基于作业成本法和径向基网络的参数成本评估.pdfVIP

计算机集成制造系统 Vo l. 11 No.8 第 11 卷第 8 期 2 0 0 5 年 8 月 Computer Integrated Manufacturing Systems Aug. 2005 文章编号: 1006-5911(2005)08-1163-06 基于作业成本法和役向基网络的参数成本评估 郭春明l ，韩之俊1 ，申亚楠2 ，桂良率1 (1.南京王罢工大学经济管理学院，江苏 南京 210094; 2. 太原理工大学经济管理学院，山西 太原 030024) 摘 要:为了在产品设计阶段获得准确的成本评估倍息，根据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，建立了从产品属性确认开始，经过作业动阁、资源动因再到作业成本、产品成本的成本评估模型。运 用径向蒸函数神经网络构建了作业评估关系，并进行了案例分析。 关键诩:参数成本评估p 作业成本法;作业评估关系;径向基网络 中图分类号: F275. 3 文献标识码:A Parametric cost estimation based on activity- based costing radical…b制ed function network GUOChun-ming , HAN Zhi 一Jun • SHEN Ya -nan • GUI Liang一}un (1. lnst. of Economics 8ιManagement. Nanjing Univ. of S8ιT ， Nanjing 210094 , China; 2.1nst. of Economics . Manageme时， Taiyuan Univ. of Tech. , Taiyuan 030024 , China) Abstract: The current parametric cost estimation had difficulty in defining formative reasons of cost and conducting feedback control , as well as the price fluctuation of resources market was not adequately taken into consideration. ln order to obtain accurate and detailed cost estimation information during product design stage according to the ideas from Activity … Based Costing (ABC) that products consuming activities and activit忧s consummg resources , a cost estimation model was established which starting from defining product attributes , to activity driven factors , to re- source driven factors. to activity cost and product cost. Fínally , the Radic