Study on Cost Driver Combinations Theory in Activity-Based Costing
作业成本计算中成本动因合并理论研究

Using matrix transformation theory, this paper discusses cost drivers combination and the number of cost drivers in implementing ABC system. The results indicate that the rank of the coefficient matrix of the products cost drivers is the minimal number to guarantee products activity cost account accuracy, and the elementary transform of the matrix is a kind of theory method that looks for the final cost drivers and combines the homogeneity cost drivers. The accuracy of the product activity cost will certainly decrease in the combination after which the amount of the final cost drivers is smaller than the rank of the coefficient matrix. Synchronously, this paper analyzes the combination and simplification of the homogeneity products, and draws a similar conclusion.