估时作业成本法在施工企业的应用研究

发布时间：2018-01-15 23:23

本文关键词：估时作业成本法在施工企业的应用研究　出处：《石家庄铁道大学》2013年硕士论文　论文类型：学位论文

【摘要】：施工企业是国民经济的重要支柱产业,对我国经济的发展有着举足轻重的作用。随着工程招投标制度和工程量清单报价模式在施工行业的普遍应用,施工企业间竞争越来越激烈,投标价格的高低直接影响着企业中标的机率,低价中标现象经常出现,使得企业之间获得利润的空间越来越小。目前,我国大部分的施工企业仍在使用传统的实际成本计算和管理方法,尽管这种方法符合企业会计准则和会计制度,能与大多数财务软件相融合,但是随着生产环境的变化,新型管理模式的出现,间接费用的比重不断加大,在其基础下生成的成本信息对于企业的决策而言已失去了相关性和可靠性,无法满足需求。作业成本法看上去解决了间接费用分配不均的问题,可以为企业管理者提供准确和详细的成本信息,便于企业进行成本分析和成本控制。但是由于其存在着计算过程繁杂、成本动因确认困难、模型不易更新等不足,使其没有被广泛的应用和推广。估时作业成本法却可以很好地弥补作业成本法的这些不足,能更好地反映施工企业复杂的营运流程,帮助企业掌握生产能力特别是闲置生产能力的状况,提升企业资源的利用效率和效益。本论文介绍了估时作业成本法的基本理论和计算过程,分析论证了施工企业引入估时作业成本法的必要性和可行性,并具体阐述了施工企业应用估时作业成本法的流程步骤。并在此基础上以桥梁工程为案例,以工程量清单为基础,通过对两种作业成本法计算结果和工程量清单的对比分析,揭示了其产能利用情况和资源消耗情况,为施工企业建立、完善自己的内部定额,优化改进业务流程,进行下一步投标报价和成本控制提供了依据。
[Abstract]:Construction enterprise is an important pillar industry of national economy, which plays an important role in the development of Chinese economy. The competition between construction enterprises is becoming more and more intense, the bidding price directly affects the probability of winning the bid, the phenomenon of winning the bid at low price often appears, which makes the space for profit between enterprises become smaller and smaller. Most construction enterprises in China still use the traditional method of actual cost calculation and management, although this method conforms to the accounting standards and accounting system of enterprises, and can be integrated with most financial software. However, with the change of production environment, the emergence of a new management model, the proportion of overhead costs is increasing, the cost information generated on its basis has lost its relevance and reliability for the decision-making of enterprises. Unable to meet the demand. Activity-Based costing (ABC) seems to solve the problem of uneven distribution of indirect costs, which can provide accurate and detailed cost information for enterprise managers. It is convenient for enterprises to carry out cost analysis and cost control, but due to the complexity of the calculation process, the cost driver identification is difficult, the model is not easy to update and so on. So that it has not been widely used and popularized. Activity-Based costing (ABC) can make up for these shortcomings of Activity-Based costing (ABC), and can better reflect the complex operation process of construction enterprises. Help enterprises to grasp the status of production capacity, especially idle production capacity, and improve the efficiency and efficiency of enterprise resources. This paper introduces the basic theory and calculation process of activity-based costing, and analyzes and demonstrates the necessity and feasibility of introducing activity-based costing in construction enterprises. The process steps of applying activity-based costing method in construction enterprises are expounded in detail. Based on the case of bridge engineering and the bill of quantities of construction enterprises, the paper discusses the application of Activity-Based costing (ABC) in construction enterprises. Through the comparison and analysis of the results of the two activity-based costing methods and the bill of quantities, the paper reveals the situation of productivity utilization and resource consumption, and establishes and perfects its own internal quota for construction enterprises. Optimization and improvement of business process, bidding and cost control for the next step to provide the basis.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.92

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