基于灰关联分析的成本预警指标体系研究

针对影响成本的内外部因素进行探讨,建立成本预警指标体系。然后利用灰关联分析方法,通过数学软件Matlab的灰关联分析工具箱对1980-2011年样本数据进行灰关联分析,找出与成本关联度高的指标。从实证结果证明了建立的成本预警指标体系是有效的,各指标与成本的关联度较高,都能很好的反映成本发生变化,有助于管理者进行决策。

Study of the Cost Early-warning Index System Based on the Grey Relation Analysis

Discusses the internal and external factors affecting cost, and cost early-warning index system is established. Then using grey relational analysis method, through the grey relational analysis toolbox of mathematical software Matlab to analysis the sample data from 1980 to 2011,in order to find out the high correlation index with cost . From the empirical results show that cost early-warning index system is effective. the correlation degree of the indexes and the cost is higher, and the indexes can reflect the cost changes well. It will help managers to make decisions.