灰色关联分析法在产品成本因素分析中的应用

影响产品成本因素很多,如何判断哪些是主要因素,直接关系企业的经济效益。文中采用灰色关联分析法,对影响产品成本的各个因素,通过建立数学模型,计算各自的综合关联度,分析得出影响产品成本的主要因素。通过实例,说明使用该方法的步骤。结果表明,灰色关联分析法对样本量和样本有无规律要求较低,不会出现量化结果与定性分析结果不符的情况。该方法计算简便快速,具有一定的客观性和科学性。

Application of Grey Correlative Analysis in the Analysis of Primary Factor Influencing Products Cost

There are too many factors effecting product cost.The determination of primary factor is critical to the economic profitability of the enterprise.In this paper,the grey association analysis method is applied to get the primary factor of influencing products cost by establishing a mathematical model to calculate the comprehensive correlative degree of each contributing factor to product cost.An example is provided to illustrate procedures of the method.The result shows that gray correlative analysis method has lower requirements for sample size and sample regularity without inconsistency between quantitative and qualitative results.The method is also quick and simple in calculation.