联产品协同生产的成本驱动实证研究

The Empirical Analysis on the Cost Drivers for Cooperation Manufacture of Joint Products

实证研究证明,联产品生产的协同作用也是产品成本的驱动因素。协同成本的动因在于联产品的组成变量。在联产品协同生产过程中,所采取的基于非线性成本函数的边际成本计算法,应该是数理依据严谨、实务应用可行的方法。

Through researching of case, we can prove that the cooperation function is one of drivers for cost. The cost driver of cooperation cost lies on compositive variables. In this paper, we put forward numeration of marginal cost based on nonlinear cost function. This numeration is proved symbolic logic preciseness, operation doable.