基于分摊场景选择的生产成本分配方法  

The Allocation Method of Production Cost Based on Allocation Scenario Selecting

作　　者：蒙秋男[1] 李坤[1] 

机构地区：[1]大连理工大学管理与经济学部,辽宁大连116024

出　　处：《系统工程》2015年第5期121-127,共7页Systems Engineering

基　　金：国家自然科学基金资助项目(71172137;61034003);国家科技支撑计划项目(2012BAF10B10)

摘　　要：复杂制造企业成本由于采用非量化的成本分配原则,未考虑费用发生的具体情况,导致费用分摊不准确和不合理。研究基于实际生产场景下费用与费用之间的关联关系,基于邻域粗糙集建立费用之间的关系矩阵,通过设计不同费用邻域值以及重要渡求解算法,计算出每项费用相对于其他费用的重要度;以费用的相离度和熵最大为优化目标,建立基于费用比重、重要度等多维度下的分摊路径选择方法,确定出费用的分摊场景,避免目前只依据费用比重选择费用分配方法而造成的成本分配不合理,提高通过单项费用控制达到降低产品成本的能力。实例对比验证该方法具有较好的分配结果,为企业实现成本精细化控制提供方法支持。The expenses are allocated incorrectly and unreasonably,because the non-quantifiable cost allocation principles which does not provide the situation of the expenses happen is adopted in the complex manufacturing enterprise.The relationship among expenses are studied,the expenses' significance matrix which is got through neighborhood rough sets theory is built up.By the method of designing neighborhood values and algorithm of importance degrees,the expense important degrees are calculated.With the maximum of deviation and entropy as the optimal target,the method of choosing expense allocation paths under constrains of expense'ratios and important degree and etc.is built,then the expense allocation situation is designed.That avoids expense distributed inaccurately with current expense allocation method which is made only by expense ratios,and increases the ability of decreasing product cost through controlling one of expenses.A case is used to verify the expense with the above method more reasonably.This provides great support for fine management of the cost in the enterprises.

关 键 词：成本分配 费用比重 费用重要度 分摊场景 邻域粗糙集 

分 类 号：F425[经济管理—产业经济] F406.72