本文關(guān)鍵詞：基于作業(yè)的責任成本會計在BP工程公司的應用研究　出處：《天津商業(yè)大學》2017年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 建筑施工企業(yè) 作業(yè) 責任會計 成本管理

【摘要】：改革開放將近四十年以來,建筑行業(yè)在我國持續(xù)快速的發(fā)展,建筑業(yè)已經(jīng)成為國民經(jīng)濟的支柱產(chǎn)業(yè),并且其地位在不斷加強。然而建筑施工企業(yè)隨著市場經(jīng)濟的發(fā)展,將面臨異常激烈的市場競爭。隨著建筑項目的類別和特點越來越復雜,建筑產(chǎn)品的精益化,工程服務方式的多樣化、市場化的進程,使得建筑企業(yè)對成本管理的精益程度要求也越來越高。然而從建筑施工企業(yè)管理現(xiàn)狀來看,營業(yè)成本管理基本采用“粗放式”的傳統(tǒng)管理模式。這顯然已經(jīng)無法滿足現(xiàn)代施工企業(yè)的發(fā)展需求,唯有轉(zhuǎn)變之前的粗放型管理模式,根據(jù)自身的生產(chǎn)及管理情況,建立符合自己要求并能適應自身生產(chǎn)的成本管理模式,將企業(yè)成本管理目標進行橫向及縱向雙向分解,使全員參與管理,才能提高成本管理效率,在保證工程質(zhì)量的前提下盡可能降低成本,實現(xiàn)利益最大化。本文首先闡述了研究背景及意義,綜述國內(nèi)外研究現(xiàn)狀。介紹了基于作業(yè)的責任會計體系的相關(guān)理論。然后以BP工程公司成本管理制度為研究對象,通過查閱BP公司成本管理文件、搜集成本相關(guān)數(shù)據(jù)、了解BP公司成本管理和財務管理的總體情況,并通過對BP公司管理部門、財務部門的工作人員的調(diào)研和訪談,廣泛了解各相關(guān)責任者對成本管理的看法,把調(diào)研結(jié)果與總體情況相比對,客觀評價原有成本管理制度運行的效果,多方面觀察發(fā)現(xiàn)BP施工企業(yè)成本管理方面存在直接費用超支嚴重、間接費用劃分及分攤不明確、采用以包代管等粗放型的管理模式、工資發(fā)放制度不合理等問題并分析了問題的成因即缺乏一套完善的成本管理體系、成本預算不科學且各部門成本目標不明確、成本發(fā)生過程控制力度不夠、考核激勵機制不合理。提出了解決問題的對策,對基于作業(yè)的責任會計在施工企業(yè)成本管理中的應用進行了探討。首先,依據(jù)項目承接到結(jié)束過程中的作業(yè)為依據(jù)劃分責任中心,然后為每個責任中心設定預算成本目標,加強施工過程的成本控制,并對每個基于作業(yè)的責任中心進行業(yè)績評價,做到獎罰分明。為施工企業(yè)成本管理提供了借鑒。
[Abstract]:Since the reform and opening up nearly 40 years ago, the construction industry has been developing rapidly in our country, and the construction industry has become the pillar industry of the national economy. However, with the development of market economy, construction enterprises will face fierce market competition. With the more and more complex types and characteristics of construction projects, the lean construction products. The diversification of engineering service mode and the process of marketization make the lean degree of cost management higher and higher in construction enterprise. However, from the current situation of construction enterprise management. Operating cost management basically adopts "extensive" traditional management mode, which obviously can not meet the development needs of modern construction enterprises, only to change the extensive management mode before. According to their own production and management, to establish a cost management model that can meet their own requirements and be able to adapt to their own production, the enterprise cost management objectives of horizontal and vertical bidirectional decomposition, so that all staff participate in the management. In order to improve the efficiency of cost management, under the premise of ensuring the quality of the project, we can reduce the cost as much as possible and realize the maximum benefit. Firstly, this paper expounds the research background and significance. This paper summarizes the current research situation at home and abroad and introduces the relevant theories of Activity-based responsibility Accounting system. Then the cost management system of BP Engineering Company is taken as the research object and the cost management documents of BP Company are consulted. Collect cost related data, understand the overall situation of BP cost management and financial management, and through the BP company management, financial department staff research and interviews. Widely understand the relevant responsibility of the views on cost management, compare the results of the survey with the overall situation, objective evaluation of the operation of the original cost management system. Many aspects of observation found that BP construction enterprise cost management has serious direct cost overruns, indirect costs division and allocation is not clear, the use of such extensive management model as the management of the package escrow. The reason of the problem is lack of a set of perfect cost management system, the cost budget is not scientific, the cost target of each department is not clear, and the cost process control is not enough. This paper puts forward some countermeasures to solve the problem and discusses the application of Activity-based responsibility Accounting in the cost management of construction enterprises. According to the project to the end of the work as the basis for the division of responsibility center, and then for each responsibility center set budget cost targets, strengthen the cost control of the construction process. The performance evaluation of each responsibility center based on activity is carried out and the rewards and penalties are clearly defined. It provides a reference for the cost management of construction enterprises.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.92;F406.7

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