本文選題：作業(yè)成本法 + 成本動(dòng)因��； 參考：《吉林大學(xué)》2017年碩士論文

【摘要】：我國(guó)正處于產(chǎn)能結(jié)構(gòu)調(diào)整和工業(yè)轉(zhuǎn)型升級(jí)的時(shí)期,加上國(guó)內(nèi)外錯(cuò)綜復(fù)雜的形勢(shì),使中國(guó)一直面臨嚴(yán)峻的經(jīng)濟(jì)下行壓力,建筑施工業(yè)是我國(guó)民經(jīng)濟(jì)支柱性產(chǎn)業(yè)之一,對(duì)我國(guó)的經(jīng)濟(jì)發(fā)展有著舉足輕重的作用。建筑施工企業(yè)面對(duì)越來(lái)越激烈的市場(chǎng)競(jìng)爭(zhēng)和日益提高的客戶要求,嚴(yán)峻的勞動(dòng)力成本壓力,如何求取一種有效的成本控制方法,成為了建筑施工企業(yè)管理者不得不面對(duì)的一道難題。作業(yè)成本法經(jīng)過(guò)多年的發(fā)展,逐步形成了一個(gè)較為完整的體系,其基本工作原理就是始終圍繞一個(gè)原則“資源被作業(yè)消耗,作業(yè)被產(chǎn)品消耗”,即企業(yè)的所有生產(chǎn)經(jīng)營(yíng)活動(dòng)的最終產(chǎn)出是產(chǎn)品或服務(wù),產(chǎn)品的生產(chǎn)消耗作業(yè),而作業(yè)的發(fā)生消耗資源,相應(yīng)的直接費(fèi)用和間接費(fèi)用是資源消耗的具體表現(xiàn)。企業(yè)的生產(chǎn)經(jīng)營(yíng)過(guò)程被作業(yè)成本法看做一系列作業(yè)的集合體,作業(yè)成本法依托分析成本對(duì)象和資源消耗之間的因果聯(lián)系,反應(yīng)出這兩者之間的對(duì)應(yīng)關(guān)系。作業(yè)成本法避免了傳統(tǒng)成本計(jì)算中的一些問(wèn)題和不足,使得計(jì)算出的成本結(jié)果更加準(zhǔn)確。本文研究分為五部分:第一章緒論本章主要介紹本文研究意義和背景,研究?jī)?nèi)容和研究思路以及創(chuàng)新點(diǎn)。第二章界定了作業(yè)成本法相關(guān)的概念,對(duì)國(guó)內(nèi)外關(guān)于作業(yè)成本法的研究進(jìn)行了評(píng)述并總結(jié)了作業(yè)成本法在我國(guó)應(yīng)用的現(xiàn)狀。第三章以青島JF汽車(chē)廠施工項(xiàng)目為例,分析施工企業(yè)傳統(tǒng)成本管理現(xiàn)狀,提出傳統(tǒng)成本管理法下施工企業(yè)成本管理的問(wèn)題。第四章進(jìn)一步案例分析,針對(duì)青島JF汽車(chē)廠施工項(xiàng)目所存在的成本管理問(wèn)題,挖掘作業(yè)成本法在該項(xiàng)目實(shí)施中的障礙,并提出解決方案,進(jìn)而提出實(shí)際有效的作業(yè)成本法的設(shè)計(jì)和應(yīng)用方案,并對(duì)作業(yè)成本法的實(shí)施結(jié)果進(jìn)行分析。第五章總結(jié),本章總結(jié)了本文研究的最終結(jié)論,同時(shí)簡(jiǎn)述了本文研究的不足性和后續(xù)的研究。本文的研究將以解決施工企業(yè)現(xiàn)階段傳統(tǒng)成本管理的局限性問(wèn)題出發(fā),依據(jù)作業(yè)成本法的相關(guān)基本理論和方法,以青島JF汽車(chē)廠施工項(xiàng)目為例,針對(duì)我國(guó)建筑施工企業(yè)成本核算和成本控制的現(xiàn)狀進(jìn)行分析,找出癥結(jié)所在,對(duì)癥下藥,引入作業(yè)成本法,提出青島JF汽車(chē)廠施工項(xiàng)目作業(yè)成本管理的完整體系和具體的實(shí)施方案,進(jìn)而得出了有實(shí)際意義的研究結(jié)論。
[Abstract]:China is in the period of capacity structure adjustment and industrial transformation and upgrading, and the complicated situation at home and abroad has made China face severe economic downward pressure. Construction industry is one of the pillar industries of our national economy. It plays an important role in the economic development of our country. Construction enterprises face more and more fierce market competition and increasing customer requirements, severe labor cost pressure, how to obtain an effective cost control method, Has become a construction enterprise managers have to face a difficult problem. After years of development, Activity-based costing has gradually formed a relatively complete system. Its basic working principle is always around one principle: "Resources are consumed by work, activities are consumed by products". That is to say, the final output of all the production and management activities of the enterprise is the product or service, the production of the product consumes the activity, and the occurrence of the activity consumes the resources, the corresponding direct and indirect expenses are the concrete manifestation of the resource consumption. Activity-Based costing (ABC) is regarded as a series of aggregates of activities. Activity-Based costing (ABC) reflects the corresponding relationship between cost objects and resource consumption by analyzing the causal relationship between cost objects and resource consumption. Activity-Based costing (ABC) avoids some problems and shortcomings in traditional cost calculation and makes the cost result more accurate. This paper is divided into five parts: the first chapter introduces the research significance and background, research content, research ideas and innovation. The second chapter defines the concept of activity-based costing, reviews the research on activity-based costing at home and abroad, and summarizes the current situation of the application of activity-based costing in China. The third chapter takes the construction project of Qingdao JF Automobile Plant as an example, analyzes the present situation of the traditional cost management of construction enterprises, and puts forward the problem of cost management of construction enterprises under the traditional cost management method. The fourth chapter further case analysis, aiming at the cost management problem existing in the construction project of Qingdao JF automobile factory, excavates the obstacle of the activity-based costing in the implementation of the project, and puts forward the solution. Furthermore, the practical and effective design and application scheme of activity-based costing are put forward, and the results of implementation of activity-based costing are analyzed. The fifth chapter summarizes the final conclusion of this study, and briefly describes the shortcomings of this study and the follow-up research. In order to solve the limitation of traditional cost management in construction enterprises at the present stage, according to the basic theory and method of Activity-Based costing, this paper takes the construction project of Qingdao JF Automobile Plant as an example. This paper analyzes the current situation of cost accounting and cost control in construction enterprises in China, finds out the crux of the problem, prescribes the right remedy, and introduces activity-based costing, This paper puts forward the complete system and concrete implementation scheme of activity-based cost management in construction project of Qingdao JF Automobile Plant, and then draws the practical research conclusions.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.92;F406.7

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