作业成本动因选择、合并与评价的系统方法构建

Abstract

Abstract: In present academia,study for the selection and combination of activity cost drivers is lack of discuss about its choice and the choice of driver numbers and there have no research on the evaluation of cost driver selection and combination. The relevant classes of cost drivers is obtained by cluster analysis model, combining principal component analysis to guide to choose the number of drivers, ultimately determine the cost drivers, and the principal component analysis model for the evaluation of the quality of driver selection and combination is set up at the first time. The empirical analysis shows that, this systematic approach betterly solved the problem of the selection and merged cost drivers,and under the same data, results of this approach are better than the matrix theory and distance cluster analysis, the complexity of the ABCM system and information costs are significantly reduced. The contribution of this article is providing a systematic approach for the choice,merging, and evaluation of activity cost drivers.

Key words: activity cost drivers, cost driver selection, cost driver combination, principal component analysis, cluster analysis, system optimization

CLC Number:

F275.3

LIU Xue-wen, OUYANG Mei-chen, XU Jie. Systematic Approach Construction Building of the Selection,Combination and Evaluation of Activity Cost Driver[J]. Chinese Journal of Management Science, 2014, 22(11): 72-78.

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Systematic Approach Construction Building of the Selection,Combination and Evaluation of Activity Cost Driver

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