作业成本动因选择、合并与评价的系统方法构建

中国管理科学 ›› 2014, Vol. 22 ›› Issue (11): 72-78.

作业成本动因选择、合并与评价的系统方法构建

刘学文¹, 欧阳美辰², 徐洁³

1. 烟台大学经济管理学院, 山东烟台 264005;
2. 上海大学悉尼工商学院, 上海 201800;
3. 齐鲁工业大学商学院, 山东济南 250000

收稿日期:2012-01-06 修回日期:2013-09-04 出版日期:2014-11-20 发布日期:2014-11-21
作者简介:刘学文(1976-),男(汉族),山东烟台人,烟台大学经济管理学院,副教授,研究方向:财务管理、行为金融.

Systematic Approach Construction Building of the Selection,Combination and Evaluation of Activity Cost Driver

LIU Xue-wen¹, OUYANG Mei-chen², XU Jie³

1. School of Economics and Management, Yantai University, Yantai 264005, China;
2. SILC Business School, Shanghai University, Shanghai 201800, China;
3. School of Business, Qilu Industrial University, Jinan 250000, China

Received:2012-01-06 Revised:2013-09-04 Online:2014-11-20 Published:2014-11-21

摘要/Abstract

摘要： 目前学术界关于作业成本动因选择与合并的研究,缺乏对动因留选与留选个数的探讨,而关于对成本动因选择合并的评价的研究未见。可以通过聚类分析建立模型,得到成本动因的相关类,再结合主成分分析指导留选动因的个数,最终确定留选动因,并首次建立评价动因选择与合并优劣性的主成分分析模型。实证分析表明,此系统方法更好地解决了成本动因选择与合并的问题,相同数据下该方法比矩阵理论与距离聚类分析结果更优,作业成本管理系统的复杂性与信息成本显著降低。本文为作业成本动因的选择与合并以及评价提供了一套系统方法。

关键词: 作业成本动因, 成本动因选择, 成本动因合并, 主成分分析, 聚类分析, 系统优化

Abstract: In present academia,study for the selection and combination of activity cost drivers is lack of discuss about its choice and the choice of driver numbers and there have no research on the evaluation of cost driver selection and combination. The relevant classes of cost drivers is obtained by cluster analysis model, combining principal component analysis to guide to choose the number of drivers, ultimately determine the cost drivers, and the principal component analysis model for the evaluation of the quality of driver selection and combination is set up at the first time. The empirical analysis shows that, this systematic approach betterly solved the problem of the selection and merged cost drivers,and under the same data, results of this approach are better than the matrix theory and distance cluster analysis, the complexity of the ABCM system and information costs are significantly reduced. The contribution of this article is providing a systematic approach for the choice,merging, and evaluation of activity cost drivers.

Key words: activity cost drivers, cost driver selection, cost driver combination, principal component analysis, cluster analysis, system optimization

中图分类号:

F275.3

刘学文, 欧阳美辰, 徐洁. 作业成本动因选择、合并与评价的系统方法构建[J]. 中国管理科学, 2014, 22(11): 72-78.

LIU Xue-wen, OUYANG Mei-chen, XU Jie. Systematic Approach Construction Building of the Selection,Combination and Evaluation of Activity Cost Driver[J]. Chinese Journal of Management Science, 2014, 22(11): 72-78.

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