作业成本法下成本动因的选择研究

Research on Cost Driver Selection in Activity-Based-Costing

实施作业成本法最重要也是最关键的步骤就是成本动因的选择,Babad等人开创了定量研究该问题的先河,后续研究以Homburg教授的模型最有代表性。但该模型只体现了成本动因之间的相关性,未考虑成本动因对企业整体的重要性。本文尝试性地对Homburg教授的模型加以改进,将重要性概念量化并融合到Homburg教授的模型中,实现了成本动因相关性和重要性的均衡。最后通过效果分析证实了改进模型确实兼顾到了成本动因的重要性和相关性。

During the process of ABC, the key step is how to select the cost drivers. The professor Babad opened the new sky for research and using quantitative analysis. Following him, Professor Homburg raised one that considered the correlation among cost drivers, and it is popular. In this article, we think the Homburg＇s model didn＇t consider the importance of the cost drivers, and improve the model by taking account of the both correlation and importance and prove it.