作业成本法在建筑装饰业的应用研究
发布时间：2019-04-23 21:32
【摘要】： 随着社会经济的发展,我国的建筑装饰行业发展迅速,企业之间的竞争愈来愈激烈。并且在加入WTO的三年过渡期过后,中国建筑装饰市场逐渐对外打开,我国建筑装饰企业面临前所未有的机遇和挑战,投标报价在激烈的市场竞争中越来越低,使得原来就很狭小的利润空间一缩再缩。施工企业要想在激烈的竞争中生存和发展,就必须改变过去粗放的管理模式,从加强自身的施工项目成本管理入手,降低工程成本,以提高企业经济效益。 本文以作业成本法在建筑装饰企业的应用为研究对象,剖析建筑装饰企业成本管理的现状,通过对作业成本法理论的介绍,结合具体建筑装饰企业用作业成本法实施成本控制的实例分析,论述了在建筑装饰企业引入作业成本管理的成本控制思路,强调运用作业成本法对企业项目成本实施准确的核算,从而降低项目成本,改善企业的经济管理及提高企业的经济效益。
[Abstract]:With the development of social economy, the construction decoration industry of our country develops rapidly, and the competition between enterprises becomes more and more fierce. And after the three-year transition period of China's entry into WTO, China's architectural decoration market is gradually opening to the outside world, and China's architectural decoration enterprises are facing unprecedented opportunities and challenges. The bidding price is becoming lower and lower in the fierce market competition. So that the original very narrow profit space to shrink and shrink. If the construction enterprises want to survive and develop in the fierce competition, they must change the extensive management mode of the past, start with strengthening their own construction project cost management, reduce the project cost, in order to improve the economic benefit of the enterprise. Taking the application of activity-based costing in architectural decoration enterprises as the research object, this paper analyzes the present situation of cost management in architectural decoration enterprises, and introduces the theory of activity-based costing. Based on the analysis of the application of activity-based costing (ABC) in the cost control of building decoration enterprises, this paper discusses the cost control thinking of introducing activity-based cost management into architectural decoration enterprises. It is emphasized that the activity-based costing method should be used to calculate the project cost accurately, so as to reduce the project cost, improve the economic management of the enterprise and improve the economic benefit of the enterprise.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F406.72;F426.92
本文编号：2463815
[Abstract]:With the development of social economy, the construction decoration industry of our country develops rapidly, and the competition between enterprises becomes more and more fierce. And after the three-year transition period of China's entry into WTO, China's architectural decoration market is gradually opening to the outside world, and China's architectural decoration enterprises are facing unprecedented opportunities and challenges. The bidding price is becoming lower and lower in the fierce market competition. So that the original very narrow profit space to shrink and shrink. If the construction enterprises want to survive and develop in the fierce competition, they must change the extensive management mode of the past, start with strengthening their own construction project cost management, reduce the project cost, in order to improve the economic benefit of the enterprise. Taking the application of activity-based costing in architectural decoration enterprises as the research object, this paper analyzes the present situation of cost management in architectural decoration enterprises, and introduces the theory of activity-based costing. Based on the analysis of the application of activity-based costing (ABC) in the cost control of building decoration enterprises, this paper discusses the cost control thinking of introducing activity-based cost management into architectural decoration enterprises. It is emphasized that the activity-based costing method should be used to calculate the project cost accurately, so as to reduce the project cost, improve the economic management of the enterprise and improve the economic benefit of the enterprise.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F406.72;F426.92
【引证文献】
相关硕士学位论文 前2条
1 李明涛;作业成本法在建筑施工企业中的应用研究[D];吉林财经大学;2010年
2 胡超;资源消耗会计在建筑施工企业中的应用研究[D];南昌大学;2011年
，本文编号：2463815
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