基于作业成本法的建筑施工项目成本控制研究

发布时间：2018-03-22 03:26

本文选题：作业成本法　切入点：建筑施工项目　出处：《华中科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：建筑施工行业的资本、劳动密集度高，自动化程度较低且竞争激烈。在建筑施工项目中采用作业成本法能够解决传统成本法信息失真问题，有利于降低成本，优化项目管理流程，并提高生产效率。本文主要研究基于作业成本法下的建筑施工项目成本控制。内容分为四个部分。首先是绪论，对作业成本法的体系研究及其应用于建筑施工项目的进展进行了综述，提出了作业成本法应用于建筑施工项目的研究背景、研究意义和研究思路。然后，对作业成本法的基本理论和一般工作程序进行了介绍。并通过将作业成本法与传统成本法进行比较，得出作业成本法的成本信息更科学，对成本控制更有参考价值的总结。其次，对建筑施工项目的成本特性、成本构成及成本控制现状进行了描述。分析了在建筑施工项目中实施作业成本法的必要性、可行性和实施原则。最后是案例分析，为本文重点章节，探讨了作业成本法在建筑施工项目成本控制中的实际运用。本文以工程量清单为基础，分别进行了成本对象的定义、作业分析、成本动因分析以及计算结果的分析等。得出在建筑施工项目中实施作业成本法能够降低成本，优化项目管理流程，提高生产率的结论。同时也提出了现阶段在建筑施工项目中实施作业成本法需要注意的问题和尚待解决的问题。本文的宗旨在于把作业成本法的原理和方法应用于建筑施工项目的成本控制中，，探讨应用作业成本法对建筑施工项目进行成本控制的模式，得出作业成本法在建筑使用项目成本控制中的有效性。
[Abstract]:The capital of construction industry is labor-intensive, automation is low and competition is fierce. In construction project, activity-based costing can solve the problem of information distortion of traditional cost method, which is helpful to reduce the cost. Optimize project management process and improve production efficiency. This paper mainly studies the cost control of construction projects based on Activity-based costing. The content is divided into four parts. First, the introduction, the research on the system of ABC and the progress of its application in construction projects are summarized. This paper puts forward the research background, research significance and research ideas of the application of activity-based costing in construction projects. The basic theory and general working procedure of activity-based costing are introduced. By comparing activity-based costing with traditional costing, the cost information of activity-based costing is more scientific. Secondly, the paper describes the cost characteristics, cost composition and current situation of cost control of construction projects, and analyzes the necessity of carrying out activity-based costing in construction projects. The feasibility and implementation principle. Finally, it is the case analysis, as the key chapter of this paper, the practical application of activity-based costing in construction project cost control is discussed. Based on the bill of quantities, the definition of cost object is given in this paper. Activity analysis, cost driver analysis and analysis of calculation results. It is concluded that the implementation of activity-based costing in construction projects can reduce the cost and optimize the project management process. At the same time, the paper points out the problems that should be paid attention to in the implementation of activity-based costing in construction projects at the present stage and the problems to be solved. The purpose of this paper is to apply the principle and method of activity-based costing to the construction projects. In the cost control of construction projects, This paper discusses the mode of cost control of construction project by activity-based costing, and obtains the effectiveness of activity-based costing in cost control of construction use project.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU723.3;F275.3

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