资源共享差异下基于时间驱动作业成本的误差建模研究

发布时间：2018-10-18 13:48

【摘要】：成本分析的准确与否直接影响企业对生产或服务过程的修正和对成本的改善,而其中的间接成本难以直观追踪其来源,在分摊过程中极易产生偏差,直接影响到管理者的决策。而不同的资源配置环境下,偏差最终导致的总成本误差也会不同,因此在成本管理中解析不同资源共享方式下不同误差引发的总成本误差以及成本系统的稳健性,使用科学的成本核算方法并构建合适的误差分析模型极其重要。从成本精度角度出发,发现目前对成本误差的研究主要集中于特定实验数据或仿真方法下的作业成本法误差研究且未结合具体生产环境下的资源共享方式做详细研究。因此本文考虑企业的生产或服务环境且选用更为准确的成本核算方法即时间驱动作业成本法来研究成本误差,从而为管理人员分析考察不同的资源配置环境对不同误差及成本精度的影响提供参考。本文主要应用数学建模、分析比较法等研究方法,首先依据时间驱动作业成本法原理建立其成本核算的数学模型(矩阵形式);其次基于一定假设建立时间驱动作业成本法的成本误差分析模型,通过设定企业生产或服务环境中资源成本消耗的均衡性视角考察资源的共享方式;最后分析不同资源共享方式下不同误差引发的总成本偏差以及成本系统的稳健性,得出如下结论:资源成本消耗差异性越大并不总是能够增强或减弱成本精度及成本系统的稳定性,对于各个因素它们取决于一定的参数比值,关注成本消耗差异性大的资源池即关键资源池的参数特征显得尤为重要;实际产能消耗差异性对成本分配中出现计量误差或资源成本池的划分出现归集误差引发的总成本误差及成本系统稳健性的影响趋势相同;根据已有结论可知作业不是划分的越细越好,它会引起误差的此消彼涨,但是也要意识到关键资源池中作业时间细化与分解的重要性,而非关键性资源池中作业时间可不分解。
[Abstract]:The accuracy of cost analysis directly affects the modification of production or service process and the improvement of cost, but the indirect cost is difficult to trace its source directly, and it is easy to produce deviation in the process of allocation, which directly affects the decision of managers. In different resource allocation environment, the total cost error caused by deviation will be different, so in cost management, the total cost error caused by different error in different resource sharing mode and the robustness of cost system are analyzed. It is extremely important to use scientific cost accounting methods and build appropriate error analysis models. From the point of view of cost accuracy, it is found that the current research on cost error is mainly focused on the study of Activity-Based costing error under specific experimental data or simulation methods, and has not been studied in detail in combination with the resource sharing method in specific production environment. Therefore, this paper considers the production or service environment of enterprises and chooses a more accurate cost accounting method, time-driven activity-based costing, to study cost error. It provides a reference for managers to analyze and investigate the impact of different resource allocation environments on different errors and cost accuracy. This paper mainly applies mathematical modeling, analytical comparison and other research methods, Firstly, the mathematical model of cost accounting (matrix form) is established according to the principle of time-driven activity-based costing, and then the cost error analysis model of time-driven activity-based costing is established based on certain assumptions. By setting the equilibrium of resource cost consumption in enterprise production or service environment, the paper investigates the resource sharing mode. Finally, it analyzes the total cost deviation caused by different error and the robustness of cost system under different resource sharing methods. The conclusions are as follows: the greater the difference in resource cost consumption, the greater the cost accuracy and the stability of the cost system can not always be enhanced or weakened, for each factor they depend on a certain ratio of parameters. It is very important to pay attention to the parameter characteristics of the resource pool, which is the key resource pool, which has great difference in cost consumption. The difference of actual production capacity consumption has the same effect on the total cost error and the robustness of cost system caused by the metering error in cost allocation or the aggregation error in the division of resource cost pool. According to the existing conclusions, it can be concluded that the finer the job is, the better it will cause the error to rise, but we should also realize the importance of the refinement and decomposition of the job time in the critical resource pool, rather than the non-decomposition of the job time in the critical resource pool.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F273;F275.3

【相似文献】