A Study on Methods and Modelling for Parametric Cost Estimation Based on Activity-Based Costing
基于作业成本法的参数成本估算模型与方法研究

This paper points out the three limitations in current parametric cost estimation,which the price fluctuation of resources market is not adequately considered, the absence of the facticity and the comparability of historical cost data,and the reasons of cost forming can not be identified,fed back and controlled.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.A product characteristic parameter dimension debasing method based on Principal Component Analysis is discussed. The Radical Based Function(RBF) neural network is adopted to establish the Activity Estimation Relationships(AER) and an example of AER is given.