CAJ | 학술논문

传统产品成本计算过程中,采用单一的分摊方法常导致费用分配不合理.为此,对比分析了固定分配系数与随机分配系数的优劣势,提出一种基于邻域粗糙集与随机分布理论的费用分配系数确定方法.首先利用邻域粗糙集理论对影响分配系数的众多属性进行约减,对于随机属性需要按一定规则到实例库中抽样分析得到其分布规律,根据其概率密度函数与所消耗费用的经验数据划分小区间,同时给每个小区间赋予分配系数.通过应用实例,给出了该方法的具体实现过程.与采用前两种分配系数计算的费用分配结果对比,表明了该方法的有效性.
전통산품성본계산과정중,채용단일적분탄방법상도치비용분배불합리.위차,대비분석료고정분배계수여수궤분배계수적우열세,제출일충기우린역조조집여수궤분포이론적비용분배계수학정방법.수선이용린역조조집이론대영향분배계수적음다속성진행약감,대우수궤속성수요안일정규칙도실례고중추양분석득도기분포규률,근거기개솔밀도함수여소소모비용적경험수거화분소구간,동시급매개소구간부여분배계수.통과응용실례,급출료해방법적구체실현과정.여채용전량충분배계수계산적비용분배결과대비,표명료해방법적유효성.
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 neighbor-hood 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 al-location coefficient for each short interval was obtained at the same time. Finally, an example was given to demon-strate this method's implementation process. And the effectiveness of this method was verified by comparing with above two methods.