基于作业成本法和径向基网络的参数成本评估

摘要/Abstract

摘要： 为了在产品设计阶段获得准确的成本评估信息，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，经过作业动因、资源动因再到作业成本、产品成本的成本评估模型。运用径向基函数神经网络构建了作业评估关系，并进行了案例分析。

关键词: 参数成本评估, 作业成本法, 作业评估关系

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. In 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 activities consuming resources, a cost estimation model was established which starting from defining product attributes, to activity driven factors, to resource driven factors, to activity cost and product cost . Finally, the Radical Based Function (RBF) neural network was adopted to establish the Activity Estimation Relationships (AER) and an example of AER was provided.

Key words: parametric cost estimation, activity-based costing, activity estimation relationships, radical based function neural network

中图分类号:

F275.3

郭春明，韩之俊，申亚楠，桂良军. 基于作业成本法和径向基网络的参数成本评估[J]. .

UO Chun-ming, HAN Zhi-jun, SHEN Ya-nan, GUI Liang-jun. Parametric cost estimation based on activity-based costing & radical-based function network[J]. .

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