时间驱动作业成本系统误差仿真研究

摘要

To get more accurate cost information and improve the robustness of the costing system, a cost calculating model was proposed for the newest Time-Driven Activity-Based Costing (TDABC) system in this paper. Three types of cost errors was identified as aggregation error(AE), specification error(SE) as well as measurement error(ME) in TDABC model. A series of simulation experiments were implemented based on the proposed model to find out the impact of the three errors on the overall error of the TDABC system. The result showed that firstly, the measurement error of capacity cost(ME-C) and the measurement error of actual production capacity(ME-PC) had an offsetting effect in the same resource cost pool. Secondly, partial improvement of ME and SE could reduce the overall error of costing system, but the overall error would be the first to decrease within a range and then increase in another range under ME-PC exist. There was an inflection point which was changing with the size of the error; Thirdly, the reduction of AE could lower the overall error of the costing system, however, there was an exception when ME-PC occurs. The research provided some useful references for the implementation of TDABC system.%为了合理预防成本偏差、提高成本系统(CS)的鲁棒性，文章构建最新的时间驱动作业成本系统(TDABC)的成本计算矩阵模型，界定归集、标定与计量三类误差，并运用仿真实验方法找出上述三类误差对成本总误差的影响规律。得到的主要结论有：第一，同一个资源库中的产能成本和实际产能之间的计量误差有相互抵消作用；第二，局部改进成本系统中的计量误差、标定误差能降低CS输出的成本信息的总误差，但资源库实际产能也存在误差时总误差会先减后增；第三，降低成本系统中的归集误差能降低成本系统总误差，但实际产能产生计量误差时会发生例外的情况。本研究为TDABC成本系统的实施提供了理论参考。