园林工程成本控制与作业成本法的应用效果探究

发布时间：2018-04-13 18:39

本文选题：园林绿化 + 工程　；参考：《西北农林科技大学》2017年硕士论文

【摘要】：本文主要分析目前园林工程成本控制存在的问题及其原因,综述园林工程中的基本理论和方法,重点应用作业成本法,然后结合文锦新城的案例,天朗御湖绿化工程案例,景观天下绿化工程案例进行分析探讨了作业成本法在绿化工程应用及效果,对出现的问题进行了讨论,总结提出了以下结果:1.作业成本控制法明确了园林绿化工程过程中消耗的每道作业的具体成本及每道作业在总成本中的比例,为企业提供了明确的成本信息,便于企业决策。文锦新城项目栽植乔木需要消耗的运输、挖坑、栽植、浇灌作业成本高于灌木栽植所需成本分别为3.57%:0.85%:4.81%:11.57%,为后期施工控制提供依据。2.作业成本控制法明确了产品消耗的无效成本及增效成本。文锦新城项目通过分析在同等景观效果情况下栽植乔木单株费用为2472.5元,栽植灌木费用为1555.75元,核算表明栽植乔木的效益远低于栽植灌木的效益。3.作业成本控制法中根据成本动因,准确分配了间接成本,如人力资源成本及管理成本,便于成本控制。景观天下项目通过实施作业成本法栽植灌木每株843.1元,乔木每株1050元,灌木乔木的比值为6.2:3.8,绿植部分总成本为345万元,工程结算390万,利润率13.04%,相比文锦新城中采用传统的成本控制法,此案例的利润率提高了6.92%。4.作业成本控制法明显提高了企业利润率,通过实施作业成本控制法,御湖三期的利润率相比文锦新城的7.43%,提高到了16.83%,比传统成本控制法提高了一倍多。结果表明园林工程中采用作业成本控制法能为企业提供更加准确的成本信息,明确了无效成本和增效成本,为成本控制提供了可靠的依据,便于企业决策,显著提高了企业的利润率,增强了市场竞争力。
[Abstract]:This paper mainly analyzes the problems existing in the cost control of garden engineering and its causes, summarizes the basic theories and methods of landscape engineering, emphasizes the application of activity-based costing, and then combines the case of Wenjin New City and the case of Tianlang Yuhu Greening Project.This paper analyzes and discusses the application and effect of Activity-Based costing in the greening project of landscape world, discusses the existing problems, and puts forward the following results: 1: 1.Activity-Based cost Control (ABC) method determines the specific cost of each activity consumed in the process of landscape engineering and the proportion of each activity in the total cost, which provides a clear cost information for the enterprise and facilitates the decision-making of the enterprise.The cost of transportation, digging, planting and watering for planting trees in Wenjin New Town Project is higher than that for shrub planting. The cost of planting trees is 3.57: 0.85: 4.81: 11.57, which provides the basis for later construction control.Activity-Based cost Control (ABC) defines the invalid cost and efficiency cost of product consumption.The cost of planting Arbor and shrubs is 2472.5 yuan and 1555.75 yuan respectively by analyzing the same landscape effect in Wenjin New Town Project. The results show that the benefit of planting trees is much lower than that of shrub planting.In Activity-Based cost Control (ABC), indirect cost, such as human resource cost and management cost, is accurately allocated according to cost driver, which is convenient for cost control.The landscape project planted shrubs 843.1 yuan per plant, trees 1050 yuan per tree, the ratio of shrub trees to trees was 6.22: 3.8, the total cost of green planting was 3.45 million yuan, and the settlement of the project was 3.9 million yuan.The profit margin of this case increased by 6. 922. 4 compared with the traditional cost control method in Wenjin New Town.Activity-Based cost Control (ABC) method has obviously improved the profit rate of enterprises. By implementing Activity-Based cost Control method, the profit rate of the third phase of Yuhu is increased to 16.83% compared with 7.43 of Wenjin New City, which is more than twice as high as that of the traditional cost control method.The results show that Activity-Based cost Control (ABC) method can provide more accurate cost information for enterprises, clarify invalid cost and efficiency cost, provide reliable basis for cost control and facilitate enterprise decision-making.Improved the profit margin of the enterprise significantly, enhanced the market competition ability.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TU986.3;TU723.3

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