基于显著相关性的作业成本法成本动因合并研究
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摘要
从成本核算原则出发,基于成本与成本动因的因果关系,提出并研究了简化作业成本计算模型的成本动因相关性分类合并方法。数值实例表明,基于显著相关性的成本动因合并方法,降低了因合并所产生的成本误差,提高了作业成本法下计算的成本精度,同时解决了分类数量的确定问题,降低成本计算模型复杂性的效果明显。与现有方法相比,基于显著相关性的成本动因合并方法优于现有的聚类分析等其他方法。
Based on the principle of Costing and causal relationship between costs and cost drivers,this paper presents and researches combined method of cost drivers which simplify complicacy of activity-based costing model. The numerical examples indicate that this method observably decreases the product cost error before and after combination of cost drivers while determination of classification quantity is solved,so that proved the effectiveness of this method. Compared with current combined methods of cost drivers,the combined method of cost drivers based on significant correlation is superior to current cluster analysis as well as other methods.
Based on the principle of Costing and causal relationship between costs and cost drivers,this paper presents and researches combined method of cost drivers which simplify complicacy of activity-based costing model. The numerical examples indicate that this method observably decreases the product cost error before and after combination of cost drivers while determination of classification quantity is solved,so that proved the effectiveness of this method. Compared with current combined methods of cost drivers,the combined method of cost drivers based on significant correlation is superior to current cluster analysis as well as other methods.
引文
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[6]李补喜,王平心.多成本动因合并的识别与选择模型研究[C].中国会计学会管理会计与应用专业委员会学术研讨会论文集[A].南京:2009:120-121.
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[9]张宇,仪秀琴.作业成本法下成本动因合并研究[J].全国流通经济,2017(14):40-41.
[10]李补喜,王平心,陈琳.作业成本计算中多成本动因合并研究[J].系统工程理论与实践,2007,27(4):47-53.
[11]汪方军,常华,黄侃.基于聚类分析的成本动因选择和合并研究[J].管理评论,2009,21(9):94-99.
[12]刘学文,欧阳美辰,徐洁.作业成本动因选择、合并与评价的系统方法构建[J].中国管理科学,2014,22(11):73-78.
[13]鞠金梅.作业成本计算中多成本动因的选择与合并研究[D].北京:北京交通大学,2017.
[14]COOPER R,KAPLAN R S.Relevance lost:The rise and fall of management accounting[M].Boston:Harvard Business School Press,1987.
[15]WANG P X,JIN Q L,THOMAS L.How an ABC study helped a China stated-owned agricultural machine company to stay competitive[J].Cost Management,2005(11/12):39-47.
[2]BABAD Y M,BALACHANDRAN B V.Cost driver optimization in activity-based costing[J].The Accounting Review,1993,68(3):563-575
[3]SCHNIEDERJANS M J,GARVIN T.Using the Analytic Hierarchy Process and multi-objective programming for the selection of cost drivers in activity-based costing[J].European Journal of Operational Research,1997(100):72-80.
[4]HOMBURG C.A note on optimal cost driver selection in ABC[J].Management Accounting Research,2001(12):197-205.
[5]赵健梅,欧阳莉芸.作业成本法下成本动因的选择研究[J].北京交通大学学报,2009,8(4):78-82.
[6]李补喜,王平心.多成本动因合并的识别与选择模型研究[C].中国会计学会管理会计与应用专业委员会学术研讨会论文集[A].南京:2009:120-121.
[7]王平心,汪方军,王鹏.成本动因量的同质性研究[J].数量经济技术经济研究,1999(5):44-46.
[8]李补喜,王平心,陈琳.作业成本计算中成本动因合并理论研究[J].系统工程理论与实践,2005,25(8):55-61.
[9]张宇,仪秀琴.作业成本法下成本动因合并研究[J].全国流通经济,2017(14):40-41.
[10]李补喜,王平心,陈琳.作业成本计算中多成本动因合并研究[J].系统工程理论与实践,2007,27(4):47-53.
[11]汪方军,常华,黄侃.基于聚类分析的成本动因选择和合并研究[J].管理评论,2009,21(9):94-99.
[12]刘学文,欧阳美辰,徐洁.作业成本动因选择、合并与评价的系统方法构建[J].中国管理科学,2014,22(11):73-78.
[13]鞠金梅.作业成本计算中多成本动因的选择与合并研究[D].北京:北京交通大学,2017.
[14]COOPER R,KAPLAN R S.Relevance lost:The rise and fall of management accounting[M].Boston:Harvard Business School Press,1987.
[15]WANG P X,JIN Q L,THOMAS L.How an ABC study helped a China stated-owned agricultural machine company to stay competitive[J].Cost Management,2005(11/12):39-47.