作业动因

在设计阶段，以目标成本法为基础，通过作业动因分析，进行成本改进与分析，并结合价值工程方法，使设计成本控制在目标成本之内。

At the stage of design , based on target cost management , this paper use activity driver analysis to improve and analyze cost , and combining with value engineering to make the design cost control within target cost .

计算作业动因分配率，将作业成本分配至不同的成本计算对象。

The fifth step is to calculate the distribution ratio of the activity driver and distribute the activity cost to different objects of cost calculation .

在此基础之上，进一步给出了从产品特性确认开始，经过作业动因量、资源动因量、再到资源价格预测、产品成本的逻辑维模型。

Especially , this paper gives a " logic dimension " model , which begins with product characteristic confirmation , then from activities driver volume and resource driver volume estimation to resource 's price estimation .

这种分配方法没有充分考虑到各作业动因，忽略了成本间的内在关系，严重扭曲了产品的生产成本，而误导企业作出错误的产品相关决策。

This allocation method does not fully take into account of the operation reasons , ignoring the intrinsic relationship between the different costs , hence seriously distorting production costs and misleading companies to make the wrong decisions in production .

首先，进行作业成本动因分析。

Initially , analyzing the operation cost driver .

基于蚁群优化的作业成本动因选择方法研究

A Study on Selection of Cost Driver in ABC Based on Ant Colony Optimization Algorithm

其中难度比较大的问题，便是环境成本的计量问题，和企业环境作业成本动因的选择。

But the major difficult question is the environmental costs measurement , and the choice of the cost agent in enterprise environment works .

随着现代企业生产过程的复杂化和精细化，作业成本动因的数目也日趋增长，这直接导致企业核算成本的急剧增加，使得成本管理工作更加繁琐和不经济。精细化作业与提高装配精度

With modern production mode complicating and deliberating , the number of cost drivers is growing largely , which makes cost management more complex and more uneconomical . Meticulous process and improving assembly accuracy

本次作业采用成本动因&将绩效和个别产品需求挂钩。

Cost drivers that link the performance of activities to demands made by individual products are used in this assignment .

作业与作业动因合并的案例与理论研究计算作业动因分配率，将作业成本分配至不同的成本计算对象。

The selection and combination of activities and activity drivers ; The fifth step is to calculate the distribution ratio of the activity driver and distribute the activity cost to different objects of cost calculation .

高校教育成本中直接费用少，间接费用多而复杂，发生的动因各异，因此应具体分析不同资源、作业、成本动因等来分配和归集费用以计算成本。

The direct charge is less and the indirect charge is more in university education cost and the occurring driver differs so that different resources , activities , cost drivers should be concretely analyzed to distribute and collect charges to calculate the cost .

该模型主要内容是：在对电解铝企业进行作业分析和成本动因分析的基础上，划分作业中心，并依据作业成本法的基本原理对其作业成本进行核算；

The main contents of the model is to compartmentalize operation centers based on the operational analysis of the aluminum electrolysis enterprises and the analysis of value-added activity , and make cost accounting according to the main principles of ABC ;

将各作业成本库价值按作业动因分配计入最终产品或劳务成本计算单，计算完工产品或劳务成本。

The expenses in the operating cost base are then distributed and reckoned to the finial products or the labor services ' account according to the motive resource , and lastly the cost is calculated .

作业成本计算是将资源成本按照资源动因分配到作业，再由作业依据作业动因追踪到产品，从而得出最终产品的成本。

Activity cost calculation is to allocate resource cost to the activity in accordance with resource driver , and then , the activity is traced back to the product cost based on the activity driver whereby obtaining the costs of the final products .

本文通过作业成本法在教学成本核算中的应用，从分析作业动因的角度出发，来探讨如何在教学管理中对教学成本实施有效控制，提高教学资源的利用率。

Based on the application of Activity-based Costing ( ABC ) in the educational cost accounting and on the analysis of Activity Driver this paper discusses how to effectively control the educational cost in educational management and how to raise utilization ratio of educational resources .

与传统核算体系不同的是，在作业成本核算体系中，间接费用被分配到作业，因成本动因的不同而设置大量的成本中心并按照所消耗作业的不同比例归集到产品。

Different from traditional systems , in the he ABC system , overheads will be assigned to activities , which creates a great number of cost centers with different cost drivers . They will be accumulated to products in the percentage of usage of an activity .

作业成本法是以作业为基础的成本计算方法，通过增加作业动因的种类数量来跟踪产品成本，从而有效地提高成本的精确度。

It traces the cost of products through increasing the amount of kinds of activity reasons , and thus can efficiently improve the cost precision .

运用线性代数的基本理论，阐述了作业成本制下间接成本的分配方法，从各种资源耗费的累计开始，通过资源成本动因和作业成本动因的分析，将间接成本分配到成本计算对象。

Utilizing basic theory of linear-algebra , the method of assigning indirect cost in activity-based costing is explained detailedly . Beginning from all kinds of resources consumed , indirect cost is distributed to the cost object through resource cost driver and activity cost driver .

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、产品成本的参数成本估算模型。

According to the ideas from Activity-based costing that " products consume activities and activities consume resources ", a cost estimation model that starts from obtaining product characteristics , to activity drivers , to resource drivers , to activity cost and product cost is established .

该框架将流程中的作业作为银行的基本业务单位，以作业为基础来寻找、确认操作风险驱动因素，进而构建（关键作业，风险动因）组合群。

Here , " activity " is used as a basic business unit to seek and confirm the underlying factors behind operation risk .

以钻井作业为例，对我国石油、天然气生产行业运用作业成本法的可行性进行了分析，探讨了影响油气钻井作业成本的成本动因。

Oil and gas well drilling operation is taken as an example to analyze the feasibility of applying Activity-Based Cost to the petroleum and natural gas industry in China , probes into the cost driver of drilling cost of influencing the well drilling operation of oil-gas .