复合成本计算中合理设定复合元数问题研究

On rationally-set compound variables in compound cost calculation

从合理性和科学性角度对复合成本计算过程中复合元数的设定进行了评价。运用模糊数学方法建立了评价矩阵,通过模糊合成使评价结果更加切合实际,解决了企业成本管理中复合元数判断的模糊性和不确定性问题,避免了复合成本计算过程中因复合元数设定不经济或简单化而出现的功能过剩或功能不足的现象出现。

The setting of compound variables in compound cost calculation was evaluated from the angle of rationality and scientific nature. The fuzzy mathematics method was used to set up the evaluation matrix, and the evaluation result can be made more practical by the fuzzy synthesis, which can solve the fuzzy and uncertain problems of compound variables judgment in cost management, and avoid the phenomenon of function surplus and function deficiency because of diseconomy and simplification in the setting of the compound cost calculation.