基于作业成本法的参数成本估算模型与方法研究.pdfVIP

第 2 期 系统工程理论与实践 2∞6 年 2 月 文章编号:1 ∞0-6788(2∞6)02-0055-07 基于作业成本法的参数成本估算模型与方法研究 郭春明1 ，申亚楠1 ，王雪荣1 ，桂良军2 (1.南京财经大学会计学院，江苏商京 21阳6; 2. 山东工商学院会计学院，山东烟台 264∞5) 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，经过作业动困、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.:ì: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.估算关系(AER) ，并进行了案例分析. 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 中图分类号: 凹75.3 文献标识码: A A Study on Methods and Modelling for Parametric Cost Estimation ßased on Activity- ßased Costing GUO Chun仔I卜川.寸mm咯g矿1 ， S日EN Ya-n (υ1. Ins陋st of Accounting , Nanjing University of Finance Economics , Nanjing 210046 , China; 2.lnst of Accounting , Shandong InstÎtute of Business Technology , Yantai 264∞5 ， China) Abstract:丁his paper points out the three limitations in current parametric cost estimation , which the price fluctuation of resources market is not ad叫uately considel时， the absence of the facticity and the comparability of historical cost data , and the reωQns of cost fonning can not be identifi时， fed back and cou加lled. Acωrding to the idωs from Activity嗣 based costing that products consume activities and activitiesωnsume reωurces ， a 口ost estimation model that starts from obtaining product characteristics ， ωactivi句命ivers ， to resource 邮vers ， to activity cost and product cost is established. A product ch咀racteristic parameter dimension debasing method based on Principal Component Analysis is discussed. The Radical Based Function (RBF) ne山西1 network is adopted to establish the Activi