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通过对作业成本系统中计量误差的分析,建立基于作业成本法的考虑资源共享差异性因素的成本误差模型,研究新订单加入时不同资源共享下各种计量误差引发的总成本偏差以及对成本系统的稳健性的影响。结果发现通常资源共享差异性越大时,资源动因、作业动因中存在计量误差时,整个成本系统的稳健性越强,资源成本池存在误差时,当每个成本池向所有成本对象分配动因百分比大小的平方和越接近于成本对象的个数时,成本系统的偏差就会越大,成本系统的稳健性越差,反之,成本系统的稳健性增强。本研究就具体情况为管理人员在间接成本分配时如何有效配置有限资源、提高成本精度提供依据。
Through the analysis of the measurement error in the operation cost system, this paper establishes a cost error model based on the ABC method to consider the resource sharing differences, and studies the total cost deviation caused by various measurement errors when new orders are added and the cost system The impact of robustness. The results show that when the difference between resource motivation and job motivation is larger, the more robust the whole cost system is, and the error of resource cost pool is more, when each cost pool allocates motivation to all cost objects The closer the square of size is to the number of cost objects, the greater the deviation of the cost system and the less robust of the cost system. On the contrary, the robustness of the cost system is enhanced. This study provides the basis for how management staff effectively allocate limited resources and improve cost accuracy in the case of indirect cost allocation.