作业成本系统的归集误差与资源消耗差异性

An Aggregation Error Analysis for Activity-based Costing under the Consideration of Resource Consumption Pattern

在界定作业成本系统(ABC)中可能出现的2种归集误差和3种资源消耗差异性基础上,使用作业成本法分析建模推导了归集误差在每种资源消耗差异性因素下对成本系统鲁棒性的影响,旨在提高成本核算精确度,为企业如何评估改进成本系统提供指导。研究结果发现:1)单个成本池中,各成本对象使用该池资源比例的差异越大,ABC系统应对归集误差的鲁棒性越差;2)成本系统中作业池发出的动因数量越小,在成本池之间分布的差异越大,资源共享方式差异性也就越大,系统鲁棒性也就越差;3)资源成本池之间的费用差异性越大,成本系统鲁棒性不一定很弱,与作业间的相关性、具有较大差异的资源以及其分配资源的方式等多因素相关。

To study the effects of diversity in resource consumption patterns on the costing system robust- ness to aggregation errors, an error model is built by ABC （activity-based costing）, which provides availa- ble guidance on how to obtain accurate costing information and refine costing system. Finally, the result shows that, 1, as the proportion of resource utilization increases, the robustness of the costing system grows worse; and 2, in a costing system with few activity driver links or more uneven driver links over the cost pools, the diversity in resource consumption is greater, and the robustness is worse; and 3, as the differ- ence of cost pool increases, the robustness may not get worse, which depends on the correlation of activity, resources cool with high diversity and resource allocation patterns.