关键词: 标准成本制定, 粗糙集, 随机分布, 支持向量机, 作业

Abstract: To solve problems of subjective experience, delay and inaccuracy caused by equalization in traditional standard cost determination, an activity-based standard cost setting method based on neighborhood rough set, random distribution and Support Vector Machine(SVM)was proposed. The attribute factors influencing activity cost was determined by using rough set theory to reduce. According to attribute reduction sets, the distribution of stochastic attributes was sampled and analyzed, and the confidence interval was obtained. The regression model of attributes and coset was built by SVM. By using confidence interval of stochastic attributes, the interval range of activity standard cost was set, and the activity standard cost was determined finally. The new standard cost regression model was built to predict the standard cost of small batch and new product. The implementation steps of this method were explained by its application in iron and steel enterprise, and the validity of this method was verified.

Key words: standard cost setting, rough set, random distribution, support vector machine, activity