基于模糊理论和时间研究的配送中心成本核算

于泽涛; 辛禹辰; 杨华龙

doi:10.16411/j.cnki.issn1006-7736.2019.04.010

大连海事大学学报 >

2019 , Vol. 45 >Issue 4: 73 - 79

DOI: https://doi.org/10.16411/j.cnki.issn1006-7736.2019.04.010

交通运输工程

基于模糊理论和时间研究的配送中心成本核算

于泽涛 ,
辛禹辰 ,
杨华龙

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(1.大连海事大学交通运输工程学院，辽宁大连 116026；2. 烟台职业学院经济管理系，山东烟台 264670)

于泽涛(1994 — ),男,硕士生，E-mail:884521835@qq.com.

收稿日期: 2019-03-05

修回日期: 2019-04-03

网络出版日期: 2019-04-03

基金资助

国家自然科学基金资助项目(71372088);山东省教育厅人文社科项目(J16WF23;J18RB055).

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Distribution center cost accounting based on fuzzy theory and time study

YU Ze-tao ,
XIN Yu-chen ,
YANG Hua-long

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（1.Transportation Engineering College, Dalian Maritime University, Dalian 116026，China;2. Economics & Management Department, Yantai Vocational College，Yantai 264670, China）

Received date: 2019-03-05

Revised date: 2019-04-03

Online published: 2019-04-03

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摘要

为解决因作业中不确定性因素影响造成配送中心成本核算的不准确性问题，将模糊理论与时间研究方法结合，对时间驱动作业成本法加以改进，利用模糊化方法估算配送中心实际作业时间率和作业时间宽放率，利用时间研究方法测算标准作业时间.实例验证了本文改进的时间驱动作业成本法的有效性;K-S检验和F检验结果表明，相比模糊时间驱动作业成本法和基于时间研究的时间驱动作业成本法，本文方法可以更好地消除配送中心成本核算中不确定性因素造成的不利影响，提高成本核算的准确性.研究结论可为配送中心成本管理与控制提供科学的决策参考.

关键词： 配送中心; 成本核算; 模糊理论; 时间研究; 时间驱动作业成本法

本文引用格式

于泽涛 , 辛禹辰 , 杨华龙 . 基于模糊理论和时间研究的配送中心成本核算[J]. 大连海事大学学报, 2019 , 45(4) : 73 -79 . DOI: 10.16411/j.cnki.issn1006-7736.2019.04.010

Abstract

In order to solve the cost accounting inaccuracy problem originated from the uncertainty factors in the operation activities of distribution centers, this paper improved time-driven activity-based costing(TDABC) by combining the fuzzy theory and time study.The rate of practical capacity and the percentage of allowance were estimated by using the fuzzy method,and the standard working time was measured by using the time study. Numerical example verifies the effectiveness of the proposed method. The results of K-S test and F test show that the TDABC proposed by in this paper can eliminate more effectively the negative influence resulted from the uncertainty and improve the accuracy in cost accounting of distribution centers as compared with FTDABC and TDABC based on time study,which can provide decision-making reference for cost management and control of distribution center.

Key words： distribution center; cost accounting; fuzzy theory; time study; time-driven activity-based costing(TDABC)

参考文献

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