本文選題：人工費(fèi) + 材料費(fèi)��； 參考：《東南大學(xué)》2015年碩士論文

【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展,勞務(wù)分包、周轉(zhuǎn)材料租賃、機(jī)械租賃不斷發(fā)展壯大,導(dǎo)致實(shí)際的人工、材料、機(jī)械是通過(guò)企業(yè)自有和社會(huì)租賃實(shí)現(xiàn)的,采用傳統(tǒng)的成本核算制度已經(jīng)越來(lái)越無(wú)法滿(mǎn)足新形勢(shì)下的企業(yè)成本核算需求,而這種新形勢(shì)下的成本核算鮮有研究,同時(shí),隨著工程造價(jià)管理體制的深化改革,企業(yè)自主定價(jià)、以個(gè)別成本報(bào)價(jià)、由市場(chǎng)形成工程價(jià)格的機(jī)制需要逐步被建立。而清單計(jì)價(jià)是基于市場(chǎng)價(jià)格和施工單位工料定額來(lái)實(shí)現(xiàn)的,但目前施工單位很少建立起自己的工料定額,極大的限制了施工單位的發(fā)展與壯大。本文運(yùn)用了文獻(xiàn)研究、對(duì)比分析、案例分析、訪談等方法,對(duì)目前施工單位新形勢(shì)下的人工費(fèi)、材料費(fèi)、機(jī)械費(fèi)的成本核算和計(jì)價(jià)方法進(jìn)行了全面的分析,指出其不一致性,并提出如何實(shí)現(xiàn)歷史數(shù)據(jù)與計(jì)價(jià)口徑一致的方法�；诳趶揭恢滦苑e累了歷史成本數(shù)據(jù),并用于構(gòu)建工料定額。首先,簡(jiǎn)要介紹了傳統(tǒng)成本核算制度及其局限性,在此基礎(chǔ)上重點(diǎn)分析了勞務(wù)分包、周轉(zhuǎn)材料租賃、機(jī)械租賃等新形勢(shì)下的成本核算。其次,對(duì)人工費(fèi)、材料費(fèi)、機(jī)械費(fèi)的成本核算和計(jì)價(jià)方法進(jìn)行了全面的分析,指出其不一致性,并給出了如何實(shí)現(xiàn)口徑一致性的方法。最后,基于口徑一致性,提出如何實(shí)現(xiàn)歷史成本數(shù)據(jù)的積累渠道,并通過(guò)累積歷史成本數(shù)據(jù),構(gòu)建了施工單位的工料定額。
[Abstract]:With the development of the market economy, labor subcontracting, turnover material leasing, and mechanical leasing are growing and growing, which leads to actual labor, material and machinery is realized through enterprise own and social lease. The traditional cost accounting system has become more and more unable to meet the needs of the enterprise cost accounting under the new situation, and this new situation is formed. At the same time, with the deepening reform of the management system of the project cost management, the enterprise has to set up the pricing mechanism independently and quotes a few costs, and the mechanism of forming the project price by the market needs to be set up gradually. The list valuation is based on the market price and the construction unit's quota, but the construction units are rarely set up their own work at present. The material quota has greatly limited the development and expansion of the construction units. This paper uses literature research, comparative analysis, case analysis, interview and other methods to make a comprehensive analysis on the cost accounting and pricing methods of the construction units under the new situation of the construction unit, the material cost and the cost of Mechanical fees, points out the inconsistency, and puts forward how to realize the history. The data is consistent with the valuation calibre. Based on the consistency of the calibre, the historical cost data is accumulated and used to construct the industrial material quota. First, the traditional cost accounting system and its limitations are briefly introduced. On this basis, the cost accounting under the new situation such as labor subcontracting, turnover material leasing, mechanical lease and so on is analyzed. Secondly, on the artificial cost accounting. A comprehensive analysis of cost accounting and pricing method for cost, material cost and mechanical cost is made, and the inconsistency is pointed out, and the method of how to realize the consistency of the caliber is given. Finally, based on the uniformity of the caliber, the accumulation channel of how to realize the historical cost data is put forward, and the construction unit's material determination is constructed by accumulating the historical cost data. Amount.

【學(xué)位授予單位】：東南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：TU723.3

【相似文獻(xiàn)】

相關(guān)期刊論文 前5條

1 汪法頻;;呼喚“真”機(jī)制[J];建筑;2009年01期

2 姚嘉春;陸時(shí)霖;烏志剛;;第一講 預(yù)算的含義和作用[J];建筑知識(shí);1984年01期

3 李連興;;培養(yǎng)多技術(shù)人才是高速公路設(shè)備管理的需要[J];黑龍江交通科技;2007年03期

4 楊春;;境外投標(biāo)報(bào)價(jià)的幾種策略[J];科技資訊;2013年09期

5 ;[J];;年期

相關(guān)碩士學(xué)位論文 前1條

1 托婭;建筑工程施工成本核算與工料定額研究[D];東南大學(xué);2015年

，

本文編號(hào)：1822984