Abstract:

aking 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.

Key words: Activity-based costing method, Principal component analysis, Principal component integrated model, Data analysis, Cost control

摘要：  以某钢铁股份有限公司2 0 1 3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S P S S 1 9. 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。

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