作业成本法下成本动因的合并

Cost Driver Optimization Theory and Method with ABC

成本动因是作业成本的核心概念,也是实施作业成本法的关键所在。会计学界对ABC在我国的适用性表示置疑,原因主要是繁多的成本动因所导致的ABC庞大的实施成本。本文通过建立成本动因合并的数学模型,来寻求兼顾成本核算的精确度和成本效益的平衡,以提高作业成本法的可实施性。

Cost driver is the key to application of Activity-Based Costing(ABC)and the fundamental concept of Actirity-Based Costing. Cost drivers take high application while they provide with exact cost information. The paper extablishes a cost driver optimization model to reduce the application costs and to guarantee the precision of the cost information.