【摘要】：成本分析的準(zhǔn)確與否直接影響企業(yè)對(duì)生產(chǎn)或服務(wù)過程的修正和對(duì)成本的改善,而其中的間接成本難以直觀追蹤其來源,在分?jǐn)傔^程中極易產(chǎn)生偏差,直接影響到管理者的決策。而不同的資源配置環(huán)境下,偏差最終導(dǎo)致的總成本誤差也會(huì)不同,因此在成本管理中解析不同資源共享方式下不同誤差引發(fā)的總成本誤差以及成本系統(tǒng)的穩(wěn)健性,使用科學(xué)的成本核算方法并構(gòu)建合適的誤差分析模型極其重要。從成本精度角度出發(fā),發(fā)現(xiàn)目前對(duì)成本誤差的研究主要集中于特定實(shí)驗(yàn)數(shù)據(jù)或仿真方法下的作業(yè)成本法誤差研究且未結(jié)合具體生產(chǎn)環(huán)境下的資源共享方式做詳細(xì)研究。因此本文考慮企業(yè)的生產(chǎn)或服務(wù)環(huán)境且選用更為準(zhǔn)確的成本核算方法即時(shí)間驅(qū)動(dòng)作業(yè)成本法來研究成本誤差,從而為管理人員分析考察不同的資源配置環(huán)境對(duì)不同誤差及成本精度的影響提供參考。本文主要應(yīng)用數(shù)學(xué)建模、分析比較法等研究方法,首先依據(jù)時(shí)間驅(qū)動(dòng)作業(yè)成本法原理建立其成本核算的數(shù)學(xué)模型(矩陣形式);其次基于一定假設(shè)建立時(shí)間驅(qū)動(dòng)作業(yè)成本法的成本誤差分析模型,通過設(shè)定企業(yè)生產(chǎn)或服務(wù)環(huán)境中資源成本消耗的均衡性視角考察資源的共享方式;最后分析不同資源共享方式下不同誤差引發(fā)的總成本偏差以及成本系統(tǒng)的穩(wěn)健性,得出如下結(jié)論:資源成本消耗差異性越大并不總是能夠增強(qiáng)或減弱成本精度及成本系統(tǒng)的穩(wěn)定性,對(duì)于各個(gè)因素它們?nèi)Q于一定的參數(shù)比值,關(guān)注成本消耗差異性大的資源池即關(guān)鍵資源池的參數(shù)特征顯得尤為重要;實(shí)際產(chǎn)能消耗差異性對(duì)成本分配中出現(xiàn)計(jì)量誤差或資源成本池的劃分出現(xiàn)歸集誤差引發(fā)的總成本誤差及成本系統(tǒng)穩(wěn)健性的影響趨勢(shì)相同;根據(jù)已有結(jié)論可知作業(yè)不是劃分的越細(xì)越好,它會(huì)引起誤差的此消彼漲,但是也要意識(shí)到關(guān)鍵資源池中作業(yè)時(shí)間細(xì)化與分解的重要性,而非關(guān)鍵性資源池中作業(yè)時(shí)間可不分解。
[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.
【學(xué)位授予單位】：河北工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F273;F275.3

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