G路桥公司基于作业成本法的隧道项目成本预算管理研究

发布时间：2019-04-11 10:41

【摘要】：伴随着我国经济学技术的不断进步,路桥施工企业所面临的竞争日趋激烈。在激烈的市场竞争环境下,成本竞争显得尤为重要。传统的成本预算管理已满足不了路桥施工企业的需求。传统成本预算方式本身有着很多的缺点,一方面它简单的把费用归集到各个部门,无法展现资源与成本的关系。另一方面传统预算方式只关注到成本预算的财务指标,很少关注非财务指标,无法为为管理层在做决策时提供完整与可靠的信息,所以传统成本预算无法适应路桥施工企业现代化的发展。因此,作业成本预算作为一种更加科学有效的成本预算方法应运而生,将成本预算深入到作业层面,追溯到路桥施工项目活动消耗资源上,弥补了传统成本预算方法的不足。本论文在综述国内外文献的基础上，阐述预算管理、作业成本法、成本预算管理以及施工项目成本预算管理的相关理论.在分析O公司项止成本预算管理现状以及隧道项目成本预算管理现状的基础上，，指出该公司在隧道项目成本预算管理中存在的问题，论证作业成本预算在隧道项目成本预算管理中实施的必要性。运用作业成本法对G公司隧道项目成本预算管理体系进行改进,并且以公司典型的隧道项目为例,分别对其运用作业成本预算及传统成本预算,比较两方法的结果,得出作业成本法的优越及传统成本预算方法的不足。同时对于隧道项目成本预算控制与考评也提出了相应的改进意见。提出隧道项目成本预算实施作业成本法的预期效果,为隧道项目作业成本法的实施提出保障措施。
[Abstract]:With the development of economics and technology in China, the competition faced by road and bridge construction enterprises is becoming more and more fierce. In the fierce market competition environment, cost competition is particularly important. The traditional cost budget management has been unable to meet the needs of road and bridge construction enterprises. Traditional cost budgeting itself has many shortcomings, on the one hand, it simply put costs into various departments, can not show the relationship between resources and costs. On the other hand, the traditional budget only pays attention to the financial indicators of the cost budget, and seldom pays attention to the non-financial indicators, and cannot provide complete and reliable information for management in making decisions. Therefore, the traditional cost budget can not adapt to the development of the modernization of road and bridge construction enterprises. Therefore, as a more scientific and effective method of cost budget, activity-based budget emerges as the times require. It goes deep into the activity level and traces back to the resource consumption of road and bridge construction project activities, which makes up for the deficiency of traditional cost budget method. On the basis of summarizing the domestic and foreign literatures, this paper expounds the related theories of budget management, activity-based costing, cost budget management and construction project cost budget management. On the basis of analyzing the present situation of O Company's item stop cost budget management and tunnel project cost budget management, this paper points out the problems existing in the tunnel project cost budget management of O Company. This paper demonstrates the necessity of the implementation of activity-based cost budget in the cost budget management of tunnel projects. Using activity-based costing method to improve the cost budget management system of tunnel project in G Company, and taking typical tunnel project of G Company as an example, using activity-based cost budget and traditional cost budget respectively to compare the results of the two methods. It is concluded that the activity-based costing method is superior and the traditional cost budget method is insufficient. At the same time, some suggestions are put forward for the cost budget control and evaluation of tunnel project. This paper puts forward the expected effect of the implementation of activity-based costing method for tunnel project cost budget, and puts forward the safeguard measures for the implementation of activity-based costing method for tunnel project.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

【参考文献】