基于作业成本法的建筑工程项目质量成本管理研究

发布时间：2018-07-10 15:44

本文选题：建筑工程项目 + 质量成本　；参考：《天津大学》2014年硕士论文

【摘要】：建筑工程项目在某种意义上是根据建设单位自身的需要“定做”建筑产品,它的实施往往受土地、资金、气候、突发事件、社会力量等因素的制约,使其具有很强的不确定性和流动性。与其他行业相比,其频繁的变更、地区性、复杂性等特点为建筑工程项目的质量成本核算和管理带来了新的难度和挑战。传统的建筑工程项目质量成本管理大多采用三级科目法。这种方法存在以下三大弊端:(1)受国情所限,其所依赖的“质量成本”管理部门很难形成有效的工作机制;(2)受工程建设项目特征的影响,质量成本的归集和分类繁杂、交叉,容易引起混乱;(3)核算结果不能及时地用来预防和制止“当批”建筑产品的质量损失,这使建筑工程项目质量成本管理的意义大打折扣。比较而言,作业成本法更适合于建筑工程项目,因为以作业为核心的管理能更好地与建筑工程项目的实施过程相结合。但是,目前还没有将作业成本法与建筑工程项目的质量成本管理很好地结合在一起。本文结合我国建筑工程项目的特点和具体国情,把作业成本法的理念引入建筑工程项目的质量成本管理中,以施工作业为载体,建立化整为零的管理部门;结合建筑工程自身施工的特点,以作业为核心对施工全过程的施工作业所涉及的质量成本进行划分和合并;以作业消耗资源为线索,进行质量成本的分配与核算,及时地对施工作业和管理部门进行质量成本考核。从而建立了基于作业成本法的更适合建筑工程项目的质量成本管理方法。结合舟山港航国际大厦工程质量成本管理案例对作业成本法在建筑工程项目领域的应用进行了分析。实践证明,基于作业成本法的质量成本管理方法确实比传统方法更适用于建筑工程项目。成本管理部门的工作变得简单,思路也更加清晰;作业的划分与合并大大减少了质量成本费用收集的工作量;基于资源消耗的质量成本分配与核算也能帮助管理者迅速地找出引起质量损失的关键作业,更方便地进行部门业绩考核。
[Abstract]:In a sense, the construction project is based on the construction unit's own needs, and its implementation is often restricted by the factors such as land, funds, climate, sudden events, social forces and other factors, so that it has a strong uncertainty and liquidity. Compared with other industries, its frequent changes, regional, complexity and other characteristics are characterized. It has brought new difficulties and challenges for the quality cost accounting and management of construction projects. The traditional construction project quality cost management mostly adopts the three level subject method. This method has the following three disadvantages: (1) it is limited by the national conditions, and the "quality cost" management department is difficult to form an effective working mechanism; (2) it is subject to work. The influence of the characteristics of the project construction project, the collection and classification of quality cost and the classification of complex and cross, easily cause confusion; (3) the results of accounting can not be used to prevent and stop the quality loss of the "batch" construction products in time, which makes the significance of the quality cost management of the construction project discounted. In comparison, the activity costing method is more suitable for the construction workers. The project, because the operation core management can be better combined with the implementation process of the construction project. However, there has not been a good combination of the activity-based costing and the quality cost management of the construction projects at present. This paper introduces the idea of Activity-Based Costing in the light of the special points and specific conditions of the construction projects in China. In the quality cost management of the construction project, the management department that takes the construction work as the carrier, sets up the management department which is divided into zero, and combines the characteristics of the construction project itself and takes the operation as the core to divide and merge the quality cost involved in the construction operation of the whole construction process. The quality cost assessment of the construction work and the management department is carried out in time. Thus the quality cost management method which is more suitable for the construction project based on the activity based costing is established. The application of the activity-based costing in the field of construction project is divided into the case of the quality cost management of Zhoushan port and navigation International Building. It is proved that the quality cost management method based on activity based costing is more applicable to the construction project than the traditional method. The work of the cost management department is simpler and more clear; the division and merger of the operation greatly reduce the work quantity of the quality cost collection; and the quality cost allocation based on the resource consumption and the cost allocation. Accounting can also help managers quickly identify key operations that cause quality loss and facilitate performance evaluation of departments.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU712.3;TU723.3

【相似文献】