| 成本动因选择的实证比较研究 |
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| 引用本文： | 赵惠芳.成本动因选择的实证比较研究[J].华东经济管理,2006,20(1):93-96. |
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| 作者姓名： | 赵惠芳 |
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| 作者单位： | 合肥工业大学,管理学院,财务管理研究所,安徽,合肥,230009 |
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| 摘 要： | 文章从成本动因入手,分析Carsten提出的成本动因组合替代模型,将该方法与Babad和Balachandran提出的两成本动因合并理论进行比较,得出成本动因组合替代模型的准确性更高.文中就模型中的权重分配提出了使用回归分析的方法,完善了成本动因的合并,在此基础上用一个数值算例来解释.
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| 关 键 词： | 作业成本 成本动因 组合替代 |
| 文章编号： | 1007-5097(2006)01-0093-04 |
| 收稿时间： | 2005/10/12 0:00:00 |
| 修稿时间： | 2005年10月12 |
The Positive and Comparative Research on Cost Driver Selection |
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| ZHAO Hui-fang,XU Jun,ZHANG Xuan.The Positive and Comparative Research on Cost Driver Selection[J].East China Economic Management,2006,20(1):93-96. |
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| Authors: | ZHAO Hui-fang XU Jun ZHANG Xuan |
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| Institution: | Finamcial Management Reseanch Institute of the Management School,Hefei University of Technology,Hefei 230009,China) |
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| Abstract: | Beginning with the cost driver,this paper mainly analyses the cost driver combinations brought forward by Carsten,and compares it to the replacing one with another by Babad and Balachandran,and the combination model is more accurate.In this paper,we give the regress method on how to assign the weights of the replaced cost driver.Then we illustrate with a numerical example. |
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| Keywords: | activity-based cost cost driver combination replacements |
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