关键词: 费用, 分配系数, 粗糙集, 随机分布, 作业成本法

Abstract: In traditional product cost computation process, the single method ofen cause unreasonable overhead cost allocation.To solve this problem, an overhead cost allocation coefficient determination method based on neighborhood rough set and random distribution was proposed by comparing static labor-hour coefficient to stochastic labor-hour coefficient. Firstly, rough set theory was applied to remove the redundant feature attributes, then the sampling stochastic features were randomly selected following a certain rules and its distribution was figured out. The domain was divided into short intervals according to probability density function empirical data of costs consumed. A new allocation coefficient for each short interval was obtained at the same time. Finally, an example was given to demonstrate this methods implementation process. And the effectiveness of this method was verified by comparing with above two methods.

Key words: overhead cost, allocation coefficient, rough set, random distribution, activity-based costing