建筑工程施工成本核算与工料定额研究

发布时间：2018-04-30 04:06

本文选题：人工费 + 材料费　；参考：《东南大学》2015年硕士论文

【摘要】：随着市场经济的发展,劳务分包、周转材料租赁、机械租赁不断发展壮大,导致实际的人工、材料、机械是通过企业自有和社会租赁实现的,采用传统的成本核算制度已经越来越无法满足新形势下的企业成本核算需求,而这种新形势下的成本核算鲜有研究,同时,随着工程造价管理体制的深化改革,企业自主定价、以个别成本报价、由市场形成工程价格的机制需要逐步被建立。而清单计价是基于市场价格和施工单位工料定额来实现的,但目前施工单位很少建立起自己的工料定额,极大的限制了施工单位的发展与壮大。本文运用了文献研究、对比分析、案例分析、访谈等方法,对目前施工单位新形势下的人工费、材料费、机械费的成本核算和计价方法进行了全面的分析,指出其不一致性,并提出如何实现历史数据与计价口径一致的方法。基于口径一致性积累了历史成本数据,并用于构建工料定额。首先,简要介绍了传统成本核算制度及其局限性,在此基础上重点分析了劳务分包、周转材料租赁、机械租赁等新形势下的成本核算。其次,对人工费、材料费、机械费的成本核算和计价方法进行了全面的分析,指出其不一致性,并给出了如何实现口径一致性的方法。最后,基于口径一致性,提出如何实现历史成本数据的积累渠道,并通过累积历史成本数据,构建了施工单位的工料定额。
[Abstract]:With the development of the market economy, labor subcontracting, turnover material leasing, and mechanical leasing are growing and growing, which leads to actual labor, material and machinery is realized through enterprise own and social lease. The traditional cost accounting system has become more and more unable to meet the needs of the enterprise cost accounting under the new situation, and this new situation is formed. At the same time, with the deepening reform of the management system of the project cost management, the enterprise has to set up the pricing mechanism independently and quotes a few costs, and the mechanism of forming the project price by the market needs to be set up gradually. The list valuation is based on the market price and the construction unit's quota, but the construction units are rarely set up their own work at present. The material quota has greatly limited the development and expansion of the construction units. This paper uses literature research, comparative analysis, case analysis, interview and other methods to make a comprehensive analysis on the cost accounting and pricing methods of the construction units under the new situation of the construction unit, the material cost and the cost of Mechanical fees, points out the inconsistency, and puts forward how to realize the history. The data is consistent with the valuation calibre. Based on the consistency of the calibre, the historical cost data is accumulated and used to construct the industrial material quota. First, the traditional cost accounting system and its limitations are briefly introduced. On this basis, the cost accounting under the new situation such as labor subcontracting, turnover material leasing, mechanical lease and so on is analyzed. Secondly, on the artificial cost accounting. A comprehensive analysis of cost accounting and pricing method for cost, material cost and mechanical cost is made, and the inconsistency is pointed out, and the method of how to realize the consistency of the caliber is given. Finally, based on the uniformity of the caliber, the accumulation channel of how to realize the historical cost data is put forward, and the construction unit's material determination is constructed by accumulating the historical cost data. Amount.

【学位授予单位】：东南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TU723.3

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