基于作业成本法的建筑施工企业项目成本核算研究

发布时间：2018-06-25 11:10

本文选题：建筑施工企业 + 作业成本法　；参考：《北京交通大学》2017年硕士论文

【摘要】：当前,由于国民经济的调整,我国经济进入新常态,资本市场和虚拟经济活跃而实体经济资金短缺,导致固定资产投资规模不断缩减,施工任务急骤大幅度减少。随着建筑市场竞争的日益加剧、先进施工制造技术的不断发展和广泛应用使企业的生产方式发生了变化,带来了直接人工费相对减少,同时间接费呈多样化并相对增加的态势,这给传统成本核算和成本管理方法带来了挑战。作业成本法的产生和发展正好能够契合这一形式变化,它开辟了成本核算与成本管理的新境界。作业成本法对成本的分配和组成进行了更加科学合理的划分,一方面使得成本核算更加精确,另一方面对成本控制也有积极的促进作用。本文以作业成本核算的相关理论为基础,以JG工程公司做为研究对象,从调查的结果显示,该公司目前工程项目成本管理模式仍然采用生产现场管理的传统成本管理模式。同时结合我国实施作业成本法的优点和局限性,提出了在当前市场环境下,我国建筑施工企业实施作业成本法的必要性和可行性。本文首先适当的阐述了作业成本法的相关概念和基本原理,再通过与传统成本法之间进行比较,分析两种方法之间的异同点。关于作业成本法在建筑施工企业中的具体应用,本文以JG公司S综合楼精装修施工项目为例,第一步首先对该项目的施工任务进行了结构分解,认定作业和成本动因,建立各个作业中心。第二步就是结合作业成本法的相关理论对其进行成本核算,并得出结果,并与传统成本法核算下的成本信息进行了比对,以探究精装修工程项目中各工序作业的精确成本。第三步对通过对该工程中作业成本法的实际运用进行动态监测,找到作业成本法在建筑施工项目过程中出现的问题和遇到的难点。第四步,针对应用中存在的问题提出具有针对性和可操作性的对策,对公司日后在承接项目时全面应用作业成本法进行精准的定价决策和项目施工过程中的成本控制提供一定的实践指导和经验教训。最后期望能够借助此研究,一方面可以有助于了解非生产性支出成本化的重要性,并通过作业成本法来处理非生产性支出进行初步的探索;另一方面,通过作业成本法在建筑施工行业应用的初步探索和研究为我国建筑施工企业从根本上降低成本提高效益,提升成本管理水平贡献力量,同时也为作业成本法在建筑施工企业中的应用和推广提供一个可参考的范例。
[Abstract]:At present, due to the adjustment of national economy, China's economy has entered a new normal, the capital market and virtual economy are active and the real economy is short of funds, which results in the scale of fixed assets investment being reduced continuously and the construction task being reduced rapidly and substantially. With the increasing competition in the construction market, the continuous development and extensive application of advanced construction manufacturing technology have changed the mode of production of enterprises, resulting in the relative reduction of direct labor costs, and the trend of diversification and relative increase of overhead costs. This brings challenges to the traditional cost accounting and cost management methods. The emergence and development of Activity-Based costing (ABC) can fit in with this kind of change, which opens up a new realm of cost accounting and cost management. Activity-Based costing (ABC) divides the distribution and composition of cost more scientifically and reasonably. On the one hand, it makes cost accounting more accurate, on the other hand, it has a positive effect on cost control. Based on the theory of Activity-Based costing (ABC) and JG Engineering Company (JG), the research results show that the current project cost management model of the company still adopts the traditional cost management mode of production site management. Combined with the advantages and limitations of activity-based costing in our country, the necessity and feasibility of implementing activity-based costing in Chinese construction enterprises under the current market environment are put forward. In this paper, the concepts and basic principles of activity-based costing (ABC) are explained, and then the similarities and differences between the two methods are analyzed by comparing them with traditional costing. Regarding the concrete application of activity-based costing in construction enterprises, this paper takes the construction project of S complex building of JG Company as an example. In the first step, the construction tasks of the project are decomposed, and the drivers of operation and cost are determined. Set up operation center. The second step is to carry on the cost accounting with the relevant theory of activity-based costing, and get the result, and compare with the cost information under the traditional costing method, in order to explore the precise cost of each working procedure in the fine decoration project. The third step is to dynamically monitor the practical application of activity-based costing in this project and find out the problems and difficulties encountered in the construction project. The fourth step, aiming at the problems existing in the application, put forward the pertinence and maneuverability countermeasure, This paper provides some practical guidance and lessons for the company to make accurate pricing decision and cost control in the construction process of the project by using Activity-Based costing method in the future. Finally, it is expected that this research can help to understand the importance of the cost of non-productive expenditure, and to deal with non-productive expenditure through activity-based costing; on the other hand, Through the preliminary exploration and research on the application of Activity-based costing in the construction industry, it contributes to the fundamental reduction of the cost and the improvement of the efficiency and the level of cost management of the construction enterprises in our country. It also provides a reference example for the application and popularization of activity-based costing in construction enterprises.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.92

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