回归分析法界定矿山企业变动与固定成本

DISTINCTION OF VARIABLE AND FIXED COSTS OF MINES BY USING REGRESSIVE ANALYSIS

分别采用专家界定法和回归分析法对某大型集团公司及所属矿山煤炭生产的变动成本与固定成本进行界定。将得到的结果按年折算得出原煤的变动成本 ,两种方法所得结果基本一致 ,相对误差绝对值均小于 11% ,9个矿山中有 7个矿山的相对误差绝对值≤ 6 .7% ,回归的相关系数均高于 95 %置信度的数值。

The coal production variable and fixed costs of a large coal group company are distinguished by using expert division and regressive analysis method. The variable costs are calculated by the distinguishing results annually, and the conclusions from the two methods are substantially coincident. Each absolute value of relative deviation is fewer than 11%, and for seven mines among the nine,≤6.7%. All relativity factors of regression are bigger than that for 95% reliability. The distinction of variable and fixed cost by regressive analysis is convenient and reliable.