goals.
This paper researches the enterprise cost control through the linear programming model, and analyzes the restriction factors of the labor of enterprise production, raw materials, processing equipment, sales price, and other factors affecting the enterprise income, so as to obtain an enterprise cost control model based on the linear programming. This model can calculate rational production mode in the case of limited resources, and acquire optimal enterprise income. The production guiding program and scheduling arrangement of the enterprise can be obtained through calculation results, so as to provide scientific and effective guidance for the enterprise production. This paper adds the sensitivity analysis in the linear programming model, so as to learn about the stability of the enterprise cost control model based on linear programming through the sensitivity analysis, and verify the rationality of the model, and indicate the direction for the enterprise cost control. The calculation results of the model can provide a certain reference for the enterprise planning in the market economy environment, which have strong reference and practical significance in terms of the enterprise cost control.
Key words: cost control / linear programming / sensitivity analysis
© Owned by the authors, published by EDP Sciences, 2015
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