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Pipe production cost management model based on graph theory

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Parent Category: 2024

Category: Content №5 2024

Created on 29 October 2024

Last Updated on 29 October 2024

Published on 30 November -0001

Written by O. A. Toporkova, L. I. Lozovska, L. M. Savchuk, A. H. Monia, L. M. Bandorina

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Authors:

O.A.Toporkova, orcid.org/0000-0003-0956-3638, Dnipro Institute of Infrastructure and Transport, Ukrainian State University of Science and Technologies, Dnipro, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

L.I.Lozovska*, orcid.org/0000-0003-2119-6703, Institute of Industrial and Business Technologies, Ukrainian State University of Science and Technologies, Dnipro, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

L.M.Savchuk, orcid.org/0000-0003-2603-7218, Institute of Industrial and Business Technologies, Ukrainian State University of Science and Technologies, Dnipro, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

A.H.Monia, orcid.org/0000-0003-4642-2519, Institute of Industrial and Business Technologies, Ukrainian State University of Science and Technologies, Dnipro, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

L.M.Bandorina, orcid.org/0000-0003-1383-3098, Institute of Industrial and Business Technologies, Ukrainian State University of Science and Technologies, Dnipro, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

* Corresponding author e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

повний текст / full article

Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu. 2024, (5): 123 - 129

https://doi.org/10.33271/nvngu/2024-5/123

Abstract:

The pipe production process is a complex dynamical system with a significant number of production operations and interconnected cost localization centres.

Purpose. To develop a mathematical model of the process of handling analytical information of a pipe enterprise using graph theory for the needs of cost management at each production stage.

Methodology. Technological flow charts of the production job, where the list of mandatory activities and routing of the operating process are indicated, were used to organize cost accounting by operational centres of their localization with the help of computer modelling elements, namely the graph theory. The work used a complex of research methods, including analysis and scientific synthesis of scientific and technical information; theoretical studies; methods of mathematical and computer modelling, engineering developments.

Findings. The cost accounting process is represented by a directed hypergraph. Each production operation is associated with a graph vertex. Each vertex is assigned to a series of interrelated marks: type of technological operation; weight factor; the value of direct costs for the operation; the value of indirect costs for the operation; the expense factor. The initial state of the hypergraph is specified by means of its initial marking, which corresponds to the set cipher of the batch of pipes and its weight. Further execution of the marked hypergraph is performed by running the allowed vertices. Marking of the graph ends if all the information from the technological flow charts of pipe products has been used.

Originality. A model of cost management by operational centres is proposed which will allow dividing the prime cost of pipes which differ according to the production technology. It is recommended to rank pipe products within each technologically similar group for an economically feasible allocation of costs between batches of pipes. The proposed process model of processing analytical information of the pipe enterprise using graph theory will allow providing data governance as for the prime cost of each individual batch of pipe products, will contribute to the improvement in the order generation procedure taking into account the acquired information, and will allow making the appropriate adjustments when making management decisions.

Practical value. Calculation of expenses for production operations allows one to identify the most cost-intensive of them. Relying on the results of the calculation, the enterprise management has the opportunity to manage costs at any stage of the production process. Moreover, the model allows determining the amount of consumed metal for each production operation, which is relevant for pipe enterprises. It is appropriate to focus further scientific developments in this direction on the possibility of managing non-manufacturing cost with the help of mathematical models in economics to optimize the supply and sales activities of the enterprise.

Keywords: pipe products, cost centre, localization of costs, prime cost, hypergraph, model

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