摘要
以某钢铁股份有限公司2013年的钢铁成本数据为研究样本,采用主成分分析方法,分析了在钢铁生产过程中各项作业成本之间的联系,并确定4个主成分,用软件SPSS19.0对所建立的回归模型进行了实证检验。研究结果表明,主成分分析方法能够从本质上揭示影响钢铁行业生产成本的各因素之间的关系,并且能够给出成本分析的综合评价,为高层决策提供理论依据。
Taking a steel corporation in 2013 cost data as the study sample,principal component analysis method was used to analyze the link between the operating costs in the steel production process,and 4 main components were identified,and regression model was established to do the empirical test using software SPSS19.0.The results show that principal component analysis method could intrinsically reveal the relationship among the factors of production cost in iron and steel industry.
出处
《辽宁石油化工大学学报》
CAS
2015年第1期76-80,共5页
Journal of Liaoning Petrochemical University
关键词
作业成本法
主成分分析法
主成分综合模型
数据分析
成本控制
Activity-based costing method
Principal component analysis
Principal component integrated model
Data analysis
Cost control
