成本动因合并的模型与应用  

Cost Driver Optimization Theory and Method under ABC

作　　者：赵息[1] 胥玲[1] 

机构地区：[1]天津大学管理学院,天津300072

出　　处：《东华大学学报（自然科学版）》2005年第3期55-58,共4页Journal of Donghua University(Natural Science)

基　　金：国家高技术研究发展计划863项目(2001AA414130)

摘　　要：自作业成本法(ActivityBasedCosting)提出至今,人们在实践中不断总结和完善,以期提高其可操作性,成本动因是作业成本法的核心概念,也是实施作业成本法的关键所在,会计学界对ABC在我国的适用性表示置疑,原因主要是繁多的成本动因所导致的ABC的庞大的实施成本,试图通过建立成本动因合并的数学模型,寻求兼顾成本核算的精确度和成本效益的平衡,以提高作业成本法的可实施性。Since ABC was put forward people have been summarizing it and seeking to make it perfect through practice. But there are much problem in application. Much more cost driver is the key to application of activity-based costing, which is the application problem in China. Much more cost drivers cause huge application costs although more cost drivers provide the exact cost information. The author seeks to build the cost drivers optimization model to reduce the application costs. In the same time it can guarantee the precision of the cost information.

关 键 词：作业成本法 成本动因合并 两成本动因合并模型 

分 类 号：F234[经济管理—会计学]