本文選題：作業(yè)成本法 + 價值鏈��； 參考：《華中農(nóng)業(yè)大學》2017年碩士論文

【摘要】：隨著我國城市化進程加速推進以及我國經(jīng)濟快速發(fā)展,鐵路運輸面臨著巨大壓力。與此同時,鐵路線橋設(shè)備的養(yǎng)護情況也日益嚴峻。防洪工程一直以來都是鐵路工務(wù)系統(tǒng)高度重視的施工項目。鐵路工務(wù)系統(tǒng)作為鐵路成本支出的大戶,在面對新態(tài)勢時,為了更好的適應(yīng)市場變化,提升企業(yè)的市場競爭力,進行成本改革是必經(jīng)之路。研究價值鏈視角下鐵路防洪工程的作業(yè)成本控制,就是將作業(yè)成本法和價值鏈結(jié)合起來進行相關(guān)成本控制,這不僅要有強有力的理論基礎(chǔ),還要針對工程特質(zhì)進行相應(yīng)的變革,才能使之與防洪工程成本控制的實際相契合。本文主要運用了文獻綜述、案例分析和統(tǒng)計分析等方法,以鐵路工務(wù)系統(tǒng)的防洪工程為研究對象,通過對防洪工程的實際案例進行詳細的統(tǒng)計與計算,并與傳統(tǒng)模式下的成本核算結(jié)果進行了對比,同時在價值鏈的視角下,對作業(yè)成本法應(yīng)用進行了相應(yīng)的改進和分析,得出如下結(jié)論:(1)在文獻閱讀過程中,筆者發(fā)現(xiàn),很少有學者對工程企業(yè)展開全過程的作業(yè)成本法方面的研究,既有的研究也僅僅是局限于作業(yè)成本法的計算方面,在價值鏈方面的應(yīng)用有所欠缺。而在價值鏈的研究中,則與實際相結(jié)合的應(yīng)用不足。綜合來看,將兩種理論結(jié)合起來進行成本控制研究的成果,就更少了。(2)傳統(tǒng)成本核算模式下,施工企業(yè)無法對整個防洪工程開展行之有效的成本控制,防洪工程的成本控制停留在施工前的預算制定上。種種問題的存在,迫使企業(yè)需要作業(yè)成本法來進行相關(guān)成本控制和價值鏈的優(yōu)化。(3)作業(yè)成本法以作業(yè)為基礎(chǔ)計算產(chǎn)品成本,將各種資源的消耗與作業(yè)密切聯(lián)系,通過對整個施工流程的統(tǒng)計計算與分析,能夠?qū)Ψ篮楣こ坛杀緦嵤蚀_、有效的控制。(4)成本動因的確定是運用作業(yè)成本法的重點。成本的核算職能一般由企業(yè)的財務(wù)部門擔任,由于財務(wù)人員與現(xiàn)場施工的脫軌,造成了在成本動因的選擇上,有失科學性與準確性。(5)進行作業(yè)成本控制的最終目的是使防洪工程的成本數(shù)據(jù)更加詳細、準確,并在此基礎(chǔ)上,以作業(yè)為中心,對防洪工程的價值鏈進行分析,從而找出不增值作業(yè),優(yōu)化企業(yè)的價值鏈,完美的實現(xiàn)節(jié)支創(chuàng)收。本文的內(nèi)容分為五個章節(jié)。在文章開頭,筆者對研究背景、研究意義與目的、國內(nèi)外研究現(xiàn)狀、概念性的理論基礎(chǔ)等做出了概述。接下來,筆者對鐵路工務(wù)系統(tǒng)防洪工程項目的成本控制現(xiàn)狀進行了分析,然后結(jié)合防洪工程案例,基于價值鏈和作業(yè)成本法兩種理論,進行了成本的計算與分析,在此基礎(chǔ)上,總結(jié)出了價值鏈視角下,防洪工程中作業(yè)成本控制的難點與對策,并在文章最后對本次研究做出了總結(jié)并提出了展望。
[Abstract]:With the acceleration of urbanization and the rapid development of China's economy, railway transportation is facing great pressure. At the same time, the maintenance of railway bridge equipment is also increasingly serious. Flood control engineering has always been a construction project attached great importance to railway works system. Railway public works system, as a major consumer of railway cost and expenditure, in the face of new situation, in order to better adapt to market changes and enhance the market competitiveness of enterprises, cost reform is the only way. The study of activity-based cost control in railway flood control engineering from the perspective of value chain is to combine activity-based costing with value chain to control the relevant cost, which should not only have a strong theoretical foundation, but also carry out corresponding changes in accordance with the characteristics of the project. In order to make it with the flood control project cost control in line with the reality. This paper mainly uses the methods of literature review, case analysis and statistical analysis, taking the flood control project of railway and public works system as the research object, through the detailed statistics and calculation of the actual case of the flood control project. And compared with the traditional cost accounting results, at the same time in the perspective of the value chain, the application of activity-based costing is improved and analyzed. The conclusion is as follows: 1) in the process of reading the literature, the author finds that, There are few scholars on the whole process of activity-based costing in engineering enterprises. The existing research is limited to the calculation of activity-based costing, and the application in the value chain is deficient. But in the research of value chain, the application of combining with practice is insufficient. Generally speaking, under the traditional cost accounting mode, the construction enterprise can not carry out the effective cost control to the whole flood control project by combining the two theories to carry out the cost control research, even less. The cost control of flood control works stays on the budget before construction. The existence of various problems forces enterprises to need activity-based costing (ABC) to carry out related cost control and value chain optimization. Activity-based costing (ABC) calculates product cost based on activity, which is closely related to the consumption of various resources and activities. Through the statistical calculation and analysis of the whole construction process, it is the key point of using activity-based costing method to determine the cost driver of flood control project by accurate and effective control. The accounting function of cost is generally performed by the financial department of the enterprise. Due to the derailment between the financial personnel and the on-site construction, the choice of cost driver is caused. The ultimate purpose of Activity-Based cost Control is to make the cost data of flood control project more detailed and accurate. On the basis of this, the value chain of flood control engineering is analyzed. In order to find out no-value-added activities, optimize the enterprise's value chain, the perfect realization of saving income. The content of this paper is divided into five chapters. At the beginning of the article, the author summarizes the background, significance and purpose of the research, the present research situation at home and abroad, and the theoretical basis of the concept. Next, the author analyzes the current situation of cost control of flood control projects in railway works system, and then, based on the two theories of value chain and activity-based costing, the cost is calculated and analyzed. This paper summarizes the difficulties and countermeasures of activity-based cost control in flood control engineering from the perspective of value chain, and at the end of this paper, summarizes the research and puts forward the prospect.
【學位授予單位】：華中農(nóng)業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.92;F406.72

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本文編號：1935017