建筑工程项目质量成本的核算与控制

发布时间：2018-04-09 12:13

本文选题：工程项目　切入点：质量成本　出处：《安徽工业大学》2014年硕士论文

【摘要】：近年来,质量成本管理越来越受到业界和学界的广泛重视。在我国建筑企业工程项目的质量成本管理起步较晚,目前采用会计记账的方法核算,属于管理会计范畴,但是会计记账只能将质量显性成本核算出来,没有考虑到隐性成本,而工程项目中的隐性成本的数额是非常大的。D.M.伦德瓦尔提出了水面冰山的说法,指出显性成本就像露出水面的冰山,而隐性成本则是隐藏在水面以下的部分,可以想象隐性成本是不容忽略的。田口质量损失函数给出了质量损失的二次函数模型,但是这一函数模型是否适用于所有的质量损失的估算是十分值得探讨的。论文主要研究建筑施工企业工程项目质量成本的核算与控制,从两个方面出发,首先通过可以实际操作的显性质量成本核算对质量成本进行控制,第二通过对隐性质量成本的估算和优化降低潜在的质量成本。论文在系统的梳理了国内外研究现状,以及国内外关于质量成本的相关概念和原理后,就我国建筑行业质量成本管理的现状,从质量成本的显性和隐性两个方面分析了其不足之处,采用层次分析法对显性质量成本进行了动态的过程控制。在此基础上,重点就隐性质量成本的核算与控制进行了深入的分析,并通过对田口质量损失函数的修正和改进对隐性质量成本进行了核算和控制。
[Abstract]:In recent years, quality cost management has been paid more and more attention by the industry and academic circles.The quality cost management of construction projects in our country started relatively late. At present, accounting method is used in accounting, which belongs to the category of management accounting, but accounting accounts can only calculate the quality explicit cost without taking into account the hidden cost.The amount of hidden cost in the project is very large.Lundval put forward the view of icebergs on the surface of the water, pointing out that the explicit cost is like an iceberg on the surface of the water, while the hidden cost is hidden below the surface of the water, so it can be imagined that the hidden cost cannot be ignored.The Taguchi mass loss function gives a quadratic function model of mass loss, but whether this function model is suitable for all the mass loss estimates is worth discussing.This paper mainly studies the accounting and control of project quality cost in construction enterprises. From two aspects, the quality cost is controlled by explicit quality cost accounting which can be operated in practice.The second is to reduce the potential quality cost by estimating and optimizing the hidden quality cost.After systematically combing the research status at home and abroad, as well as the related concepts and principles of quality cost at home and abroad, the paper discusses the current situation of quality cost management in the construction industry of our country.The deficiency of quality cost is analyzed from two aspects of dominance and recessive, and dynamic process control of dominant quality cost is carried out by analytic hierarchy process (AHP).On this basis, the recessive quality cost accounting and control are deeply analyzed, and the recessive quality cost is calculated and controlled by modifying and improving the Taguchi quality loss function.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723.3

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