基于随机分布的费用分配系数确定方法

Overhead cost allocation coefficient determination method based on random distribution

传统产品成本计算过程中,采用单一的分摊方法常导致费用分配不合理。为此,对比分析了固定分配系数与随机分配系数的优劣势,提出一种基于邻域粗糙集与随机分布理论的费用分配系数确定方法。首先利用邻域粗糙集理论对影响分配系数的众多属性进行约减,对于随机属性需要按一定规则到实例库中抽样分析得到其分布规律,根据其概率密度函数与所消耗费用的经验数据划分小区间,同时给每个小区间赋予分配系数。通过应用实例,给出了该方法的具体实现过程。与采用前两种分配系数计算的费用分配结果对比,表明了该方法的有效性。

In traditional product cost computation process,the single method ofen cause unreasonable overhead cost allocation.To solve this problem,an overhead cost allocation coefficient determination method based on neighborhood rough set and random distribution was proposed by comparing static labor-hour coefficient to stochastic labor-hour coefficient.Firstly,rough set theory was applied to remove the redundant feature attributes,then the sampling stochastic features were randomly selected following a certain rules and its distribution was figured out.The domain was divided into short intervals according to probability density function empirical data of costs consumed.A new allocation coefficient for each short interval was obtained at the same time.Finally,an example was given to demonstrate this method＇s implementation process.And the effectiveness of this method was verified by comparing with above two methods.