基于作业成本法的SX建设集团成本控制优化研究
发布时间：2018-08-24 10:49
【摘要】：随着近年来我国经济环境上不断发生巨大变化,科技上不断涌现创新成果,企业的管理观念和制度方法也在不断地进行调整与改善,而这种调整和改变在建筑工程企业的进展尤为缓慢。目前我国的大多数建筑工程企业仍沿用传统的成本核算方法,将工程项目作为单位来进行核算,并且大多数企业自身并未确定合适的成本控制方法,建立完善的成本控制体系,因此企业的成本控制收效甚微。同时,我国建筑工程企业成本的构成也在不断变化,随着工程项目的机械化程度不断提高,施工工艺的复杂程度不断增强,也随之带来了间接费用的增加。如果不对这些间接费用进行合理分配和控制,那么企业在内部资源的优化整合和未来的经营决策方面都会出现一系列问题,从而导致企业无法在激烈的市场竞争中持续发展下去。对于SX建设集团这样的建筑工程企业来说,间接费用比重过大而且分配不合理是其成本控制上目前存在的主要问题,而通过对作业成本法的理论在实践中应用的案例研究后发现,作业成本法这种新型的成本核算方式应用到企业的成本控制模式中后,有助于提高企业成本核算的准确性,避免成本信息的失真;有助于对工程项目中非增值作业进行控制,避免工序上的重复;有助于优化企业内部资源的利用,避免资源的浪费。因此本文从可行性分析到具体的案例实践对作业成本法在SX建设集团的应用做了详细的介绍,同时在案例中与传统成本法进行了对比分析,更好的展现了作业成本法的优势所在,并根据SX建设集团成本控制存在的问题提出了具有针对性的优化对策,以期达到加强企业成本控制,增强企业综合实力,在市场竞争中占据有利地位等目标。
[Abstract]:In recent years, great changes have taken place in our country's economic environment, and innovative achievements have been constantly emerging in science and technology, and the management concepts and institutional methods of enterprises are constantly being adjusted and improved. But this kind of adjustment and the change in the construction engineering enterprise's progress is particularly slow. At present, most of our country's construction engineering enterprises still use the traditional cost accounting method, take the project as the unit to carry on the accounting, and most of the enterprises themselves have not determined the appropriate cost control method, establish the perfect cost control system. Therefore, the cost control of enterprises has little effect. At the same time, the cost composition of construction engineering enterprises in our country is also changing constantly. With the increasing degree of mechanization of engineering projects and the increasing complexity of construction technology, it also brings about the increase of indirect costs. If these overhead costs are not reasonably allocated and controlled, a series of problems will arise in the optimization and integration of internal resources and future business decisions. As a result, enterprises can not continue to develop in the fierce market competition. For construction engineering enterprises such as SX Construction Group, the major problems in cost control are that the proportion of overhead charges is too large and the distribution is not reasonable. Through the case study on the application of activity-based costing theory in practice, it is found that Activity-Based costing, a new cost accounting method, can help to improve the accuracy of cost accounting. It can avoid the distortion of cost information, help to control the non-value-added activities of engineering projects, avoid duplication of working procedures, optimize the utilization of internal resources and avoid the waste of resources. Therefore, this paper introduces the application of activity-based costing in SX construction group in detail from feasibility analysis to specific case practice, and makes a comparative analysis with traditional cost method in the case at the same time. It shows the advantage of activity-based costing better, and according to the problems existing in cost control of SX construction group, it puts forward some targeted optimization countermeasures, in order to strengthen the cost control of enterprises and enhance the comprehensive strength of enterprises. In the market competition occupies the advantageous position and so on goal.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7
，
本文编号：2200581
[Abstract]:In recent years, great changes have taken place in our country's economic environment, and innovative achievements have been constantly emerging in science and technology, and the management concepts and institutional methods of enterprises are constantly being adjusted and improved. But this kind of adjustment and the change in the construction engineering enterprise's progress is particularly slow. At present, most of our country's construction engineering enterprises still use the traditional cost accounting method, take the project as the unit to carry on the accounting, and most of the enterprises themselves have not determined the appropriate cost control method, establish the perfect cost control system. Therefore, the cost control of enterprises has little effect. At the same time, the cost composition of construction engineering enterprises in our country is also changing constantly. With the increasing degree of mechanization of engineering projects and the increasing complexity of construction technology, it also brings about the increase of indirect costs. If these overhead costs are not reasonably allocated and controlled, a series of problems will arise in the optimization and integration of internal resources and future business decisions. As a result, enterprises can not continue to develop in the fierce market competition. For construction engineering enterprises such as SX Construction Group, the major problems in cost control are that the proportion of overhead charges is too large and the distribution is not reasonable. Through the case study on the application of activity-based costing theory in practice, it is found that Activity-Based costing, a new cost accounting method, can help to improve the accuracy of cost accounting. It can avoid the distortion of cost information, help to control the non-value-added activities of engineering projects, avoid duplication of working procedures, optimize the utilization of internal resources and avoid the waste of resources. Therefore, this paper introduces the application of activity-based costing in SX construction group in detail from feasibility analysis to specific case practice, and makes a comparative analysis with traditional cost method in the case at the same time. It shows the advantage of activity-based costing better, and according to the problems existing in cost control of SX construction group, it puts forward some targeted optimization countermeasures, in order to strengthen the cost control of enterprises and enhance the comprehensive strength of enterprises. In the market competition occupies the advantageous position and so on goal.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7
，
本文编号：2200581
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