本文選題：作業(yè)成本法 + 公路施工企業(yè)�。� 參考：《大連理工大學》2012年碩士論文

【摘要】：降低成本是企業(yè)發(fā)展的內在要求,施工企業(yè)項目成本管理是否先進有效,是施工企業(yè)制勝的籌碼。施工企業(yè)必須以成本管理為重點,從戰(zhàn)略的高度認識成本控制,通過成本管理技術創(chuàng)新,實現(xiàn)資源的優(yōu)化配置,盡最大可能挖掘企業(yè)成本潛力,才能將成本控制轉化為競爭優(yōu)勢,實現(xiàn)企業(yè)經(jīng)濟效益的最大化。 目前,我國公路建設進入了新階段的快速發(fā)展時代,公路施工企業(yè)面臨著的機遇與挑戰(zhàn)并存。一方面,我國提出發(fā)展西部公路和農(nóng)村公路等方針政策,基礎建設加大投入,我國公路建設進入大發(fā)展時期。另一方面,由于市場機制尚不完善,公路施工企業(yè)盈利空間變小,經(jīng)濟效益整體呈下坡之勢。面對機遇與挑戰(zhàn),施工企業(yè)要想取得競爭優(yōu)勢,必須要改變傳統(tǒng)觀念,把握機遇,加強內部管理。 作業(yè)成本法是一種先進的成本管理方法,能夠彌補傳統(tǒng)成本核算方法的缺陷。我國從上世紀90年代對這種方法開展了研究,目前在實踐應用方面仍處于探索階段。鑒于國內將作業(yè)成本法應用于施工項目成本管理的相關理論研究和實踐應用都還處于初期階段,本文采用理論研究和實例分析相結合方法,對施工企業(yè)應用作業(yè)成本法進行研究。論文概括總結了作業(yè)成本法的產(chǎn)生背景以及國內外研究現(xiàn)狀,詳細闡述作業(yè)成本管理基本理論,對作業(yè)成本法的核算原理進行了分析,并就其優(yōu)點與傳統(tǒng)成本核算方法進行了對比分析。論文以公路施工項目成本管理為研究對象,對公路施工企業(yè)應用作業(yè)成本進行研究。論文分析了我國公路施工企業(yè)項目成本核算的現(xiàn)狀以及應用作業(yè)成本法進行管理的必要性和可行性,對公路施工企業(yè)基于作業(yè)成本法的項目成本核算體系進行優(yōu)化設計,并以某一工程項目為例進行應用實例分析,針對GN項目核算現(xiàn)狀及存在的問題,具體討論在公路施工企業(yè)中如何應用作業(yè)成本法進行核算,建立作業(yè)成本核算模型并以某一工程段數(shù)據(jù)為例進行實證分析,探討如何利用作業(yè)成本法提供的信息進行決策,以期對公路施工企業(yè)如何提高經(jīng)濟效益具有一定的借鑒指導意義。
[Abstract]:Reducing the cost is the inherent requirement of the enterprise development. Whether the project cost management of the construction enterprise is advanced and effective is the bargaining chip of the construction enterprise. Construction enterprises must focus on cost management, understand cost control from a strategic perspective, realize optimal allocation of resources through technological innovation of cost management, and tap the cost potential of enterprises as far as possible. Only then can the cost control be transformed into the competitive advantage and the economic benefit of the enterprise be maximized. At present, highway construction in China has entered a new stage of rapid development, highway construction enterprises are facing both opportunities and challenges. On the one hand, our country puts forward the policy of developing western highway and rural highway, increases the input of infrastructure construction, and enters the period of great development of highway construction in our country. On the other hand, because the market mechanism is not perfect, the profit space of highway construction enterprises becomes smaller, and the economic benefit is downhill as a whole. In the face of opportunities and challenges, construction enterprises must change traditional concepts, grasp opportunities and strengthen internal management if they want to gain competitive advantages. Activity-Based costing (ABC) is an advanced method of cost management, which can make up the defects of traditional costing methods. This method has been studied in our country since 1990's, and it is still in the stage of exploration in practice and application. In view of the fact that the theoretical research and practical application of activity-based costing in construction project cost management are still in the initial stage, this paper adopts the method of combining theoretical research with case analysis. This paper studies the application of activity-based costing in construction enterprises. This paper summarizes the background of activity-based costing and the current research situation at home and abroad, expounds the basic theory of ABC in detail, and analyzes the accounting principle of ABM. The advantages of the method are compared with the traditional cost accounting method. In this paper, the cost management of highway construction project is taken as the research object, and the application activity cost of highway construction enterprise is studied. This paper analyzes the present situation of project cost accounting in highway construction enterprises in China and the necessity and feasibility of applying activity-based costing method to manage the project cost accounting system of highway construction enterprises, and optimizes the design of project cost accounting system based on activity-based costing method for highway construction enterprises. Taking an engineering project as an example, this paper analyzes the current situation and existing problems of GN project accounting, and discusses how to apply activity-based costing method in highway construction enterprises. In this paper, an activity-based costing model is established and an empirical analysis is made on the data of a certain project segment, and how to use the information provided by activity-based costing to make decision is discussed. In order to highway construction enterprises how to improve economic efficiency has a certain reference significance.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F275;F542.6

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