基于模糊理论和时间研究的配送中心成本核算

Distribution center cost accounting based on fuzzy theory and time study

为解决因作业中不确定性因素影响造成配送中心成本核算的不准确性问题,将模糊理论与时间研究方法结合,对时间驱动作业成本法加以改进,利用模糊化方法估算配送中心实际作业时间率和作业时间宽放率,利用时间研究方法测算标准作业时间.实例验证了本文改进的时间驱动作业成本法的有效性;K-S检验和F检验结果表明,相比模糊时间驱动作业成本法和基于时间研究的时间驱动作业成本法,本文方法可以更好地消除配送中心成本核算中不确定性因素造成的不利影响,提高成本核算的准确性.研究结论可为配送中心成本管理与控制提供科学的决策参考.

In order to solve the cost accounting inaccuracy problem originated from the uncertainty factors in the operation activities of distribution centers,this paper improved time-driven activity-based costing(TDABC)by combining the fuzzy theory and time study.The rate of practical capacity and the percentage of allowance were estimated by using the fuzzy method,and the standard working time was measured by using the time study.Numerical example verifies the effectiveness of the proposed method.The results of K-S test and F test show that the TDABC proposed in this paper can eliminate more effectively the negative influence resulted from the uncertainty and improve the accuracy in cost accounting of distribution centers as compared with FTDABC and TDABC based on time study,which can provide decision-making reference for cost management and control of distribution center.