关键词: 差异, 调整规则, 最小二乘法, 粒子群优化算法, 成本计算, 钢铁行业

Abstract: To solve the quantity variance between supply amount and actual consumption amount caused by metering error or management neglect, a new adjustment method based on least-squares method was proposed. The objective function was proposed according to the component content of raw material mostly close to standard content based on least-squares method to satisfy the demands of production condition and processing characteristics. The constraints were transformed to the principles such as horizontal balance, vertical balance and composition content. And, the mathematical model of variance adjustment was constructed and solved by particle swarm optimization algorithm. Situations such as adjustment variance result deviated from actual production circumstance, products didn't comply to standard were avoided. Concrete implementation steps of the proposed method were provided by its application in iron & steel industry. Compared to the previous methods, feasibility of this method was proved.

Key words: variance, adjusting principle, least-squares method, particle swarm optimization algorithm, cost accounting, iron & steel industry