基于BP神经网络的酿造企业物流成本分析模型构建研究

摘要

The use of activity-based costing as the analysis tool, based on BP neural network model to analyze the logistics cost of brewing enterprises, and analyses the empirical calculation, obtained the satisfactory result. The network input is the actual project brewing enterprise logistics cost, output in accordance with the needs of different customers can be in different areas, etc. This study solves the many to many mapping relationship between enterprise logistics cost accounting object and the project cost, according to the different methods of cost provides an effective tool.%利用作业成本法作为分析工具，建立了对酿造企业物流成本分析的BP神经网络模型，并进行了实证分析计算，取得了比较满意的分析结果。网路的输入是酿造企业物流成本的各个实际项目，输出按照需要可以是不同地区，不同客户等。本研究成功解决了企业物流费用项目与各核算对象成本的多对多的非线性映射关系，为按照不同方法研究成本费用提供了有效的工具。