基于解释结构模型的产品成本核算准确性影响因素研究

Study on the Influence Factors of Product Cost Accounting Accuracy Based on the Interpretation Structure Model

文章通过抽样调查构建了影响产品成本核算准确性的因素体系,运用解释结构模型分析了各因素间的相互作用,最终得出影响产品成本核算准确性的主要因素包括系统维护不及时、采购估价不准确、材料系统用量错误和核算人员操作不当四方方面。在此基础上从成本核算人员及业务流程两方面进一步分析了提高产品成本准确性所必需的的基础工作,并提出提高产品原材料成本数据准确性的有效途径,以及有效沟通的重要性。

This paper builds a system of factors influencing the accuracy of product cost accounting by means of sample survey, and analyzes the interaction among various factors by means of interpreting structural model. Finally, the main factors influencing the accuracy of product cost accounting are concluded as follows： system maintenance is not timely, inaccurate valuation, wrong material system usage and improper operation of accounting staff. On this basis, the basic work necessary to improve the accuracy of product cost is further analyzed from the aspects of cost accounting personnel and business process. The effective ways to improve the accuracy of product raw material cost data and the importance of effective communication are put forward.