科研管理

科研管理 ›› 2007, Vol. 28 ›› Issue (2): 19-26.

• 论文 • 上一篇    下一篇

基于作业成本法的参数成本评估

郭春明, 申亚楠   

  1. 南京财经大学会计学院,江苏南京210046
  • 收稿日期:2005-03-21 出版日期:2007-03-24 发布日期:2011-05-16
  • 作者简介:郭春明(1975-),男(汉),山西介休人,南京财经大学会计学院讲师,博士,主要从事财务成本管理、产品稳健设计研究。
    申亚楠(1973-),女(汉),山西临汾人,南京财经大学会计学院讲师,硕士,主要从事财务成本管理,资产评估研究。
  • 基金资助:

    国家自然科学基金资助项目(现代产品设计方法的比较与整合研究,70302013,2004,6~至今);国防科学技术委员会基础科研项目(QFD应用指南,B182003C002,2003,9~2004,12)

Parametric cost estimation according to activity-based costing

Guo Chunming, Shen Yanan   

  1. College of Accounting, NJUE, Nanjing 210046, China
  • Received:2005-03-21 Online:2007-03-24 Published:2011-05-16

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摘要： 成本评估对于新产品开发有着重要意义。指出了目前参数成本评估对成本形成原因不能识别和反馈控制,对产品生产耗用资源的市场价格变动考虑不够充分的缺陷。依据作业成本法“产品消耗作业,作业消耗资源”的思想,从逻辑维、数据维、时间维三个维度建立了基于作业成本法的参数成本评估模型,并给出了运用质量屋确定主要评估参数的方法。运用径向基函数神经网络构建了作业评估关系(AER),并进行了案例分析。

关键词: 参数成本评估, 作业成本法, 作业评估关系, 质量屋, 径向基网络

Abstract: Cost estimation plays an important role in new product development;the two limitations in current parametric cost estimation are pointed out.Namely,the reasons of cost forming can not be identified,fed back and controlled,and the price fluctuation of resources market is not adequately considered.According to the ideas from activity-based costing that "products consume activities and activities consume resources",a three dimensional cost estimation model including logic dimension,data dimension and time dimension is established. The use of house of quality(HoQ) to estimate main parameters is discussed.Finally,the Radical Based Function(RBF) neural network is adopted to establish the Activity Estimation Relationships(AER) and an example of AER is given.

Key words: parametric cost estimation, activity-based costing, activity estimation relationships, HoQ, RBF neural network

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