考虑闲置资源成本的企业成本模型研究

传统的成本核算模糊了产品的真实成本，但考虑了资源贬值对企业成本的影响；作业成本使产品成本更为准确，但忽视了闲置资源成本的客观存在。该文运用作业成本和作业管理的基本理念，结合传统的成本核算理论，利用作业成本对产品成本的准确计量和对闲置资源成本的识别，建立考虑闲置资源成本的企业成本模型，分析了成本函数的变化趋势，以及在企业管理中的应用。

Study on Enterprise Cost Model with Consideration of the Leave Unused Resource Cost

In traditional cost accounting, true cost is blurred, but affecting of resource depreciating is considered; product cost is more precise by using ABC, but the leave unused resource cost is neglected. This paper is based on the theory of the activity based costing, the activity based management and traditional cost accounting. By using the activity based costing to precisely measure the cost and to identify the leave unused resource cost, the cost mathematical model of the enterprise cost is established. The model takes the leave unused resource cost into account.The trend of the cost function is also analyzed.In the end,the applications of the cost model in the business management are analyzed.