作业成本计算中多成本动因的选择和合并研究

发布时间：2018-07-27 09:12

【摘要】：作业成本法(Activity-Based Costing,简称ABC法)自20世纪90年代初引入我国以来,就得到了理论界和实操界广泛的关注。作业成本法的采纳不仅能为企业提供精确的产品成本核算和报价,更重要的是能为公司战略战术和日常经营提供决策支持。作为一种科学的成本核算方法已被很多企业采纳并取得良好的经济效果,这充分证明了作业成本法强大的生命力。其中,作业成本法的核心理论——成本动因理论,它的解决与否直接决定着作业成本法能否成功实施,所以要想更好地应用作业成本法,成本动因理论的研究是至关重要的。综述国内外研究成果,成本动因的研究主要集中在定性研究,定量研究成果相对较少;且国内研究多数基于国外的研究成果,未能自成体系;很多研究只是单纯地对国外研究成果的翻译,并未取得实质性成果。在成本动因的研究中,对留选哪个成本动因以及留选动因的个数这两个关键问题,依旧没有提出合理的、普遍适用的解决方案。本文针对成本动因的选择和合并进行研究,力图提供一种更为有效、直观的作业成本动因的选择和合并的优化方法。在综述已有的成本动因选择和合并的理论和方法的基础上,设计出优化的成本动因合并模型,形成一套科学的成本核算工作流程。按照成本动因之间的关联度进行聚类,初步分成不同的类组;通过主成分分析理论,以主成分的个数来来确定留选成本动因个数,结合聚类分析结果,确定具体留选的成本动因,进行有效合并,此种方法会损失一定的成本精确度。为了保证成本的精确度,进而引入逐步回归法,在得到代表留选动因后,通过拟合线性方程用留选动因表示被筛选掉的成本动因,最终得出成本动因的合并结果。然后,将得出的结果与已有的理论模型计算结果进行对照,分析和对比合并效果。本文提出的优化模型借助stata软件,试图寻求最有效成本动因,以较低的成本精确度损失来实现成本动因合并分摊间接成本,降低作业成本法的核算成本。最后,本文给出示例分析,给采纳作业成本法的企业一个有形、具体实际的参照,为实际工作提供切实可行的操作指导。本文的创新点在于在综述理论和文献的基础上,提出改进的合并优化模型,形成一套科学的成本核算可参照的工作流程,以尽可能小的成本精确度损失,实现多成本动因的选择和合并,为作业成本法在我国企业的顺利实施提供切实可行的方法。
[Abstract]:Since the introduction of Activity-Based Costing (ABC) in the early 1990s, the activity-based costing (ABC) has received extensive attention from the theoretical and practical circles. The adoption of activity-based costing can not only provide accurate cost accounting and quotation for the enterprise, but also provide decision support for the company's strategic and daily operations. As a scientific method of cost accounting has been adopted by many enterprises and achieved good economic effect, it fully proves the strong vitality of activity-based costing. Among them, the core theory of activity-based costing, the theory of cost driver, determines whether the activity-based costing can be implemented successfully or not, so it is better to be better. With the application of activity-based costing (ABC), the research on the theory of cost drivers is very important. The research results at home and abroad are reviewed. The research on cost drivers is mainly focused on qualitative research, and the results of quantitative research are relatively small; and most of domestic research is based on foreign research results and can not be a self-made system; many studies only simply turn over foreign research results. In the study of cost drivers, there is still no reasonable and universally applicable solution to the two key problems of the cost drivers and the number of reasons for the selection. This paper studies the selection and merger of cost drivers in an attempt to provide a more effective and intuitive operating cost. On the basis of the theory and method of cost driver selection and merger, the optimized cost driver merger model is designed to form a set of scientific cost accounting work flow. According to the degree of correlation between cost drivers, it is divided into different classes and through the main components. The analysis theory determines the number of the cost drivers by the number of the principal components and combines the results of the cluster analysis to determine the specific cost drivers and combine them effectively. This method will lose a certain cost accuracy. In order to ensure the accuracy of the cost, the step by step regression method is introduced, and after the representation of the motivation of the representative, it can be fitted through the fitting. The linear equation uses the selection driver to express the selected cost drivers, and finally obtains the combined results of the cost drivers. Then, the results are compared with the existing theoretical model calculation results. The optimization model proposed in this paper tries to seek the most effective cost drivers with the help of the Stata software, with a lower result. This precision loss can be used to realize the cost driver to share the indirect cost and reduce the cost of the operating cost method. Finally, this paper gives an example analysis, gives a tangible, practical reference to the enterprise adopting the activity-based costing, and provides practical and practical guidance for the actual work. The innovation point of this paper is to summarize the theory and literature. On the basis of this, an improved combined optimization model is proposed to form a set of scientific cost accounting work flow, with minimal cost accuracy loss to realize the selection and merger of multi cost drivers, and provide a practical method for the successful implementation of Activity-Based Costing in our enterprises.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275.3

【参考文献】