基于作业成本法的参数成本估算模型与方法研究被引量：24

A Study on Methods and Modelling for Parametric Cost Estimation Based on Activity-Based Costing

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摘要指出了目前参数成本估算对生产耗用资源市场价格的波动考虑不充分、所用历史成本数据缺乏真实性与可比性、对成本形成原因不能识别和反馈控制等缺陷.依据作业成本法“产品消耗作业,作业消耗资源”的思想,建立了从产品属性确认开始,经过作业动因、资源动因、再到作业成本、产品成本的参数成本估算模型.给出了运用主成分分析对产品主要特性指标降维的方法,运用径向基函数神经网络构建了作业估算关系(AER),并进行了案例分析. This paper points out the three limitations in current parametric cost estimation, which the price fluctuation of resources market is not adequately considered, the absence of the facticity and the comparability of historical cost data, and the reasons of cost forming can not be identified, fed back and controlled. According to the ideas from Activity-based costing that ＂products consume activities and activities consume resources＂, a cost estimation model that starts from obtaining product characteristics, to activity drivers, to resource drivers, to activity cost and product cost is established. A product characteristic parameter dimension debasing method based on Principal Component Analysis is discussed. The Radical Based Function （RBF） neural network is adopted to establish the Activity Estimation Relationships （AER） and an example of AER is given.

作者郭春明申亚楠王雪荣桂良军

机构地区南京财经大学会计学院山东工商学院会计学院

出处《系统工程理论与实践》 EI CSCD 北大核心 2006年第2期55-61,共7页 Systems Engineering-Theory & Practice

基金国家自然科学基金(70302013) 国防科学技术委员会基础科研项目(B182003C002)

关键词参数成本估算作业成本法主成分分析径向基函数网络 parametric cost estimation activity-based costing principal component analysis RBF neural network

分类号 F275.3 [经济管理—企业管理]

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