Research on Multi-Cost Driver Combinations in Activity-Based Costing
作业成本计算中多成本动因合并研究

Making use of the matrix theories,this paper researches on multi-cost drivers combination and representative cost driver identification to reduce the system complexity in implementing ABC process.The results indicate that the weighted average of the merged cost drivers that belong to the same tache of operating process is the foundation and choice mindset of identifying and selecting representative cost driver and there's no need to be consider the difference of magnitude of the merged cost drivers.The sufficient and necessary condition of assuring cost information to be accurate is that the representative cost driver is expressed the linear combination of merged cost drivers which weight coefficient is the proportions of each merged activity cost to all merged activity cost;Reasonably grouping merged cost drivers are advantageous to the accuracy of the product cost.The insight of this research lie in that it provides theory base for the combination of a great deal of difference cost drivers that bring less resources expenses and is unimportant in initial ABC designs.