采用数据包络分析法(DEA)结合成本动因理论，根据生产过程中消耗的各种业务量估计制造费用。
In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production.
参数估计法采用多元线性回归分析法。
The parameter estimation method is multiple linear regression analysis.
重点探讨了影响系数法中参数K的确定原则和相应技术，并与估计邻域法做了对比分析。
Especially Discussed ascertaining principles of K value and correspond technic in the Influencing Coefficient Method, contrasting with the Estimating Neighborhood Method.
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