复杂工况下基于数据挖掘的资源消耗会计分摊方法研究

项目名称： 复杂工况下基于数据挖掘的资源消耗会计分摊方法研究

项目编号： No.71302056

项目类型： 青年科学基金项目

立项/批准年度： 2014

项目学科： 管理科学

项目作者： 崔发婧

作者单位： 东北财经大学

项目金额： 20万元

中文摘要： 复杂生产工况下资源耗费关系复杂，追溯成本的真实形成过程、提高费用分摊的准确性成为成本管理研究的重点和难点问题。以新兴的资源消耗会计理论为基础提出复杂工况下成本核算新思路，以数据挖掘作为资源核算的技术手段，研究能够反映成本的真实形成过程、准确分摊费用的资源消耗会计分摊方法。采用数据清洗技术重构资源消耗会计标准数据结构，利用支持向量机训练样本数据，建立资源分摊方式选取模型，解决资源耗费关系复杂情况下分摊方式选取的合理性问题；分析复杂工况下成本对象与成本项目间的资源动因，采用邻域粗糙约减资源动因属性，建立资源动因确定模型，解决分摊依据制定的准确性问题；分析成本差异资源的多约束条件及分摊机理，采用粒子群算法和最小二乘法确定分摊依据，建立成本差异资源分摊模型，解决分摊结果脱离实际工况特征的问题。并通过实地研究验证所提出的资源消耗会计分摊方法，以改进和完善成本核算理论，为企业成本管理提供科学方法支持。

中文关键词： 成本管理；资源消耗会计；分摊方法；数据挖掘；

英文摘要： The relationship of resource consumption in complex production is very complicated. It is difficult to reflect the truth of cost and increase the accuracy of expense allocation. The new method of cost accounting is put forward based on the theory of Resource Consumption Accounting, RCA, and Data Mining is used for accouting resources. The selection model of resource allocation method is built to solve the problem of resource allocation in complex production. Standard data structure of RCA is redefined by using the data cleaning technology, and the sample data is trained by using the Support Vector Machine in this model.The key attribute recognition model of resource driver is built to provide accuracy basis of resource allocation by analyzing the relationship between cost objects and cost items. And the resource attributes are reduced by using a neighborhood rough algorithm.Through analysing the various constraint conditions and its allocation principle, the allocation model of cost variance is built to solve the problem of allocation resualts deviate from actual process characteristics. And it is calculated by using the particle swarm algorithm. Finally, the allocation method of RCA for complex production is validated in practice. The research will be able to improve the theory of cost accounting and provide s

英文关键词： Cost Management；Resource Consumption；Allocation Method；Data Mining；