發(fā)布時(shí)間：2018-05-25 23:13

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

【摘要】：隨著我國(guó)城市化進(jìn)程加速推進(jìn)以及我國(guó)經(jīng)濟(jì)快速發(fā)展,鐵路運(yùn)輸面臨著巨大壓力。與此同時(shí),鐵路線橋設(shè)備的養(yǎng)護(hù)情況也日益嚴(yán)峻。防洪工程一直以來(lái)都是鐵路工務(wù)系統(tǒng)高度重視的施工項(xiàng)目。鐵路工務(wù)系統(tǒng)作為鐵路成本支出的大戶,在面對(duì)新態(tài)勢(shì)時(shí),為了更好的適應(yīng)市場(chǎng)變化,提升企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力,進(jìn)行成本改革是必經(jīng)之路。研究?jī)r(jià)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(jià)值鏈結(jié)合起來(lái)進(jìn)行相關(guān)成本控制,這不僅要有強(qiáng)有力的理論基礎(chǔ),還要針對(duì)工程特質(zhì)進(jìn)行相應(yīng)的變革,才能使之與防洪工程成本控制的實(shí)際相契合。本文主要運(yùn)用了文獻(xiàn)綜述、案例分析和統(tǒng)計(jì)分析等方法,以鐵路工務(wù)系統(tǒng)的防洪工程為研究對(duì)象,通過(guò)對(duì)防洪工程的實(shí)際案例進(jìn)行詳細(xì)的統(tǒng)計(jì)與計(jì)算,并與傳統(tǒng)模式下的成本核算結(jié)果進(jìn)行了對(duì)比,同時(shí)在價(jià)值鏈的視角下,對(duì)作業(yè)成本法應(yīng)用進(jìn)行了相應(yīng)的改進(jìn)和分析,得出如下結(jié)論:(1)在文獻(xiàn)閱讀過(guò)程中,筆者發(fā)現(xiàn),很少有學(xué)者對(duì)工程企業(yè)展開(kāi)全過(guò)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(jì)算方面,在價(jià)值鏈方面的應(yīng)用有所欠缺。而在價(jià)值鏈的研究中,則與實(shí)際相結(jié)合的應(yīng)用不足。綜合來(lái)看,將兩種理論結(jié)合起來(lái)進(jìn)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(wú)法對(duì)整個(gè)防洪工程開(kāi)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(yù)算制定上。種種問(wèn)題的存在,迫使企業(yè)需要作業(yè)成本法來(lái)進(jìn)行相關(guān)成本控制和價(jià)值鏈的優(yōu)化。(3)作業(yè)成本法以作業(yè)為基礎(chǔ)計(jì)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(guò)對(duì)整個(gè)施工流程的統(tǒng)計(jì)計(jì)算與分析,能夠?qū)Ψ篮楣こ坛杀緦?shí)施準(zhǔn)確、有效的控制。(4)成本動(dòng)因的確定是運(yùn)用作業(yè)成本法的重點(diǎn)。成本的核算職能一般由企業(yè)的財(cái)務(wù)部門(mén)擔(dān)任,由于財(cái)務(wù)人員與現(xiàn)場(chǎng)施工的脫軌,造成了在成本動(dòng)因的選擇上,有失科學(xué)性與準(zhǔn)確性。(5)進(jìn)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(xì)、準(zhǔn)確,并在此基礎(chǔ)上,以作業(yè)為中心,對(duì)防洪工程的價(jià)值鏈進(jìn)行分析,從而找出不增值作業(yè),優(yōu)化企業(yè)的價(jià)值鏈,完美的實(shí)現(xiàn)節(jié)支創(chuàng)收。本文的內(nèi)容分為五個(gè)章節(jié)。在文章開(kāi)頭,筆者對(duì)研究背景、研究意義與目的、國(guó)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(lái),筆者對(duì)鐵路工務(wù)系統(tǒng)防洪工程項(xiàng)目的成本控制現(xiàn)狀進(jìn)行了分析,然后結(jié)合防洪工程案例,基于價(jià)值鏈和作業(yè)成本法兩種理論,進(jìn)行了成本的計(jì)算與分析,在此基礎(chǔ)上,總結(jié)出了價(jià)值鏈視角下,防洪工程中作業(yè)成本控制的難點(diǎn)與對(duì)策,并在文章最后對(duì)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(xué)位授予單位】：華中農(nóng)業(yè)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;F406.72

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本文編號(hào)：1935017