关键词: 粗糙集, 费用, 分配系数, 实例推理, 作业成本法

Abstract: At present, overhead cost is generally allocated in manufacturing industries by the two coefficients: static labor-hour and stochastic labor-hour coefficient. The first one is convenient for operation, but cannot reflect the real consumption among different products. The other one is close to the real consumption in a certain extent but easy to be controlled by disturbance factors. In order to solve the unreasonable problems of overhead cost allocation in the process of product costing using single allocation coefficient, a new determination method for overhead cost allocation coefficient based on neighborhood rough set and cased based reasoning is proposed through comparing with static labor-hour and stochastic labor-hour coefficient. Rough set theory is applied to calculating the important degree of each feature attribute and removing the redundant ones, then the most important features are selected to retrieve the most similar case in case database, a new allocation coefficient is obtained in the same time. The proposed method is also demonstrated by an application example. Compared with the above two methods, result indicates that it is effective to reduce the influences of disturbance factors in manufacturing system and improve the robustness of cost management system in the same time. The new method is more effective for allocating the overhead cost of production, so the computation of production cost is more convenient and reasonable.

Key words: Activity based costing, Allocation coefficient, Cased based reasoning, Overhead cost, Rough set