价值链视角下铁路防洪工程作业成本控制研究

发布时间：2018-05-25 23:13

本文选题：作业成本法 + 价值链　；参考：《华中农业大学》2017年硕士论文

【摘要】：随着我国城市化进程加速推进以及我国经济快速发展,铁路运输面临着巨大压力。与此同时,铁路线桥设备的养护情况也日益严峻。防洪工程一直以来都是铁路工务系统高度重视的施工项目。铁路工务系统作为铁路成本支出的大户,在面对新态势时,为了更好的适应市场变化,提升企业的市场竞争力,进行成本改革是必经之路。研究价值链视角下铁路防洪工程的作业成本控制,就是将作业成本法和价值链结合起来进行相关成本控制,这不仅要有强有力的理论基础,还要针对工程特质进行相应的变革,才能使之与防洪工程成本控制的实际相契合。本文主要运用了文献综述、案例分析和统计分析等方法,以铁路工务系统的防洪工程为研究对象,通过对防洪工程的实际案例进行详细的统计与计算,并与传统模式下的成本核算结果进行了对比,同时在价值链的视角下,对作业成本法应用进行了相应的改进和分析,得出如下结论:(1)在文献阅读过程中,笔者发现,很少有学者对工程企业展开全过程的作业成本法方面的研究,既有的研究也仅仅是局限于作业成本法的计算方面,在价值链方面的应用有所欠缺。而在价值链的研究中,则与实际相结合的应用不足。综合来看,将两种理论结合起来进行成本控制研究的成果,就更少了。(2)传统成本核算模式下,施工企业无法对整个防洪工程开展行之有效的成本控制,防洪工程的成本控制停留在施工前的预算制定上。种种问题的存在,迫使企业需要作业成本法来进行相关成本控制和价值链的优化。(3)作业成本法以作业为基础计算产品成本,将各种资源的消耗与作业密切联系,通过对整个施工流程的统计计算与分析,能够对防洪工程成本实施准确、有效的控制。(4)成本动因的确定是运用作业成本法的重点。成本的核算职能一般由企业的财务部门担任,由于财务人员与现场施工的脱轨,造成了在成本动因的选择上,有失科学性与准确性。(5)进行作业成本控制的最终目的是使防洪工程的成本数据更加详细、准确,并在此基础上,以作业为中心,对防洪工程的价值链进行分析,从而找出不增值作业,优化企业的价值链,完美的实现节支创收。本文的内容分为五个章节。在文章开头,笔者对研究背景、研究意义与目的、国内外研究现状、概念性的理论基础等做出了概述。接下来,笔者对铁路工务系统防洪工程项目的成本控制现状进行了分析,然后结合防洪工程案例,基于价值链和作业成本法两种理论,进行了成本的计算与分析,在此基础上,总结出了价值链视角下,防洪工程中作业成本控制的难点与对策,并在文章最后对本次研究做出了总结并提出了展望。
[Abstract]:With the acceleration of urbanization and the rapid development of China's economy, railway transportation is facing great pressure. At the same time, the maintenance of railway bridge equipment is also increasingly serious. Flood control engineering has always been a construction project attached great importance to railway works system. Railway public works system, as a major consumer of railway cost and expenditure, in the face of new situation, in order to better adapt to market changes and enhance the market competitiveness of enterprises, cost reform is the only way. The study of activity-based cost control in railway flood control engineering from the perspective of value chain is to combine activity-based costing with value chain to control the relevant cost, which should not only have a strong theoretical foundation, but also carry out corresponding changes in accordance with the characteristics of the project. In order to make it with the flood control project cost control in line with the reality. This paper mainly uses the methods of literature review, case analysis and statistical analysis, taking the flood control project of railway and public works system as the research object, through the detailed statistics and calculation of the actual case of the flood control project. And compared with the traditional cost accounting results, at the same time in the perspective of the value chain, the application of activity-based costing is improved and analyzed. The conclusion is as follows: 1) in the process of reading the literature, the author finds that, There are few scholars on the whole process of activity-based costing in engineering enterprises. The existing research is limited to the calculation of activity-based costing, and the application in the value chain is deficient. But in the research of value chain, the application of combining with practice is insufficient. Generally speaking, under the traditional cost accounting mode, the construction enterprise can not carry out the effective cost control to the whole flood control project by combining the two theories to carry out the cost control research, even less. The cost control of flood control works stays on the budget before construction. The existence of various problems forces enterprises to need activity-based costing (ABC) to carry out related cost control and value chain optimization. Activity-based costing (ABC) calculates product cost based on activity, which is closely related to the consumption of various resources and activities. Through the statistical calculation and analysis of the whole construction process, it is the key point of using activity-based costing method to determine the cost driver of flood control project by accurate and effective control. The accounting function of cost is generally performed by the financial department of the enterprise. Due to the derailment between the financial personnel and the on-site construction, the choice of cost driver is caused. The ultimate purpose of Activity-Based cost Control is to make the cost data of flood control project more detailed and accurate. On the basis of this, the value chain of flood control engineering is analyzed. In order to find out no-value-added activities, optimize the enterprise's value chain, the perfect realization of saving income. The content of this paper is divided into five chapters. At the beginning of the article, the author summarizes the background, significance and purpose of the research, the present research situation at home and abroad, and the theoretical basis of the concept. Next, the author analyzes the current situation of cost control of flood control projects in railway works system, and then, based on the two theories of value chain and activity-based costing, the cost is calculated and analyzed. This paper summarizes the difficulties and countermeasures of activity-based cost control in flood control engineering from the perspective of value chain, and at the end of this paper, summarizes the research and puts forward the prospect.
【学位授予单位】：华中农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.72

【参考文献】