建筑施工企业供应链隐性成本显性化研究

发布时间：2019-06-09 16:19

【摘要】：项目成本控制作为建筑施工企业争夺市场的主要手段，是企业亟需解决的重点问题，然而现有的成本控制多从管理方法和建造过程两个方面进行，使得管理者对占据项目成本高达70%的供应链成本认识不足，特别是对供应链隐性成本的量化分析缺乏深入全面的思考，导致其他方面成本控制所取得的效益被供应链隐性成本吞噬。因此，分析供应链隐性成本构成并对其进行显性化研究，已成为学术界和企业界共同致力于解决的热点问题。论文针对建筑施工企业作业内容复杂的特点，通过对实际建造过程中隐性成本产生原因和特点的深入分析，，重新界定了隐性成本的概念。借鉴现有供应链成本形成机理，运用界面集成法全面系统地分析出了建筑施工企业供应链成本结构，并依据主要影响因素，构建出了供应链隐性成本构成体系。结合供应链隐性成本的分配领域及其特点，采用工程经济学对资金占用成本进行量化；应用作业成本法分析缺货动因，达到核算缺货成本的目的；运用会计成本法对冗余库存带来的费用损失进行核算。通过实际案例进行验证，结果表明所建立的显性化模型具有较强的可操作性和合理性。研究结果表明，建立建筑施工企业供应链隐性成本构成体系及显性化模型，不仅有利于企业管理者充分认识供应链隐性成本的具体表现形式及其对企业效益的影响程度，同时有利于采取合理的控制策略，达到节约成本、提高效益的目的。该研究成果不仅丰富了工程项目隐性成本的研究内容，而且具有一定的实际应用价值。
[Abstract]:Project cost control, as the main means for construction enterprises to compete for the market, is the key problem that enterprises need to solve urgently. However, the existing cost control is mostly carried out from two aspects: management method and construction process. So that managers do not have enough understanding of the supply chain cost, which accounts for up to 70% of the project cost, especially the quantitative analysis of the hidden cost of the supply chain is lack of in-depth and comprehensive thinking. As a result, the benefits of other aspects of cost control are swallowed up by the hidden cost of the supply chain. Therefore, the analysis of the hidden cost composition of supply chain and the explicit research on it has become a hot issue that both academia and business circles are committed to solving. In view of the complex operation content of construction enterprises, this paper redefines the concept of hidden cost through the in-depth analysis of the causes and characteristics of hidden cost in the actual construction process. Based on the existing supply chain cost formation mechanism, the supply chain cost structure of construction enterprises is analyzed comprehensively and systematically by using the interface integration method, and the hidden cost composition system of supply chain is constructed according to the main influencing factors. Combined with the distribution field and characteristics of hidden cost in supply chain, engineering economics is used to quantify the cost of capital occupation, and activity-based costing (ABC) is used to analyze the motivation of out-of-stock cost in order to achieve the purpose of accounting for out-of-stock cost. The cost loss caused by redundant inventory is calculated by accounting cost method. The results show that the explicit model has strong maneuverability and rationality. The results show that the establishment of hidden cost composition system and explicit model of supply chain in construction enterprises is not only helpful for enterprise managers to fully understand the specific forms of hidden cost in supply chain and the degree of influence on the benefit of enterprises. At the same time, it is beneficial to adopt reasonable control strategy to save cost and improve efficiency. The research results not only enrich the research content of hidden cost of engineering project, but also have certain practical application value.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.92

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