基于作业成本管理的A建筑公司施工项目成本管理应用研究

发布时间：2018-04-11 22:15

本文选题：建筑施工企业 + 作业成本模式　；参考：《重庆交通大学》2014年硕士论文

【摘要】：目前,A建筑公司的工程项目成本管理仍然采用生产现场管理的传统成本管理模式。近年来,虽然建筑业在不断发展,但行业经济效益低、产值利润率低的现状未得到根本改变。传统成本管理模式主要存在以下问题:作业成本责任难于落实、作业绩效难于评价、激励与约束机制难于建立等,从已有文献和其它企业的经验来看,作业成本管理能有效解决上述难题。本文从A建筑公司面临的成本管理问题实际出发,运用作业成本管理思想,开展了A建筑公司工程项目成本管理应用研究,以“作业观”的视角分析施工项目管理的现状,找出了该建筑施工企业在传统成本管理中存在问题的根源;并针对建筑施工企业工程项目成本管理的实际需要,提出了解决问题的方案。通过作业成本法在A建筑公司的运用实践,能有效改善经营管理,优化成本控制,实现以下目标:①能拓展成本核算的范围。作业成本法把作业、作业中心、顾客和市场纳入了成本核算的范围,形成了以作业核心的成本核算体系,不仅核算产品成本,而且核算作业成本和动因成本。②能提供相对准备的成本信息使企业产品成本计算更正确,定价策略更灵活,并能帮助企业有针对性改进战略决策。作业成本信息有助于定价、资源分配、优化产品组合和对竞争对手的“价格一产量决策”做出适当反应。③作业成本法业绩评价清晰地反映了作业、资源在增加顾客价值中所起的作用,明确与落实各部门的岗位责任,揭露存在的问题,改善业绩评价体系。
[Abstract]:At present, the traditional cost management mode of production site management is still adopted in the project cost management of construction company.In recent years, although the construction industry is developing continuously, the present situation of low economic benefit and low profit margin of the industry has not been fundamentally changed.The traditional cost management mode mainly has the following problems: Activity-based cost responsibility is difficult to implement, activity performance is difficult to evaluate, incentive and restraint mechanism is difficult to establish, and so on.Activity-based cost management can effectively solve the above problems.Based on the practice of the cost management problem faced by A construction company, using the idea of activity-based cost management, this paper carries out the applied research of project cost management in A construction company, and analyzes the present situation of construction project management from the perspective of "activity view".This paper finds out the root causes of the problems in the traditional cost management of the construction enterprise, and puts forward the solutions to the problems in view of the actual needs of the project cost management in the construction enterprises.Through the practice of Activity-based costing in A Construction Company, it can effectively improve management, optimize cost control, and achieve the following goal: 1 can expand the scope of cost accounting.Activity-Based costing (ABC) brings activity, activity center, customer and market into the scope of cost accounting, and forms a cost accounting system based on activity-based core, which not only calculates the cost of products,Moreover, accounting activity cost and motivation cost. 2 can provide the cost information of relative preparation to make the product cost calculation more correct, the pricing strategy more flexible, and help the enterprise to improve the strategic decision.Activity-based cost information contributes to pricing, resource allocation, product mix optimization and appropriate response to competitors'"price-output decision" .3. Activity-based costing performance evaluation clearly reflects activity.The role of resources in increasing customer value, clarifying and implementing the post responsibility of various departments, exposing the existing problems, and improving the performance evaluation system.
【学位授予单位】：重庆交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7

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