作业成本法在青岛JF汽车厂厂房施工项目中的应用研究

发布时间：2018-07-03 10:58

本文选题：作业成本法 + 成本动因　；参考：《吉林大学》2017年硕士论文

【摘要】：我国正处于产能结构调整和工业转型升级的时期,加上国内外错综复杂的形势,使中国一直面临严峻的经济下行压力,建筑施工业是我国民经济支柱性产业之一,对我国的经济发展有着举足轻重的作用。建筑施工企业面对越来越激烈的市场竞争和日益提高的客户要求,严峻的劳动力成本压力,如何求取一种有效的成本控制方法,成为了建筑施工企业管理者不得不面对的一道难题。作业成本法经过多年的发展,逐步形成了一个较为完整的体系,其基本工作原理就是始终围绕一个原则“资源被作业消耗,作业被产品消耗”,即企业的所有生产经营活动的最终产出是产品或服务,产品的生产消耗作业,而作业的发生消耗资源,相应的直接费用和间接费用是资源消耗的具体表现。企业的生产经营过程被作业成本法看做一系列作业的集合体,作业成本法依托分析成本对象和资源消耗之间的因果联系,反应出这两者之间的对应关系。作业成本法避免了传统成本计算中的一些问题和不足,使得计算出的成本结果更加准确。本文研究分为五部分:第一章绪论本章主要介绍本文研究意义和背景,研究内容和研究思路以及创新点。第二章界定了作业成本法相关的概念,对国内外关于作业成本法的研究进行了评述并总结了作业成本法在我国应用的现状。第三章以青岛JF汽车厂施工项目为例,分析施工企业传统成本管理现状,提出传统成本管理法下施工企业成本管理的问题。第四章进一步案例分析,针对青岛JF汽车厂施工项目所存在的成本管理问题,挖掘作业成本法在该项目实施中的障碍,并提出解决方案,进而提出实际有效的作业成本法的设计和应用方案,并对作业成本法的实施结果进行分析。第五章总结,本章总结了本文研究的最终结论,同时简述了本文研究的不足性和后续的研究。本文的研究将以解决施工企业现阶段传统成本管理的局限性问题出发,依据作业成本法的相关基本理论和方法,以青岛JF汽车厂施工项目为例,针对我国建筑施工企业成本核算和成本控制的现状进行分析,找出症结所在,对症下药,引入作业成本法,提出青岛JF汽车厂施工项目作业成本管理的完整体系和具体的实施方案,进而得出了有实际意义的研究结论。
[Abstract]:China is in the period of capacity structure adjustment and industrial transformation and upgrading, and the complicated situation at home and abroad has made China face severe economic downward pressure. Construction industry is one of the pillar industries of our national economy. It plays an important role in the economic development of our country. Construction enterprises face more and more fierce market competition and increasing customer requirements, severe labor cost pressure, how to obtain an effective cost control method, Has become a construction enterprise managers have to face a difficult problem. After years of development, Activity-based costing has gradually formed a relatively complete system. Its basic working principle is always around one principle: "Resources are consumed by work, activities are consumed by products". That is to say, the final output of all the production and management activities of the enterprise is the product or service, the production of the product consumes the activity, and the occurrence of the activity consumes the resources, the corresponding direct and indirect expenses are the concrete manifestation of the resource consumption. Activity-Based costing (ABC) is regarded as a series of aggregates of activities. Activity-Based costing (ABC) reflects the corresponding relationship between cost objects and resource consumption by analyzing the causal relationship between cost objects and resource consumption. Activity-Based costing (ABC) avoids some problems and shortcomings in traditional cost calculation and makes the cost result more accurate. This paper is divided into five parts: the first chapter introduces the research significance and background, research content, research ideas and innovation. The second chapter defines the concept of activity-based costing, reviews the research on activity-based costing at home and abroad, and summarizes the current situation of the application of activity-based costing in China. The third chapter takes the construction project of Qingdao JF Automobile Plant as an example, analyzes the present situation of the traditional cost management of construction enterprises, and puts forward the problem of cost management of construction enterprises under the traditional cost management method. The fourth chapter further case analysis, aiming at the cost management problem existing in the construction project of Qingdao JF automobile factory, excavates the obstacle of the activity-based costing in the implementation of the project, and puts forward the solution. Furthermore, the practical and effective design and application scheme of activity-based costing are put forward, and the results of implementation of activity-based costing are analyzed. The fifth chapter summarizes the final conclusion of this study, and briefly describes the shortcomings of this study and the follow-up research. In order to solve the limitation of traditional cost management in construction enterprises at the present stage, according to the basic theory and method of Activity-Based costing, this paper takes the construction project of Qingdao JF Automobile Plant as an example. This paper analyzes the current situation of cost accounting and cost control in construction enterprises in China, finds out the crux of the problem, prescribes the right remedy, and introduces activity-based costing, This paper puts forward the complete system and concrete implementation scheme of activity-based cost management in construction project of Qingdao JF Automobile Plant, and then draws the practical research conclusions.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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