成本动因合并模型在勘测设计企业的应用研究

Study on application of cost driver optimization model on survey and design enterprises

选取恰当的成本动因是作业成本法成功实施的关键。基于B勘测设计研究院2013年的成本数据,借助成本动因合并的矩阵模型,选取该院4个具有代表性的勘测设计科研项目进行成本动因和成本动因合并分析,指出成本动因合并的矩阵模型成功降低了勘测设计企业间接成本矩阵的维度,简化了成本分配工作。在此基础上,对勘测设计企业成本动因数量的选择提出完善成本动因维护制度、落实滚动预算、推进企业会计信息化和网络化等建议。

Choosing proper costs driver is the key of successful activity-based costing. Based on the 2013 cost data of B Survey and Design Institute,using the matrix of cost driver optimization model,four representative projects of B Survey and Design Institute are selected to analyze their cost drivers and cost driver optimization,it is pointed out that the matrix model of cost drivers combination successfully reduced the indirect cost of survey and design enterprises matrix dimension,and simplified the cost distribution. On that basis,the suggestions on selection of the cost drivers number for survey and design enterprises are proposed such as improving the system cost drivers system,implementing rolling budget and promoting information and network of enterprise accounting.