| 作业成本制下动态随机成本函数模型的初步构造 |
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| 引用本文： | 郑筠,魏法杰,段瑜. 作业成本制下动态随机成本函数模型的初步构造[J]. 北京航空航天大学学报(社会科学版), 2000, 0(4) |
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| 作者姓名： | 郑筠 魏法杰 段瑜 |
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| 作者单位： | 北京航空航天大学经济管理学院，北京航空航天大学经济管理学院，北京航空航天大学经济管理学院 北京 100083，北京 100083，北京 100083 |
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| 摘 要： | 随着现代制造技术的发展,生产制造环境有了很大变化。同时,市场信息瞬息万变,企业要在这样的环境中生存发展,必须保证成本信息的准确性。基于此目的,本文从作业成本法出发,借助于动态随机生产函数,建立了作业成本制下的动态随机成本函数。最后,依据作业成本制下的动态随机成本函数,联系生产实际,提出了对于成本控制的一些建议,为企业进行成本管理指出了方向。
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| 关 键 词： | 作业成本法 生产函数 成本函数 动态随机因素 |
The Initial Structure of Dynamic& Stochastic Cost Function Model under the Principle of Activity-Based Cost |
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| ZHENG Yun,WEI Fa-jie,DUAN Yu. The Initial Structure of Dynamic& Stochastic Cost Function Model under the Principle of Activity-Based Cost[J]. Journal of Beijing University of Aeronautics and Astronautics(Social Sciences Edition), 2000, 0(4) |
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| Authors: | ZHENG Yun WEI Fa-jie DUAN Yu |
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| Abstract: | With the development of modern manufacture techniques, the producing and manufacturing environment has greatly changed. At the same time, the information of market is undergoing a speedy alteration. In order to exist and develop for an enterprise in this situation ,we must assure the accuracy of the cost information. Thus,from the basic principle of ABC point of view and with the aid of dynamic & stochastic producing function, the dynamic & stochastic cost function in the system of ABC is put up in this paper. Also, integrating working practice, some suggestions on cost control and management are proposed. |
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| Keywords: | ABC (Activity-based Costing) producing function cost function dynamic & stochastic factor |
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