论文详情

作业成本法在钢铁企业成本控制中的应用研究

辽宁石油化工大学学报

2015年 35卷第No.1期

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Title

Application of Activity-Based on Costing in Ironand Steel Enterprises Cost Control

摘要

关键词: 作业成本法, 主成分分析法, 主成分综合模型, 数据分析, 成本控制

Abstract

aking a steel corporation in 2013 cost data as the study sample, principal component analysis method was used to analyze the link between the operating costs in the steel production process, and 4 main components were identified, and regression model was established to do the empirical test using software SPSS19. 0. The results show that principal component analysis method could intrinsically reveal the relationship among the factors of production cost in iron and steel industry.

关键词：

作业成本法; 主成分分析法; 主成分综合模型; 数据分析; 成本控制;

Keywords:

Activity-based costing method; Principal component analysis; Principal component integrated model; Data analysis; Cost control;

基金项目

DOI

10.3696/j.issn.1672-6952.2015.01.019