Robustness to Measurement Errors and Diversity in Resource Sharing in Time-driven Activity-based Costing

被引：0
作者：
Wu, Xiao-dan [1 ]
Zuo, Xiang-jun [1 ]
Yue, Dian-min [1 ]
Liu, Dan [1 ]
机构：
[1] Hebei Univ Technol, Sch Econ & Management, Tianjin 300401, Peoples R China
来源：
PROCEEDINGS OF THE 21ST INTERNATIONAL CONFERENCE ON INDUSTRIAL ENGINEERING AND ENGINEERING MANAGEMENT 2014 | 2015年
关键词：
Cost management; measurement errors; resource sharing; time-driven activity-based costing; SYSTEMS;
D O I：
10.2991/978-94-6239-102-4_29
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The total cost error and the costing system robustness were influenced by measurement errors under different resource sharing patterns. According to the analysis of Time-Driven Activity-based Costing calculation process, we propose the cost error models for variables of unit time and quantity to increase the costing system sensitivity to errors for the aspects of diversity studied, analyze the robustness to measurement errors under different resource sharing patterns. We also identify conditions where allocating costing system limited resources to cases characterized by high diversity in resource sharing patterns is detrimental to improve cost accuracy.
引用
收藏
页码：139 / 143
页数：5
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