作業(yè)成本計算中多成本動因的選擇和合并研究
發(fā)布時間：2018-07-27 09:12
【摘要】：作業(yè)成本法(Activity-Based Costing,簡稱ABC法)自20世紀90年代初引入我國以來,就得到了理論界和實操界廣泛的關(guān)注。作業(yè)成本法的采納不僅能為企業(yè)提供精確的產(chǎn)品成本核算和報價,更重要的是能為公司戰(zhàn)略戰(zhàn)術(shù)和日常經(jīng)營提供決策支持。作為一種科學的成本核算方法已被很多企業(yè)采納并取得良好的經(jīng)濟效果,這充分證明了作業(yè)成本法強大的生命力。其中,作業(yè)成本法的核心理論——成本動因理論,它的解決與否直接決定著作業(yè)成本法能否成功實施,所以要想更好地應(yīng)用作業(yè)成本法,成本動因理論的研究是至關(guān)重要的。綜述國內(nèi)外研究成果,成本動因的研究主要集中在定性研究,定量研究成果相對較少;且國內(nèi)研究多數(shù)基于國外的研究成果,未能自成體系;很多研究只是單純地對國外研究成果的翻譯,并未取得實質(zhì)性成果。在成本動因的研究中,對留選哪個成本動因以及留選動因的個數(shù)這兩個關(guān)鍵問題,依舊沒有提出合理的、普遍適用的解決方案。本文針對成本動因的選擇和合并進行研究,力圖提供一種更為有效、直觀的作業(yè)成本動因的選擇和合并的優(yōu)化方法。在綜述已有的成本動因選擇和合并的理論和方法的基礎(chǔ)上,設(shè)計出優(yōu)化的成本動因合并模型,形成一套科學的成本核算工作流程。按照成本動因之間的關(guān)聯(lián)度進行聚類,初步分成不同的類組;通過主成分分析理論,以主成分的個數(shù)來來確定留選成本動因個數(shù),結(jié)合聚類分析結(jié)果,確定具體留選的成本動因,進行有效合并,此種方法會損失一定的成本精確度。為了保證成本的精確度,進而引入逐步回歸法,在得到代表留選動因后,通過擬合線性方程用留選動因表示被篩選掉的成本動因,最終得出成本動因的合并結(jié)果。然后,將得出的結(jié)果與已有的理論模型計算結(jié)果進行對照,分析和對比合并效果。本文提出的優(yōu)化模型借助stata軟件,試圖尋求最有效成本動因,以較低的成本精確度損失來實現(xiàn)成本動因合并分攤間接成本,降低作業(yè)成本法的核算成本。最后,本文給出示例分析,給采納作業(yè)成本法的企業(yè)一個有形、具體實際的參照,為實際工作提供切實可行的操作指導。本文的創(chuàng)新點在于在綜述理論和文獻的基礎(chǔ)上,提出改進的合并優(yōu)化模型,形成一套科學的成本核算可參照的工作流程,以盡可能小的成本精確度損失,實現(xiàn)多成本動因的選擇和合并,為作業(yè)成本法在我國企業(yè)的順利實施提供切實可行的方法。
[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.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275.3
本文編號：2147318
[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.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275.3
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，本文編號：2147318
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