Optimal pricing decision model based on activity-based costing

In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and its assumptions, detailed analyses have been made using the activity based cost behavior and cost volume profit analysis model, and it is concluded from these analyses that the theory behind the construction of optimal pricing decision model is still tenable under activity based costing, but the conventional optimal pricing decision model must be modified as appropriate to the activity based costing based cost behavior model and cost volume profit analysis model, and an optimal pricing decision model is really a product pricing decision model constructed by following the economic principle of maximizing profit.

An improved activity-based costing model for product cost estimation applied in a complex manufacturing environment

In order to evaluate and estimate the costs of products produced in a complex manufacturing environment properly,an improved activity-based costing(ABC) model is presented.By utilizing the input-output analysis method,the complex consumption relationships in a complex manufacturing environment are first expressed.The consumption characteristics(mainly presented by the activity rates) of all production activities are extracted by solving these relationships.Then with the consumption characteristics and operating parameters of these activities,the detailed cost consumption of a product in its manufacturing process is estimated.A case study is finally given based on the compressor products of a manufacturing company,and its effectiveness is shown.As the cost influence of complex consumption relationships is fully considered,the limitation of traditional ABC method is overcome,and therefore a high accuracy in product cost estimation under the complex manufacturing environment can be achieved.

A Study on Cost Control of Agricultural Water Conservancy Projects Based on Activity-based Costing

Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through the use of literature review,case analysis and statistical analysis and other methods,with agricultural water conservancy projects as the research object,and comparing activity-based costing with the traditional model of cost accounting,the writer carries out the corresponding value chain analysis,and comes to the following conclusion: the statistical calculation and analysis of the entire construction process based on activity-based costing can accurately and effectively control the costs of water conservancy projects. Through the use of activity-based costing,the cost data of agricultural water conservancy projects is more detailed and accurate,and cost management personnel can also find non-value-added activities,optimize the enterprise's value chain and achieve cost control objectives through the analysis of the activity chain and value chain of agricultural water conservancy projects.

A New Activity-Based Cost (ABC) Mathematical Model

Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations increasingly, especially in authenticity of cost information. And the accounting theory circles and industry circles begin seeking one kind of new accurate cost calculation method, and the activity based cost (ABC) method emerges as the times require. In this paper, we will build its mathematical model by the basic principle of ABC, and will improve its mathematical model further. We will establish its comparison mathematical model and make the ABC method go a step further to its practical application.

Application of Activity Based Costing in Customer Evaluation and Management

As plant develops, many industries＇ automatic level is very high leading to the increasing of indirect cost. Traditional costing methods, which use single standard of distributing indirect cost, cannot calculate cus- tomer cost accurately and satisfy managers any more. This paper is aimed on solving the aforesaid problem. In this paper we propose the thought of evaluating customer cost by using activity based costing（ABC） and the tra- ditional model of customer lifetime value（CLV） to improve the CLV model, then analyze the difference of using both models through an empirical study. As a result, ABC can account customer cost more accurately so that the CLV can help managers evaluate customer more effectively.

Mathematical methods for main tenance and operation cost prediction based on transfer learning in State Grid

The electric power enterprise is an important basic energy industry for national development,and it is also the first basic industry of the national economy.With the continuous expansion of State Grid,the progressively complex operating conditions,and the increasing scope and frequency of data collection,how to make reasonable use of electrical big data,improve utilization,and provide a theoretical basis for the reliability of State Grid operation,has become a new research hot spot.Since electrical data has the characteristics of large volume,multiple types,low-value density,and fast processing speed,it is a challenge to mine and analyze it deeply,extract valuable information efficiently,and serve for the actual problem.According to the features of these data,this paper uses artificial intelligence methods such as time series and support vector regression to establish a data mining network model for standard cost prediction through transfer learning.The experimental results show that the model in this paper obtains better prediction results on a small sample data set,which verifies the feasibility of the deep transfer model.Compared with activity-based costing and the traditional prediction method,the average absolute error of the proposed method is reduced by 10%,which is effective and superior.

On Application of ABC Approach in Management of Agri- scientific Research Cost

This paper firstly introduced theoretical background of the Activity-Based Costing(ABC). Then,it analyzed necessity,extension resistance and difficulty of ABC approach in agri-scientific research institutions. Finally,it came up with some recommendations for scientifically learning and steadily promoting ABC method in agri-scientific research field.

