作业成本计算中成本动因合并理论研究

运用矩阵变换理论,研究ABC系统实施过程中为减少系统复杂性所进行的成本动因合并和最终成本动因个数的确定问题.结果表明,作业动因成本系数矩阵的秩是保证产品作业成本计算准确性的最小个数,矩阵的初等变换则是寻找最终成本动因、进行同质性成本动因合并的理论方法.导致最终成本动因个数小于系数矩阵秩的合并必然损失产品作业成本的精确性.同时对同质性产品的合并与简化也进行了研究,得出了类似的结论.

Study on Cost Driver Combinations Theory in Activity-Based Costing

Using matrix transformation theory, this paper discusses cost drivers combination and the number of cost drivers in implementing ABC system. The results indicate that the rank of the coefficient matrix of the products cost drivers is the minimal number to guarantee products activity cost account accuracy, and the elementary transform of the matrix is a kind of theory method that looks for the final cost drivers and combines the homogeneity cost drivers. The accuracy of the product activity cost will certainly decrease in the combination after which the amount of the final cost drivers is smaller than the rank of the coefficient matrix. Synchronously, this paper analyzes the combination and simplification of the homogeneity products, and draws a similar conclusion.