作业成本法在Z公司项目成本管理中的应用研究

发布时间：2018-03-18 01:23

本文选题：建筑施工企业　切入点：作业成本法　出处：《天津商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：建筑施工行业作为我国国民经济中的一项支柱产业长期以来具有着行业准入门槛不高、劳动力密集、自动化设备未全面使用等区别于其他行业的特征。现阶段,我国大多数建筑施工企业仍然采用传统的成本核算方法。近年来受建筑承包市场全面开放、市场竞争逐渐加剧,机械化程度不断提高、间接费用比重不断增加等因素的影响,传统成本核算方法的缺陷日益凸显。如何改变粗放型的成本管理模式,引进一种全新的先进成本核算方法成为建筑行业亟待解决的问题。作业成本法以作业为核心,通过将资源分配到作业再分配到产品的核算方法合理地分配了间接费用。它作为一种科学的成本核算和管理方法引入我国建筑施工企业,可以在精确核算项目成本、节约生产成本、实现资源优化配置等方面发挥重大作用。本文在作业成本法相关理论基础之上,将理论研究和案例分析相结合研究作业成本法在建筑施工项目成本管理中的有关现实应用的问题。本文总共由六大部分组成。第一部分为绪论,首先阐述了文章的写作背景、意义以及一些关于作业成本法的研究成果。第二部分介绍了和作业成本法概念相关的问题。第三部分从该企业成本核算和管理的现状出发分析了存在的问题,结合建筑施工企业自身的特点说明了作业成本法在该建筑企业实施的可行性。第四部分将作业成本核算方法具体地应用到北大维信项目中去。第五部分阐述作业成本法在建筑企业应用中的难点,并提出为保障作业成本法顺利进行应采取的各种措施。最后一部分进行总结。本文希望通过对Z公司北大维信项目作业成本法的应用研究,能够更加精确地细分公司成本,尽量减少资源浪费,节约施工成本从而提升Z公司的市场竞争力。并为研究作业成本法在建筑施工企业实际运用方面提供一定的借鉴意义。
[Abstract]:As one of the pillar industries in our national economy, construction industry has long been distinguished from other industries such as low entry threshold, intensive labor force, incomplete use of automation equipment and so on. Most construction enterprises in our country still adopt the traditional cost accounting method. In recent years, the construction contract market has been fully opened, the market competition has gradually intensified, the degree of mechanization has been increasing, and the proportion of indirect expenses has been increasing. The defects of traditional cost accounting methods are becoming more and more obvious. How to change the extensive cost management mode and introduce a new advanced cost accounting method has become an urgent problem to be solved in the construction industry. Activity-Based costing (ABC) is the core of Activity-Based costing (ABC). The indirect costs are reasonably allocated by allocating resources to operations and redistributing to products. As a scientific method of cost accounting and management, it is introduced into Chinese construction enterprises, which can accurately calculate project costs. On the basis of the theory of activity-based costing, this paper plays an important role in saving production cost and realizing the optimal allocation of resources. This paper consists of six parts: the first part is the introduction, and the first part is the background of the paper. The second part introduces the problems related to the concept of activity-based costing. The third part analyzes the existing problems from the current situation of cost accounting and management in this enterprise. According to the characteristics of the construction enterprise, the feasibility of activity-based costing in the construction enterprise is explained. Part 4th applies the activity-based costing method to the Weixin project of Peking University. Part 5th describes the activity. The difficulties in the Application of cost method in Construction Enterprises, The last part is a summary. This paper hopes that through the research on the application of Activity-based costing in the Weixin Project of Z Company, we can subdivide the cost of the company more accurately. It can reduce the waste of resources, save the construction cost and promote the market competitiveness of company Z, and provide some reference for studying the practical application of Activity-based costing in 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

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