本文選題：建筑施工企業(yè)　切入點(diǎn)：作業(yè)成本法　出處：《天津商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：建筑施工行業(yè)作為我國國民經(jīng)濟(jì)中的一項(xiàng)支柱產(chǎn)業(yè)長期以來具有著行業(yè)準(zhǔn)入門檻不高、勞動(dòng)力密集、自動(dòng)化設(shè)備未全面使用等區(qū)別于其他行業(yè)的特征�，F(xiàn)階段,我國大多數(shù)建筑施工企業(yè)仍然采用傳統(tǒng)的成本核算方法。近年來受建筑承包市場全面開放、市場競爭逐漸加劇,機(jī)械化程度不斷提高、間接費(fèi)用比重不斷增加等因素的影響,傳統(tǒng)成本核算方法的缺陷日益凸顯。如何改變粗放型的成本管理模式,引進(jìn)一種全新的先進(jìn)成本核算方法成為建筑行業(yè)亟待解決的問題。作業(yè)成本法以作業(yè)為核心,通過將資源分配到作業(yè)再分配到產(chǎn)品的核算方法合理地分配了間接費(fèi)用。它作為一種科學(xué)的成本核算和管理方法引入我國建筑施工企業(yè),可以在精確核算項(xiàng)目成本、節(jié)約生產(chǎn)成本、實(shí)現(xiàn)資源優(yōu)化配置等方面發(fā)揮重大作用。本文在作業(yè)成本法相關(guān)理論基礎(chǔ)之上,將理論研究和案例分析相結(jié)合研究作業(yè)成本法在建筑施工項(xiàng)目成本管理中的有關(guān)現(xiàn)實(shí)應(yīng)用的問題。本文總共由六大部分組成。第一部分為緒論,首先闡述了文章的寫作背景、意義以及一些關(guān)于作業(yè)成本法的研究成果。第二部分介紹了和作業(yè)成本法概念相關(guān)的問題。第三部分從該企業(yè)成本核算和管理的現(xiàn)狀出發(fā)分析了存在的問題,結(jié)合建筑施工企業(yè)自身的特點(diǎn)說明了作業(yè)成本法在該建筑企業(yè)實(shí)施的可行性。第四部分將作業(yè)成本核算方法具體地應(yīng)用到北大維信項(xiàng)目中去。第五部分闡述作業(yè)成本法在建筑企業(yè)應(yīng)用中的難點(diǎn),并提出為保障作業(yè)成本法順利進(jìn)行應(yīng)采取的各種措施。最后一部分進(jìn)行總結(jié)。本文希望通過對(duì)Z公司北大維信項(xiàng)目作業(yè)成本法的應(yīng)用研究,能夠更加精確地細(xì)分公司成本,盡量減少資源浪費(fèi),節(jié)約施工成本從而提升Z公司的市場競爭力。并為研究作業(yè)成本法在建筑施工企業(yè)實(shí)際運(yùn)用方面提供一定的借鑒意義。
[Abstract]:As one of the pillar industries in our national economy, construction industry has long been distinguished from other industries such as low entry threshold, intensive labor force, incomplete use of automation equipment and so on. Most construction enterprises in our country still adopt the traditional cost accounting method. In recent years, the construction contract market has been fully opened, the market competition has gradually intensified, the degree of mechanization has been increasing, and the proportion of indirect expenses has been increasing. The defects of traditional cost accounting methods are becoming more and more obvious. How to change the extensive cost management mode and introduce a new advanced cost accounting method has become an urgent problem to be solved in the construction industry. Activity-Based costing (ABC) is the core of Activity-Based costing (ABC). The indirect costs are reasonably allocated by allocating resources to operations and redistributing to products. As a scientific method of cost accounting and management, it is introduced into Chinese construction enterprises, which can accurately calculate project costs. On the basis of the theory of activity-based costing, this paper plays an important role in saving production cost and realizing the optimal allocation of resources. This paper consists of six parts: the first part is the introduction, and the first part is the background of the paper. The second part introduces the problems related to the concept of activity-based costing. The third part analyzes the existing problems from the current situation of cost accounting and management in this enterprise. According to the characteristics of the construction enterprise, the feasibility of activity-based costing in the construction enterprise is explained. Part 4th applies the activity-based costing method to the Weixin project of Peking University. Part 5th describes the activity. The difficulties in the Application of cost method in Construction Enterprises, The last part is a summary. This paper hopes that through the research on the application of Activity-based costing in the Weixin Project of Z Company, we can subdivide the cost of the company more accurately. It can reduce the waste of resources, save the construction cost and promote the market competitiveness of company Z, and provide some reference for studying the practical application of Activity-based costing in construction enterprises.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.92;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王平心,王鵬,汪方軍;實(shí)行ABC系統(tǒng)的決策分析[J];上海會(huì)計(jì);1999年07期

2 余緒纓;以ABM為核心的新管理體系的基本框架[J];當(dāng)代財(cái)經(jīng);1994年04期

3 王平心,韓新民,靳慶魯;作業(yè)成本計(jì)算、作業(yè)管理及其在我國應(yīng)用的現(xiàn)實(shí)性[J];會(huì)計(jì)研究;1999年08期

4 曹玉萍;劉會(huì)同;;作業(yè)成本法在我國建筑企業(yè)的應(yīng)用探析[J];基建優(yōu)化;2007年02期

5 許慶高;;基于作業(yè)成本法下的企業(yè)成本控制模式構(gòu)建[J];會(huì)計(jì)之友(下旬刊);2009年02期

6 于洋;康婷;魏學(xué)強(qiáng);;作業(yè)成本法原理概述[J];現(xiàn)代商貿(mào)工業(yè);2010年19期

7 聶衛(wèi)東;;作業(yè)成本管理法在企業(yè)中的運(yùn)用[J];財(cái)會(huì)通訊;2011年11期

8 李江洋;;作業(yè)成本法在建筑施工企業(yè)成本核算中的運(yùn)用[J];經(jīng)營管理者;2010年04期

9 陳曉嵐;;作業(yè)成本法在建筑施工企業(yè)財(cái)務(wù)成本管理中的應(yīng)用[J];中國鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì);2012年05期

10 石詠梅;;作業(yè)成本法在建筑行業(yè)的應(yīng)用研究[J];中國鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì);2013年04期

相關(guān)碩士學(xué)位論文 前4條

1 秦源浩;目標(biāo)作業(yè)成本管理模式在施工企業(yè)中的應(yīng)用[D];天津財(cái)經(jīng)大學(xué);2015年

2 肖瑛;基于作業(yè)成本法的建筑施工項(xiàng)目成本控制研究[D];華中科技大學(xué);2013年

3 呂濤;建筑安裝企業(yè)作業(yè)成本管理框架設(shè)計(jì)研究[D];西南財(cái)經(jīng)大學(xué);2012年

4 趙文杰;作業(yè)成本法在建筑施工企業(yè)中的應(yīng)用研究[D];天津大學(xué);2006年

，

本文編號(hào)：1627381