作业成本计算中多成本动因合并研究

Research on Multi-Cost Driver Combinations in Activity-Based Costing

运用矩阵理论,研究ABC系统实施过程中为减少系统复杂性所进行的多成本动因合并和代表成本动因的确定问题.结果表明,对于生产过程中相同环节的被合并成本动因,无需考虑它们的数量属性差异,被合并加权平均成本动因是确定代表性成本动因的基础和选择取向;以各被合并作业成本库的资源费用占全部被合并资源费用的比重为系数、将代表性成本动因表示成被合并成本动因的线性组合,是保证成本信息准确的充分必要条件;将被合并成本动因合理分组并进行合并,有利于提高产品成本的准确性.本研究的意义在于对那些初步ABC设计中大量的、资源费用较少、差异较大、重要程度较低的成本动因提供了合并的理论依据.

Making use of the matrix theories, this paper researches on multi-cost drivers combination and representative cost driver identification to reduce the system complexity in implementing ABC process. The results indicate that the weighted average of the merged cost drivers that belong to the same tache of operating process is the foundation and choice mindset of identifying and selecting representative cost driver and there＇ s no need to be consider the difference of magnitude of the merged cost drivers. The sufficient and necessary condition of assuring cost information to be accurate is that the representative cost driver is expressed the linear combination of merged cost drivers which weight coefficient is the proportions of each merged activity cost to all merged activity cost ; Reasonably grouping merged cost drivers are advantageous to the accuracy of the product cost. The insight of this research lie in that it provides theory base for the combination of a great deal of difference cost drivers that bring less resources expenses and is unimportant in initial ABC designs.