| 作业成本法下成本动因的选择研究 |
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| 引用本文： | 赵健梅,欧阳莉芸.作业成本法下成本动因的选择研究[J].北京交通大学学报(社会科学版),2009,8(4):78-82. |
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| 作者姓名： | 赵健梅 欧阳莉芸 |
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| 作者单位： | 北京交通大学,经济管理学院,北京,100044;北京交通大学,经济管理学院,北京,100044 |
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| 摘 要： | 实施作业成本法最重要也是最关键的步骤就是成本动因的选择，Babad等人开创了定量研究该问题的先河，后续研究以Homburg教授的模型最有代表性。但该模型只体现了成本动因之间的相关性，未考虑成本动因对企业整体的重要性。本文尝试性地对Homburg教授的模型加以改进，将重要性概念量化并融合到Homburg教授的模型中，实现了成本动因相关性和重要性的均衡。最后通过效果分析证实了改进模型确实兼顾到了成本动因的重要性和相关性。
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| 关 键 词： | 作业成本法 成本动因 最优化模型 |
Research on Cost Driver Selection in Activity-Based-Costing |
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| ZHAO Jian-mei,OUYANG Li-yun.Research on Cost Driver Selection in Activity-Based-Costing[J].Journal of Beijing Jiaotong University Social Sciences Edition,2009,8(4):78-82. |
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| Authors: | ZHAO Jian-mei OUYANG Li-yun |
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| Institution: | ZHAO Jian-mei,OUYANG Li-yun (School of Economics , Management,Beijing Jiaotong University,Beijing 100044,China) |
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| Abstract: | During the process of ABC,the key step is how to select the cost drivers.The professor Babad opened the new sky for research and using quantitative analysis.Following him,Professor Homburg raised one that considered the correlation among cost drivers,and it is popular.In this article,we think the Homburg's model didn't consider the importance of the cost drivers,and improve the model by taking account of the both correlation and importance and prove it. |
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| Keywords: | activity-based costing cost driver optimization model |
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