基于作业的责任成本会计在BP工程公司的应用研究

发布时间：2018-01-11 16:33

本文关键词：基于作业的责任成本会计在BP工程公司的应用研究　出处：《天津商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：改革开放将近四十年以来,建筑行业在我国持续快速的发展,建筑业已经成为国民经济的支柱产业,并且其地位在不断加强。然而建筑施工企业随着市场经济的发展,将面临异常激烈的市场竞争。随着建筑项目的类别和特点越来越复杂,建筑产品的精益化,工程服务方式的多样化、市场化的进程,使得建筑企业对成本管理的精益程度要求也越来越高。然而从建筑施工企业管理现状来看,营业成本管理基本采用“粗放式”的传统管理模式。这显然已经无法满足现代施工企业的发展需求,唯有转变之前的粗放型管理模式,根据自身的生产及管理情况,建立符合自己要求并能适应自身生产的成本管理模式,将企业成本管理目标进行横向及纵向双向分解,使全员参与管理,才能提高成本管理效率,在保证工程质量的前提下尽可能降低成本,实现利益最大化。本文首先阐述了研究背景及意义,综述国内外研究现状。介绍了基于作业的责任会计体系的相关理论。然后以BP工程公司成本管理制度为研究对象,通过查阅BP公司成本管理文件、搜集成本相关数据、了解BP公司成本管理和财务管理的总体情况,并通过对BP公司管理部门、财务部门的工作人员的调研和访谈,广泛了解各相关责任者对成本管理的看法,把调研结果与总体情况相比对,客观评价原有成本管理制度运行的效果,多方面观察发现BP施工企业成本管理方面存在直接费用超支严重、间接费用划分及分摊不明确、采用以包代管等粗放型的管理模式、工资发放制度不合理等问题并分析了问题的成因即缺乏一套完善的成本管理体系、成本预算不科学且各部门成本目标不明确、成本发生过程控制力度不够、考核激励机制不合理。提出了解决问题的对策,对基于作业的责任会计在施工企业成本管理中的应用进行了探讨。首先,依据项目承接到结束过程中的作业为依据划分责任中心,然后为每个责任中心设定预算成本目标,加强施工过程的成本控制,并对每个基于作业的责任中心进行业绩评价,做到奖罚分明。为施工企业成本管理提供了借鉴。
[Abstract]:Since the reform and opening up nearly 40 years ago, the construction industry has been developing rapidly in our country, and the construction industry has become the pillar industry of the national economy. However, with the development of market economy, construction enterprises will face fierce market competition. With the more and more complex types and characteristics of construction projects, the lean construction products. The diversification of engineering service mode and the process of marketization make the lean degree of cost management higher and higher in construction enterprise. However, from the current situation of construction enterprise management. Operating cost management basically adopts "extensive" traditional management mode, which obviously can not meet the development needs of modern construction enterprises, only to change the extensive management mode before. According to their own production and management, to establish a cost management model that can meet their own requirements and be able to adapt to their own production, the enterprise cost management objectives of horizontal and vertical bidirectional decomposition, so that all staff participate in the management. In order to improve the efficiency of cost management, under the premise of ensuring the quality of the project, we can reduce the cost as much as possible and realize the maximum benefit. Firstly, this paper expounds the research background and significance. This paper summarizes the current research situation at home and abroad and introduces the relevant theories of Activity-based responsibility Accounting system. Then the cost management system of BP Engineering Company is taken as the research object and the cost management documents of BP Company are consulted. Collect cost related data, understand the overall situation of BP cost management and financial management, and through the BP company management, financial department staff research and interviews. Widely understand the relevant responsibility of the views on cost management, compare the results of the survey with the overall situation, objective evaluation of the operation of the original cost management system. Many aspects of observation found that BP construction enterprise cost management has serious direct cost overruns, indirect costs division and allocation is not clear, the use of such extensive management model as the management of the package escrow. The reason of the problem is lack of a set of perfect cost management system, the cost budget is not scientific, the cost target of each department is not clear, and the cost process control is not enough. This paper puts forward some countermeasures to solve the problem and discusses the application of Activity-based responsibility Accounting in the cost management of construction enterprises. According to the project to the end of the work as the basis for the division of responsibility center, and then for each responsibility center set budget cost targets, strengthen the cost control of the construction process. The performance evaluation of each responsibility center based on activity is carried out and the rewards and penalties are clearly defined. It provides a reference for the cost management of construction enterprises.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

【参考文献】