The Research of Cost Estimation Based Activity-based Costing
Guo Chun-ming, Shen Ya-nan · Industrial Engineering and Engineering Management · 2007
In this paper,a cost estimation model based on Activity-based costing is established,a method to get the primary attributes of new product based on Concurrent Function Deployment(CFD) and Principal Component Analysis is presented;Given primary attributes of new product and complete historical data,the Activity Estimation Relationships(AER) via applying Radical Based Function(RBF) neural network is constructed;On the condition that values of new product primary attributes are uncertain or historical data are difficult to get,the estimate cost method via applying Fuzzy Multi-Attribute Utility Theory(FMAUT) is studied.