作业成本法在公路施工企业中的应用研究

发布时间：2018-06-07 03:23

本文选题：作业成本法 + 公路施工企业　；参考：《大连理工大学》2012年硕士论文

【摘要】：降低成本是企业发展的内在要求,施工企业项目成本管理是否先进有效,是施工企业制胜的筹码。施工企业必须以成本管理为重点,从战略的高度认识成本控制,通过成本管理技术创新,实现资源的优化配置,尽最大可能挖掘企业成本潜力,才能将成本控制转化为竞争优势,实现企业经济效益的最大化。目前,我国公路建设进入了新阶段的快速发展时代,公路施工企业面临着的机遇与挑战并存。一方面,我国提出发展西部公路和农村公路等方针政策,基础建设加大投入,我国公路建设进入大发展时期。另一方面,由于市场机制尚不完善,公路施工企业盈利空间变小,经济效益整体呈下坡之势。面对机遇与挑战,施工企业要想取得竞争优势,必须要改变传统观念,把握机遇,加强内部管理。作业成本法是一种先进的成本管理方法,能够弥补传统成本核算方法的缺陷。我国从上世纪90年代对这种方法开展了研究,目前在实践应用方面仍处于探索阶段。鉴于国内将作业成本法应用于施工项目成本管理的相关理论研究和实践应用都还处于初期阶段,本文采用理论研究和实例分析相结合方法,对施工企业应用作业成本法进行研究。论文概括总结了作业成本法的产生背景以及国内外研究现状,详细阐述作业成本管理基本理论,对作业成本法的核算原理进行了分析,并就其优点与传统成本核算方法进行了对比分析。论文以公路施工项目成本管理为研究对象,对公路施工企业应用作业成本进行研究。论文分析了我国公路施工企业项目成本核算的现状以及应用作业成本法进行管理的必要性和可行性,对公路施工企业基于作业成本法的项目成本核算体系进行优化设计,并以某一工程项目为例进行应用实例分析,针对GN项目核算现状及存在的问题,具体讨论在公路施工企业中如何应用作业成本法进行核算,建立作业成本核算模型并以某一工程段数据为例进行实证分析,探讨如何利用作业成本法提供的信息进行决策,以期对公路施工企业如何提高经济效益具有一定的借鉴指导意义。
[Abstract]:Reducing the cost is the inherent requirement of the enterprise development. Whether the project cost management of the construction enterprise is advanced and effective is the bargaining chip of the construction enterprise. Construction enterprises must focus on cost management, understand cost control from a strategic perspective, realize optimal allocation of resources through technological innovation of cost management, and tap the cost potential of enterprises as far as possible. Only then can the cost control be transformed into the competitive advantage and the economic benefit of the enterprise be maximized. At present, highway construction in China has entered a new stage of rapid development, highway construction enterprises are facing both opportunities and challenges. On the one hand, our country puts forward the policy of developing western highway and rural highway, increases the input of infrastructure construction, and enters the period of great development of highway construction in our country. On the other hand, because the market mechanism is not perfect, the profit space of highway construction enterprises becomes smaller, and the economic benefit is downhill as a whole. In the face of opportunities and challenges, construction enterprises must change traditional concepts, grasp opportunities and strengthen internal management if they want to gain competitive advantages. Activity-Based costing (ABC) is an advanced method of cost management, which can make up the defects of traditional costing methods. This method has been studied in our country since 1990's, and it is still in the stage of exploration in practice and application. In view of the fact that the theoretical research and practical application of activity-based costing in construction project cost management are still in the initial stage, this paper adopts the method of combining theoretical research with case analysis. This paper studies the application of activity-based costing in construction enterprises. This paper summarizes the background of activity-based costing and the current research situation at home and abroad, expounds the basic theory of ABC in detail, and analyzes the accounting principle of ABM. The advantages of the method are compared with the traditional cost accounting method. In this paper, the cost management of highway construction project is taken as the research object, and the application activity cost of highway construction enterprise is studied. This paper analyzes the present situation of project cost accounting in highway construction enterprises in China and the necessity and feasibility of applying activity-based costing method to manage the project cost accounting system of highway construction enterprises, and optimizes the design of project cost accounting system based on activity-based costing method for highway construction enterprises. Taking an engineering project as an example, this paper analyzes the current situation and existing problems of GN project accounting, and discusses how to apply activity-based costing method in highway construction enterprises. In this paper, an activity-based costing model is established and an empirical analysis is made on the data of a certain project segment, and how to use the information provided by activity-based costing to make decision is discussed. In order to highway construction enterprises how to improve economic efficiency has a certain reference significance.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F542.6

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