An Aggregation Error Analysis for Activitybased Costing under the Consideration of Resource Consumption Pattern

Abstract

Abstract:

To study the effects of diversity in resource consumption patterns on the costing system robustness to aggregation errors, an error model is built by ABC （activitybased costing）, which provides available guidance on how to obtain accurate costing information and refine costing system. Finally, the result shows that, 1, as the proportion of resource utilization increases, the robustness of the costing system grows worse; and 2, in a costing system with few activity driver links or more uneven driver links over the cost pools, the diversity in resource consumption is greater, and the robustness is worse; and 3, as the difference of cost pool increases, the robustness may not get worse, which depends on the correlation of activity, resources cool with high diversity and resource allocation patterns.

Key words: costing system design, activity cost, aggregation error, analytic modeling

WU Xiaodan1, LIU Dan1, SUN Yuanyuan2, YUE Dianmin1, ZUO Xiangjun1. An Aggregation Error Analysis for Activitybased Costing under the Consideration of Resource Consumption Pattern[J]. Industrial Engineering Journal .

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