基于MTM-TDABC的A公司电脑包装纸箱制造成本核算

针对传统基于时间驱动成本核算(TDABC)实际应用中各生产活动有效工时难以获得而导致成本核算不准确的问题,提出将时间测量方法(MTM)与TDABC相结合的成本核算方法,以标准工时计算方法将实际生产活动分解为对应的动作元素,从而获得整个生产活动的总生产时间,并以此时间为基础核算生产活动的成本消耗。在理论介绍的基础上,结合A公司电脑包装纸箱产线进行了MTM-TDABC应用分析,核算出一个成本周期内各产品的实际成本情况,并根据成本核算结果从产线整体及单个产品两个层面分析成本结构,给出成本优化的思路和方法。

MAC技术优化日间宫腔镜手术麻醉成本的探索——基于TDABC核算模型的研究

该研究通过回顾天坛医院2021年10月-2022年9月的日间宫腔镜手术,借助估时作业成本(Timedriven Activity-based Costing,TDABC)模型计算麻醉成本,并记录围术期不良事件,评价了日间宫腔镜手术采用监测下麻醉管理(Monitored Anesthesia Care,MAC)技术消耗的麻醉成本及其安全性。717例患者完成麻醉和手术,其中466例接受了MAC麻醉,251例接受了传统的全身麻醉(General Anesthesia,GA)。MAC组平均麻醉成本为889.84元/例,明显低于GA组(1143.57元/例,P<0.0001)。MAC组围术期不良事件发生率(3.65%),与传统GA组(6.37%)相比,差异无统计学意义(P=0.0965),两组均无严重不良后果。多元回归分析显示,MAC组麻醉成本与患者年龄、手术时间和麻醉时间都有相关性(P<0.01)。MAC作为安全、有效的麻醉技术,可显著降低麻醉成本。麻醉医生可以借助TDABC模型进行成本核算,同时优化临床路径和成本控制。

碳中和视角下皮革企业环境成本核算与控制研究

碳中和是应对未来全球气候变暖、实现绿色可持续发展的重要举措。本文以碳中和背景下我国全面开展绿色可持续发展为抓手,对皮革企业的环境成本管理的成本核算、成本控制等工作的现状进行总结,认为当前我国皮革企业环境成本核算中存在环境成本确认不全面、环境成本分配不合理等问题;环境成本控制中存在环境成本披露实用性差、控制流程不完整等问题,针对这些问题提出了相应的优化方法。

基于作业成本法的秸秆收贮运成本分析研究--以江苏省为例

偏高的收贮运成本制约着秸秆产业化利用可持续发展。为揭示秸秆收贮运成本的构成,本文以江苏省盐城建湖、扬州高邮、无锡宜兴等3家秸秆收贮企业实地调研数据为样本,采用作业成本法,对小麦与水稻秸秆收贮运成本作了比较分析。结果表明:3家企业小麦和水稻收贮运成本平均为148.5元·t^(-1)和116.8元·t^(-1),麦秸收贮运成本高于稻秸。在麦秸收贮运成本中,田间收集成本占52%,运输成本占21%,贮存成本占27%;水稻秸秆田间收集成本占48%,运输成本占21%,贮存成本占31%。田间收集成本所占比重最高,其次是贮存成本,再其次是运输成本,提高秸秆田间机械化收集水平是降低收集成本最有效途径。

用ABC法分析新疆医科大学附属中医医院肿瘤科2008-2009年药物利用情况

目的:调查新疆医科大学附属中医医院肿瘤科药物利用情况,为临床合理用药提供参考。方法:采用ABC法对肿瘤科2008年和2009年所用的药品进行统计分析,确定A类药品的分布,并对A类中成药和抗肿瘤药按用药金额排序。结果:2009年药品用药金额较2008年上升0.66%,分类结构份额无明显变化。A类中成药用药金额两年均位居第一,以中药注射剂为主,抗肿瘤药位居第二。2009年的抗肿瘤药、免疫调节剂、抗微生物药物、循环系统用药、镇痛药、呼吸系统用药和激素类药所占比例较2008年有所增加,消化系统用药、影响骨代谢药、维生素和微量元素营养药较2008年有所减少,血液系统用药所占比例无明显变化。结论:本院肿瘤科药物利用存在一些不合理现象,需要加强管理。

ABC-EVA集成成本系统及其在资产配置中的应用

传统的作业成本法以企业内部作业链为主进行成本分析而忽视了资本成本,导致成本核算不够全面。在作业成本法的基础上引入经济增加值的思想所构成的集成成本系统将资本成本纳入成本管理过程,能有效地弥补传统作业成本法的缺陷。

基于ABC-DRGs的公立医院病种成本研究

本文以RA医院为实例,设计基于ABC-DRGs的公立医院病种成本模型,对医疗项目成本进行核算与分析,发现目前部分病种成本高于实际收费,且涉及医护人员人工作业的成本高于实际收费的比例尤其突出。建议一方面在医疗服务项目定价改革中更加重视医护人员人工成本问题,另一方面医院也需提高工作效率、降低成本。

作业成本法在A公司的应用设计

成本管理是企业管理的关键环节,有助于企业拓宽利润空间,实现成本领先战略。文章以A公司为例,采用实地调研法对A公司成本管理现状进行分析并指出其存在的不足,探讨A公司应用作业成本法的必要性与可行性,以A公司业务特点为基础设计出一套适用于A公司的作业成本法应用流程,并为作业成本法在A公司顺利实施提出了保障措施。