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<table border="0" cellpadding="3" cellspacing="1" width="100%" class="forumline"> <tr> <th class="thCornerL" width="22%" height="26">Autor</th> <th class="thCornerR">Wiadomość</th> </tr> <tr> <td width="22%" align="left" valign="top" class="row1"><span class="name"><a name=""></a><b>loiwtjsf</b></span></td> <td class="row1" height="28" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="100%"><img src="http://picsrv.fora.pl/subSilver/images/icon_minipost.gif" width="12" height="9" alt="Post" title="Post" border="0" /><span class="postdetails">Wysłany: Czw 14:04, 02 Gru 2010<span class="gen"> </span> Temat postu: rosetta stone sale ABC cost drivers under the merg</span></td> </tr> <tr> <td colspan="2"><hr /></td> </tr> <tr> <td colspan="2"><span class="postbody">Costing the merger under the cost driver <br /> <br /> <br />5 / 20, 364.5/30. The model, due to generally higher number of jobs n, calculated up more trouble, so, you can use matrix transformation theory, consolidation of certain operations in order to reduce n, the model is optimized. Calculating product costs, may be the first to analyze the matrix A, obtain the maximal linearly independent column vectors group, and keep them down, and remove the column vector of linear correlation; the same time to impose the appropriate column transformation matrix E, The resulting product cost will not change. M kinds of products especially when the ratio of consumption of some of the same operations, those operations can be directly combined to form a homogeneous operations center,<a href="http://www.rosettastonesaleoffical.com/" target="_blank" class="postlink">rosetta stone sale</a>, and the corresponding resource costs added together the cost of library operations, which can greatly simplify the calculation. In a multi-product manufacturer, the use of model C = AE simplify the formula by the end of A, the column may still contain too much vector A can be combined at this time a relatively high degree in the relevant column vector, this Although the accuracy of product cost would be some impact, because the positive and negative errors may offset each other, usually the error is not too large, is still acceptable. Combined model cost drivers described above,<a href="http://www.mac-wholesaler.com/" target="_blank" class="postlink">MAC 180 color eyeshadow</a>, the model is based on two cost drivers Babad's merger model. Through the above model can be applied ABC method in the enterprise product cost accounting, taking into account the principle of cost-effectiveness, reducing system implementation costs and improve the operability of ABC in China. Added 3 points on the model 1) to approximate the relevant cost drivers completely replaced entirely relevant cost drivers. Model requires the full cost drivers related to the actual rare in the more relevant cost driver is not exactly that the cost driver factor is not completely equal but its value has little difference. A large number of cost drivers for such a small difference in the cost driver coefficients, each identification, collection,<a href="http://www.mac-wholesaler.com/mac-eyeshadow-14-eyeshadow-c-1_13/mac-88-color-eyeshadow" target="_blank" class="postlink">MAC 88 color eyeshadow</a>, calculation of the cost spent, it may be higher than thus be to improve the accuracy of product costs the benefits, in particular, no CIMS or less to implement computerized business even more so. According to the principle of cost-effectiveness of such enterprises can take the fuzzy processing method, with slight differences in the cost driver coefficient scientifically combined to reduce accounting costs and be more satisfied with the product cost accuracy. Can be shown that a small difference in cost driver coefficient,<a href="http://www.wholesale-puma.com/" target="_blank" class="postlink">Wholesale Puma Shoes</a>, relative to the representative of the activity driver has positive and negative correlation between resource costs and a similar number of cost drivers combined, can be satisfied with the product cost accuracy. 2) Model C = in, assuming that all the jobs are full and effective use, ie ΣR = 1. The fact that not all jobs are fully utilized,<a href="http://www.wholesale-puma.com/" target="_blank" class="postlink">wholesale PUMA</a>, ie ΣR <1. Then you can assume a kind of \non-value added operations and jobs. 3) The cost drivers are not as little as possible after the merger, the number of cost drivers need to appropriate costing enterprises to adopt the intention to determine, because the less cost driver is not conducive to enterprise cost management, and the purpose of adoption is not only operating costs provide accurate cost information, more important is the company's strategic cost management. 4 Conclusion cost drivers combined theory has very important theoretical and practical value, in theory, it is a cost driver to further improve the theory, the cost driver cost theory can explain not only the causes, and to determine the optimal amount of cost driver ; from a practical application, it can cost in the accuracy of both the premise of cost management systems greatly reduce the complexity, thus promoting the ABC in enterprise cost management system implementation. References: [1 Ping heart, Wangfang Jun, Wang Peng. Homogeneity of the amount of cost driver [J]. Quantitative & Technical Economics Research, 1999, (5) :44-46, l2jBabadBalachandran. Costdriveroptimizationinactivity-basedcosting [J]. TheAccountingReview, 1993, (7) :116-117. 【3JHomburcC. Anoteonoptimalcostdriver ~ lectioninABClJJ, ManagementAccountingResearch, 2001, (12) :88-94. [4] Wang Fusheng, Li Mingyi, Kai Zhu. Review of Studies of domestic and international cost drivers [J]. Harbin Institute of Technology, 2003, (2) :124-128, <br /> <br />相关的主题文章： <br /> <br /> <br /> <a href="http://www.ecid.fora.pl/ogolne,1/wholesale-puma-measuring-system-analysis-of-r-r,3874.html#4002" target="_blank" class="postlink">wholesale PUMA Measuring System Analysis of R & R</a> <br /> <br /> <a href="http://www.wnymvp.com/index.php?do=/l48pktwtz/blog/ugg-boots-for-sale-n-type-thermoelectric-material-fesi2bi2te/" target="_blank" class="postlink">ugg boots for sale n-type thermoelectric material FeSi2Bi2Te</a> <br /> <br /> <a href="http://www.chonggui.net/member/index.php?uid=l19ehvjpf" target="_blank" class="postlink">MAC 120 color eyeshadow Adaptive bandwidth remote</a></span></td> </tr> </table></td> </tr> <tr> <td colspan="2" height="1" class="spaceRow"><img src="http://picsrv.fora.pl/subSilver/images/spacer.gif" alt="" width="1" height="1" /></td> </tr> </table>
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