【摘要】：伴隨著我國經(jīng)濟(jì)學(xué)技術(shù)的不斷進(jìn)步,路橋施工企業(yè)所面臨的競爭日趨激烈。在激烈的市場競爭環(huán)境下,成本競爭顯得尤為重要。傳統(tǒng)的成本預(yù)算管理已滿足不了路橋施工企業(yè)的需求。傳統(tǒng)成本預(yù)算方式本身有著很多的缺點,一方面它簡單的把費用歸集到各個部門,無法展現(xiàn)資源與成本的關(guān)系。另一方面?zhèn)鹘y(tǒng)預(yù)算方式只關(guān)注到成本預(yù)算的財務(wù)指標(biāo),很少關(guān)注非財務(wù)指標(biāo),無法為為管理層在做決策時提供完整與可靠的信息,所以傳統(tǒng)成本預(yù)算無法適應(yīng)路橋施工企業(yè)現(xiàn)代化的發(fā)展。因此,作業(yè)成本預(yù)算作為一種更加科學(xué)有效的成本預(yù)算方法應(yīng)運而生,將成本預(yù)算深入到作業(yè)層面,追溯到路橋施工項目活動消耗資源上,彌補(bǔ)了傳統(tǒng)成本預(yù)算方法的不足。本論文在綜述國內(nèi)外文獻(xiàn)的基礎(chǔ)上，闡述預(yù)算管理、作業(yè)成本法、成本預(yù)算管理以及施工項目成本預(yù)算管理的相關(guān)理論.在分析O公司項止成本預(yù)算管理現(xiàn)狀以及隧道項目成本預(yù)算管理現(xiàn)狀的基礎(chǔ)上，，指出該公司在隧道項目成本預(yù)算管理中存在的問題，論證作業(yè)成本預(yù)算在隧道項目成本預(yù)算管理中實施的必要性。運用作業(yè)成本法對G公司隧道項目成本預(yù)算管理體系進(jìn)行改進(jìn),并且以公司典型的隧道項目為例,分別對其運用作業(yè)成本預(yù)算及傳統(tǒng)成本預(yù)算,比較兩方法的結(jié)果,得出作業(yè)成本法的優(yōu)越及傳統(tǒng)成本預(yù)算方法的不足。同時對于隧道項目成本預(yù)算控制與考評也提出了相應(yīng)的改進(jìn)意見。提出隧道項目成本預(yù)算實施作業(yè)成本法的預(yù)期效果,為隧道項目作業(yè)成本法的實施提出保障措施。
[Abstract]:With the development of economics and technology in China, the competition faced by road and bridge construction enterprises is becoming more and more fierce. In the fierce market competition environment, cost competition is particularly important. The traditional cost budget management has been unable to meet the needs of road and bridge construction enterprises. Traditional cost budgeting itself has many shortcomings, on the one hand, it simply put costs into various departments, can not show the relationship between resources and costs. On the other hand, the traditional budget only pays attention to the financial indicators of the cost budget, and seldom pays attention to the non-financial indicators, and cannot provide complete and reliable information for management in making decisions. Therefore, the traditional cost budget can not adapt to the development of the modernization of road and bridge construction enterprises. Therefore, as a more scientific and effective method of cost budget, activity-based budget emerges as the times require. It goes deep into the activity level and traces back to the resource consumption of road and bridge construction project activities, which makes up for the deficiency of traditional cost budget method. On the basis of summarizing the domestic and foreign literatures, this paper expounds the related theories of budget management, activity-based costing, cost budget management and construction project cost budget management. On the basis of analyzing the present situation of O Company's item stop cost budget management and tunnel project cost budget management, this paper points out the problems existing in the tunnel project cost budget management of O Company. This paper demonstrates the necessity of the implementation of activity-based cost budget in the cost budget management of tunnel projects. Using activity-based costing method to improve the cost budget management system of tunnel project in G Company, and taking typical tunnel project of G Company as an example, using activity-based cost budget and traditional cost budget respectively to compare the results of the two methods. It is concluded that the activity-based costing method is superior and the traditional cost budget method is insufficient. At the same time, some suggestions are put forward for the cost budget control and evaluation of tunnel project. This paper puts forward the expected effect of the implementation of activity-based costing method for tunnel project cost budget, and puts forward the safeguard measures for the implementation of activity-based costing method for tunnel project.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.92;F406.7

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