作业成本法数学模型的创新

Improvement of Activity-Based Cost Method Mathematical Model

随着企业产品价格竞争愈演愈烈,成本的合理分配、计算日显重要,但在间接费用的分摊上,传统成本会计对成本信息反映失真的局限性日益显露,会计理论界和实务界开始寻求一种新的准确的成本计算方法,作业成本法应运而生。本文将由作业成本法基本原理推导出其数学模型,并将对其数学模型进一步改进,建立比较数学模型。使作业成本法向实际应用更进一步。

Raising the product quality, reducing the production cost, shortening term of delivery, and increa(singly) supplying the new product are the major factors that the enterprises gain the competitive advantage. With the product price competition growing intense, reasonably distributing and counting of cost are (apparently) important. But in sharing indirect cost, traditional cost accounting has the limitation in authenticity to cost information. And both the accounting theory circles and business circles begin seeking one kind of new accurate cost calculation method, and the Activity-Based Cost (ABC) method emerges as the times require. This article will educe its mathematical model by the basic principle of ABC, and improve its mathematical model further. We will establish its comparison mathematical model,and further the ABC method for practical application.