国内外成本动因优化理论研究现状及评述

Babad提出的两成本动因合并模型,成为成本动因优化理论的基石,但它存在诸多不足;王平心提出了成本动因合并的近似理论是对成本动因优化理论的重要发展,但不如规范的数学模型精确性高;Carsten提出的多成本动因合并模型完善了成本动因优化理论,一定程度上弥补了前人研究的不足,但也不尽人意。在成本信息精确性与信息加工成本之间寻求一种平衡,既是以往研究成本优化理论的指导思想,也为未来同类研究指明了方向。今后研究应关注3个方面,即重视定量分析方法的应用、致力于系统的理论框架体系的构建、理论与实践的紧密结合。

Current research status and review of cost driver optimization theories at home and abroad

Babad's "cost driver model of pair combination" became the footstone of "cost driver optimization", but it had many faults. Wang pingxin's "approximate theory of cost driver optimization", was an important development of the cost driver optimization theory, but its accuracy was not higher than normal mathematical model's. German scholar, Carsten's "cost driver model of multiple combination" perfected the cost driver optimization theory and made up for the faults of former research, but it also was not perfect. Trading off between accuracy of cost information and information cost, is not only the guidance for the former research on cost driver optimization theory, but also show the direction for future research. Future research should emphasie the application of quantitative analysis methods; construct the systematic framawork, and combine theory with practice.