关于成本动因合并问题的理论探讨

在作业成本制度下,每个作业都可以细分为若干成本动因。随着现代企业生产过程的复杂化和精细化,作业成本动因的数目也日趋增长,这直接导致企业核算成本的急剧增加,使得成本管理工作更加繁琐和不经济。通过将被不同产品消耗比例相同或接近的成本动因的科学合并,便可以在降低核算成本的同时,获得满意的产品成本精确度。因此,需要对成本动因合并方法的合理性进行数学分析,以实例说明成本动因合并矩阵模型的应用机理。

Theoretical Research on the Combining of Cost Drivers

In the activity based costing system, each activity can be divided into a number of cost drivers. With modern production mode complicating and deliberating, the number of cost drivers is growing largely, which makes cost management more complex and more uneconomical. By way of merging cost drivers which may be consumed by different production at nearly the same proportions, we can not only lower the cost, but also improve the precision of calculation. This article is trying to analyze the combining way of cost drivers mathematically, and exemplify the applying principle of the cost driver combining matrix model.