复杂工况下基于数据挖掘的资源消耗会计分摊方法研究

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 scientific method for enterprise cost management.

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。

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、提高成本核算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，以数据挖掘作为辅助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。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；提出在制品资源三维描述方法，据此建立在制品资源成本分摊模型及在制品库存成本动态估算模型，解决在制品资源成本追溯困难和滞后的问题；提出逆向生产物流资源成本分摊方法，采用邻域粗糙集对资源属性进行约减，识别逆向生产物流损失的关键因素，解决分摊结果混乱及缺乏有效控制的问题。基于本项目所提出的方法和模型、以某钢铁企业为原型已经开发出的适用于复杂工况环境的成本管理信息系统，在案例企业多个生产基地得到推广和应用，使得企业在细化核算粒度、缩短核算时间的同时实现了资源的合理分摊，并从资源耗费的角度有效提升了企业的成本管控水平。经过应用验证，说明本研究提出的资源消耗会计分摊方法是可行而有效的，可作为对资源消耗会计理论的有益补充。