INDIRECT COST APPORTIONMENT PROGRAM

摘要

PROBLEM TO BE SOLVED: To provide an indirect cost apportionment program, capable of finding common apportionment indexes for a number of business actions and performing accurate indirect cost calculation with a minimized number of apportionment indexes.;SOLUTION: Apportionment quantity C_kj⁽ⁱ⁾ using apportionment index Dk is estimated for each business action Ai. Apportionment indexes Dk satisfying a condition e_k⁽ⁱ⁾Si are extracted, and apportionment index D_k⁽ⁱ⁾ having a minimum e_k⁽ⁱ⁾ is taken therefrom for each business action Ai. When those satisfying this condition are not found, apportionment index Di is selected. When indexes D_k⁽ⁱ⁾ having correlations are extracted, they are unified to the apportionment index providing the smaller e_k⁽ⁱ⁾. When each index D_k⁽ⁱ⁾ is different from all the others, the index Di is adapted for each Ai. The combination of the new apportionment index Dk and the apportionment index Di is set as a new apportionment index.;COPYRIGHT: (C)2007,JPO&INPIT