基于灰关联分析的成本预警指标体系研究  

Study of the Cost Early-warning Index System Based on the Grey Relation Analysis

作　　者：孟小璐 强瑞[1] 

机构地区：[1]福州大学管理学院,福州350108

出　　处：《科技和产业》2014年第1期92-95,共4页Science Technology and Industry

摘　　要：针对影响成本的内外部因素进行探讨,建立成本预警指标体系。然后利用灰关联分析方法,通过数学软件Matlab的灰关联分析工具箱对1980-2011年样本数据进行灰关联分析,找出与成本关联度高的指标。从实证结果证明了建立的成本预警指标体系是有效的,各指标与成本的关联度较高,都能很好的反映成本发生变化,有助于管理者进行决策。Discusses the internal and external factors affecting cost, and cost early-warning index system is established. Then using grey relational analysis method, through the grey relational analysis toolbox of mathematical software Matlab to analysis the sample data from 1980 to 2011,in or- der to find out the high correlation index with cost. From the empirical results show that cost early-warning index system is effective, the correla- tion degree of the indexes and the cost is higher, and the indexes can reflect the cost changes well. It will help managers to make decisions.

关 键 词：成本预警指标 灰关联 指标体系 

分 类 号：F275.3[经济管理—企业管理]