新订单下基于资源共享差异性的作业成本系统计量误差建模

›› 2016, Vol. 28 ›› Issue (12): 235-243.

新订单下基于资源共享差异性的作业成本系统计量误差建模

吴晓丹¹, 李娟¹, 刘丹¹, 岳殿民¹, Chao-Hsien Chu²

1. 河北工业大学经济管理学院, 天津 300130;
2. 美国宾西法尼亚州立大学UP分校, PA 16801

收稿日期:2015-10-23 出版日期:2016-12-28 发布日期:2017-03-15
作者简介:吴晓丹,河北工业大学经济管理学院教授,博士生导师,博士;李娟,河北工业大学经济管理学院博士研究生;刘丹,河北工业大学经济管理学院硕士研究生;岳殿民,河北工业大学经济管理学院教授,硕士生导师,博士;Chao-Hsien Chu,美国宾西法尼亚州立大学UP分校教授,博士生导师,博士。
基金资助:
国家自然科学基金项目（71302169）；教育部人文社会科学青年基金（12YJC630235）；河北省社会科学基金项目（HB16GL035）。

Measurement Error Analysis for Activity-based Costing with New Orders under the Consideration of Resource Consumption Pattern

Wu Xiaodan¹, Li Juan¹, Liu Dan¹, Yue Dianmin¹, Chao-Hsien Chu²

1. School of Economics and Management, Hebei University of Technology, Tianjin 300130;
2. University Park, the Pennsylvania State University, PA 16801

Received:2015-10-23 Online:2016-12-28 Published:2017-03-15

摘要/Abstract

摘要：

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。

关键词: 成本系统设计, 作业成本, 资源共享, 计量误差

Abstract:

Undoubtedly, new orders bring new operations and affect resource consumption which leads to cost reassignment in activitybased costing system. On that condition, the cost model is refined and total cost error model is proposed by analyzing the two resource consumption distributions of cost pool, the proportion distribution of resource and three measurement errors on the basis of resource sharing. With the analysis of measurement error model, we obtain the correlation between robustness of measurement errors in activity-based cost system and resource consumption pattern. Finally, we find that the robustness of cost system grows better as the proportion of resource utilization decreases and the robustness may not get worse as the difference of resource cost pools' size increases. This provides a basis for how to (1) eliminate measurement errors under diversity, (2) schedule limited resources and (3) raise cost accuracy.

Key words: cost system design, activity cost, resource consumption, measurement error

吴晓丹, 李娟, 刘丹, 岳殿民, Chao-Hsien Chu. 新订单下基于资源共享差异性的作业成本系统计量误差建模[J]. , 2016, 28(12): 235-243.

Wu Xiaodan, Li Juan, Liu Dan, Yue Dianmin, Chao-Hsien Chu. Measurement Error Analysis for Activity-based Costing with New Orders under the Consideration of Resource Consumption Pattern[J]. , 2016, 28(12): 235-243.

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