基于作业成本法的产品开发成本估算模型研究  

Study on modelling for cost estimation of product development based on activity-based costing

作　　者：刘文慧[1] 董雅文[1] 

机构地区：[1]西安工程大学机电工程学院,陕西西安710048

出　　处：《西安工程大学学报》2009年第3期132-137,共6页Journal of Xi’an Polytechnic University

基　　金：西安市科技创新支撑计划项目(YF07027);陕西省教育厅专项科研计划项目(08JK304)

摘　　要：为实现产品开发成本估算,构建了基于作业成本法产品开发成本的估算模型.分析了作业成本法在成本估算中的应用原理,并对产品开发过程进行递阶分解,通过对其原子过程输入成本与消耗作业动因的估算实现产品开发的成本估算.最后通过实例验证了该模型.To realize the cost estimating of product development, an estimating model based on activity-based costing was presented. The application method that activity-based costing was used. It was pointed out that hierarchical decomposition of product development process, and according to estimate the cost of input and activity driver of atomic process to realize cost estimate of product development. Finally, an application example of the proposed model was provided.

关 键 词：作业成本法 产品开发 成本估算 递阶分解 

分 类 号：F270.3[经济管理—企业管理]