本文選題：建筑施工企業(yè) + 作業(yè)成本法��； 參考：《北京交通大學》2017年碩士論文

【摘要】：當前,由于國民經濟的調整,我國經濟進入新常態(tài),資本市場和虛擬經濟活躍而實體經濟資金短缺,導致固定資產投資規(guī)模不斷縮減,施工任務急驟大幅度減少。隨著建筑市場競爭的日益加劇、先進施工制造技術的不斷發(fā)展和廣泛應用使企業(yè)的生產方式發(fā)生了變化,帶來了直接人工費相對減少,同時間接費呈多樣化并相對增加的態(tài)勢,這給傳統(tǒng)成本核算和成本管理方法帶來了挑戰(zhàn)。作業(yè)成本法的產生和發(fā)展正好能夠契合這一形式變化,它開辟了成本核算與成本管理的新境界。作業(yè)成本法對成本的分配和組成進行了更加科學合理的劃分,一方面使得成本核算更加精確,另一方面對成本控制也有積極的促進作用。本文以作業(yè)成本核算的相關理論為基礎,以JG工程公司做為研究對象,從調查的結果顯示,該公司目前工程項目成本管理模式仍然采用生產現場管理的傳統(tǒng)成本管理模式。同時結合我國實施作業(yè)成本法的優(yōu)點和局限性,提出了在當前市場環(huán)境下,我國建筑施工企業(yè)實施作業(yè)成本法的必要性和可行性。本文首先適當的闡述了作業(yè)成本法的相關概念和基本原理,再通過與傳統(tǒng)成本法之間進行比較,分析兩種方法之間的異同點。關于作業(yè)成本法在建筑施工企業(yè)中的具體應用,本文以JG公司S綜合樓精裝修施工項目為例,第一步首先對該項目的施工任務進行了結構分解,認定作業(yè)和成本動因,建立各個作業(yè)中心。第二步就是結合作業(yè)成本法的相關理論對其進行成本核算,并得出結果,并與傳統(tǒng)成本法核算下的成本信息進行了比對,以探究精裝修工程項目中各工序作業(yè)的精確成本。第三步對通過對該工程中作業(yè)成本法的實際運用進行動態(tài)監(jiān)測,找到作業(yè)成本法在建筑施工項目過程中出現的問題和遇到的難點。第四步,針對應用中存在的問題提出具有針對性和可操作性的對策,對公司日后在承接項目時全面應用作業(yè)成本法進行精準的定價決策和項目施工過程中的成本控制提供一定的實踐指導和經驗教訓。最后期望能夠借助此研究,一方面可以有助于了解非生產性支出成本化的重要性,并通過作業(yè)成本法來處理非生產性支出進行初步的探索;另一方面,通過作業(yè)成本法在建筑施工行業(yè)應用的初步探索和研究為我國建筑施工企業(yè)從根本上降低成本提高效益,提升成本管理水平貢獻力量,同時也為作業(yè)成本法在建筑施工企業(yè)中的應用和推廣提供一個可參考的范例。
[Abstract]:At present, due to the adjustment of national economy, China's economy has entered a new normal, the capital market and virtual economy are active and the real economy is short of funds, which results in the scale of fixed assets investment being reduced continuously and the construction task being reduced rapidly and substantially. With the increasing competition in the construction market, the continuous development and extensive application of advanced construction manufacturing technology have changed the mode of production of enterprises, resulting in the relative reduction of direct labor costs, and the trend of diversification and relative increase of overhead costs. This brings challenges to the traditional cost accounting and cost management methods. The emergence and development of Activity-Based costing (ABC) can fit in with this kind of change, which opens up a new realm of cost accounting and cost management. Activity-Based costing (ABC) divides the distribution and composition of cost more scientifically and reasonably. On the one hand, it makes cost accounting more accurate, on the other hand, it has a positive effect on cost control. Based on the theory of Activity-Based costing (ABC) and JG Engineering Company (JG), the research results show that the current project cost management model of the company still adopts the traditional cost management mode of production site management. Combined with the advantages and limitations of activity-based costing in our country, the necessity and feasibility of implementing activity-based costing in Chinese construction enterprises under the current market environment are put forward. In this paper, the concepts and basic principles of activity-based costing (ABC) are explained, and then the similarities and differences between the two methods are analyzed by comparing them with traditional costing. Regarding the concrete application of activity-based costing in construction enterprises, this paper takes the construction project of S complex building of JG Company as an example. In the first step, the construction tasks of the project are decomposed, and the drivers of operation and cost are determined. Set up operation center. The second step is to carry on the cost accounting with the relevant theory of activity-based costing, and get the result, and compare with the cost information under the traditional costing method, in order to explore the precise cost of each working procedure in the fine decoration project. The third step is to dynamically monitor the practical application of activity-based costing in this project and find out the problems and difficulties encountered in the construction project. The fourth step, aiming at the problems existing in the application, put forward the pertinence and maneuverability countermeasure, This paper provides some practical guidance and lessons for the company to make accurate pricing decision and cost control in the construction process of the project by using Activity-Based costing method in the future. Finally, it is expected that this research can help to understand the importance of the cost of non-productive expenditure, and to deal with non-productive expenditure through activity-based costing; on the other hand, Through the preliminary exploration and research on the application of Activity-based costing in the construction industry, it contributes to the fundamental reduction of the cost and the improvement of the efficiency and the level of cost management of the construction enterprises in our country. It also provides a reference example for the application and popularization of activity-based costing in construction enterprises.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.72;F426.92

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