作业成本动因优化模型及其改进

The optimization model of activity drivers and its improvement

由Babad、Balachandran以及Carsten等提出的作业成本动因优化理论,是在基于作业成本计算精确性的基础上,考虑"成本-效益"原则用数学建模的方法解决作业成本动因优化问题。其隐含的假设条件是:基于作业成本的计算精确性的考虑,实施作业成本的企业其成本动因具有相互替代性的特征。某种程度上,该模型更多地关注了成本动因的"优化方法",忽视了成本动因的优化还需要通过"价值-成本"的价值分析并据此来判断作业的增值性的"判断标准"。有效的作业成本动因优化模型应该解决"判断标准"与"优化方法"问题。有必要在原有的成本动因优化模型的基础上,通过引入"作业的二维性"的"判断标准",加入作业战略性权重,对原有模型进行改进。

The theory of activity cost drivers optimization proposed by Babad,Balachandran and Carsten is based on the accurate measurement of activity cost and follows the rule of 'cost—value' and optimizing activity cost drivers by building a mathematical model.The hypothesis under it is that considering the accuracy of activity cost measurement,the activity cost of the enterprises who put it in practice,has the interchangeable specialty.In some degree,the model is more concerned with the method of cost drivers' optimization,but ignores that this optimization also needs the value analysis of 'value—cost' to establish a standard to judge the value increment trait of activities.An effective model of activity cost drivers optimization should consider both the standard and the method of optimization.The paper tries to improve the model by establishing the standard of 'two dimensional activities' and giving each activity a strategical proportion.