作业成本法在电网工程项目中的应用研究
发布时间：2018-12-17 19:47
【摘要】：由于电网工程关系国计民生,建设单位对于工程质量及完工期限一般要求严格,对于工程成本控制的重视程度一般低于对质量和施工进度的管控。电力体制改革后,电力部门由国家机关部门转为国有企业,步入市场经济体制的电力工程建设单位逐渐开始重视电力工程的成本控制,寻求工程项目中的成本控制关键点,减少低价值输出作业,进而提高经济效益已经成为电网工程成本管控的重点。2014年5月最新下发的《“十二五”期间电网工程项目造价分析》也表明,无法找到项目成本控制薄弱环节已经成为电网工程成本核算体系的软肋。受价值链思想的启示,作者认为应对传统成本核算与控制方法进行改进,想办法将成本落实到具体的施工流程中,把各项资源的消耗对应到具体施工流程,寻找到准确的成本承担对象。本文将现普遍用于生产制造业的作业成本法应用到电网工程项目中。首先阐释作业成本法的基本理论,并探讨作业成本法与现行一般成本核算方法的区别,揭示现行传统成本分析方法中存在的成本衡量不及时等弊端;再结合电网工程特点对作业成本法用于电网工程项目成本核算的可行性进行分析。其后建立作业成本法在电网工程成本分析中的应用模型,并深入探讨相关核心内容,作业库、资源库、成本对象、成本动因的建立原则及方法。最后结合JSY220kV变电工程,运用作业成本法进行成本分析,找到成本控制关键环节——管线铺埋长度超标,综合单价高于预算。由此验证了在电网工程中应用作业成本法可以及时发现导致成本超支的具体施工环节,以利于项目成本监管,并起到完善现有电网工程项目成本核算体系的作用。
[Abstract]:Because the power network project is related to the national economy and the people's livelihood, the construction unit generally requires strict project quality and completion deadline, and the degree of attention to project cost control is generally lower than the control of quality and construction progress. After the reform of the electric power system, the electric power department has been transformed from the state department to the state-owned enterprise, and the electric power engineering construction unit that has stepped into the market economy system has gradually begun to attach importance to the cost control of the electric power project, and to seek the key points of the cost control in the engineering project. Reducing low-value output operations and thus increasing economic benefits have become the focus of cost control in power grid engineering. The latest issue of the "Twelfth Five-Year Plan" project cost analysis in May 2014 also shows that, Unable to find the weak link of project cost control has become the weakness of grid engineering cost accounting system. Inspired by the thought of value chain, the author thinks that the traditional cost accounting and control methods should be improved, the cost should be put into concrete construction process, and the consumption of resources should be corresponding to the concrete construction process. To find the exact cost bearing object. In this paper, Activity-Based costing (ABC), which is widely used in manufacturing industry, is applied to power grid project. First, it explains the basic theory of activity-based costing, discusses the difference between activity-based costing and current general cost accounting methods, and reveals the disadvantages of the traditional cost analysis methods, such as the cost measurement is not timely and so on. Combining with the characteristics of power grid engineering, the feasibility of using activity-based costing in power grid engineering project cost accounting is analyzed. Then the application model of activity-based costing in power grid engineering cost analysis is established, and the establishment principles and methods of related core contents, activity base, resource base, cost object and cost driver are discussed. Finally, combining with the JSY220kV substation project, the cost analysis is carried out by using the activity-based costing method. The key link of cost control is found that the buried length of the pipeline exceeds the standard, and the comprehensive unit price is higher than the budget. It is verified that the application of activity-based costing in power grid engineering can find out the concrete construction links that lead to cost overrun in time, so as to facilitate the supervision of project cost, and play the role of perfecting the existing system of cost accounting for power grid engineering projects.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61
本文编号：2384716
[Abstract]:Because the power network project is related to the national economy and the people's livelihood, the construction unit generally requires strict project quality and completion deadline, and the degree of attention to project cost control is generally lower than the control of quality and construction progress. After the reform of the electric power system, the electric power department has been transformed from the state department to the state-owned enterprise, and the electric power engineering construction unit that has stepped into the market economy system has gradually begun to attach importance to the cost control of the electric power project, and to seek the key points of the cost control in the engineering project. Reducing low-value output operations and thus increasing economic benefits have become the focus of cost control in power grid engineering. The latest issue of the "Twelfth Five-Year Plan" project cost analysis in May 2014 also shows that, Unable to find the weak link of project cost control has become the weakness of grid engineering cost accounting system. Inspired by the thought of value chain, the author thinks that the traditional cost accounting and control methods should be improved, the cost should be put into concrete construction process, and the consumption of resources should be corresponding to the concrete construction process. To find the exact cost bearing object. In this paper, Activity-Based costing (ABC), which is widely used in manufacturing industry, is applied to power grid project. First, it explains the basic theory of activity-based costing, discusses the difference between activity-based costing and current general cost accounting methods, and reveals the disadvantages of the traditional cost analysis methods, such as the cost measurement is not timely and so on. Combining with the characteristics of power grid engineering, the feasibility of using activity-based costing in power grid engineering project cost accounting is analyzed. Then the application model of activity-based costing in power grid engineering cost analysis is established, and the establishment principles and methods of related core contents, activity base, resource base, cost object and cost driver are discussed. Finally, combining with the JSY220kV substation project, the cost analysis is carried out by using the activity-based costing method. The key link of cost control is found that the buried length of the pipeline exceeds the standard, and the comprehensive unit price is higher than the budget. It is verified that the application of activity-based costing in power grid engineering can find out the concrete construction links that lead to cost overrun in time, so as to facilitate the supervision of project cost, and play the role of perfecting the existing system of cost accounting for power grid engineering projects.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61
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