本文關(guān)鍵詞： 建筑企業(yè) 項(xiàng)目部 作業(yè)成本法 成本核算體系 激勵(lì)機(jī)制　出處：《華中科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：建筑企業(yè)實(shí)施建設(shè)每一個(gè)工程項(xiàng)目，，其期望達(dá)到的目標(biāo)是在質(zhì)量和安全達(dá)標(biāo)的前提下盡量降低施工成本并達(dá)到項(xiàng)目經(jīng)濟(jì)效益最大化的目標(biāo)。隨著我國(guó)市場(chǎng)經(jīng)濟(jì)體制的不斷深入，建筑市場(chǎng)競(jìng)爭(zhēng)的日趨激烈。本文通過查閱相關(guān)資料發(fā)現(xiàn)，目前傳統(tǒng)的包括成本核算體系在內(nèi)的成本管理做法，已越來越顯示出局限性和弊端。 本文提出項(xiàng)目部作業(yè)成本法核算的流程，并通過運(yùn)用作業(yè)成本法計(jì)算成本的實(shí)例說明作業(yè)成本法與傳統(tǒng)成本計(jì)算方法相比的優(yōu)勢(shì)，進(jìn)一步說明運(yùn)用作業(yè)成本法建立成本核算系統(tǒng)的重要性和可行性。在此基礎(chǔ)上本文進(jìn)一步設(shè)計(jì)企業(yè)對(duì)項(xiàng)目部成本核算業(yè)務(wù)流程，通過規(guī)范各項(xiàng)業(yè)務(wù)的審批和跟蹤控制流程，加強(qiáng)項(xiàng)目實(shí)施全過程中企業(yè)對(duì)項(xiàng)目部以成本核算為基礎(chǔ)的成本管控能力，保持項(xiàng)目較高的盈利水平，提升企業(yè)的競(jìng)爭(zhēng)力。本文還考慮到在成本核算體系的推行過程中建筑企業(yè)與項(xiàng)目部的目標(biāo)利益的不一致性，運(yùn)用博弈論的觀點(diǎn)建立不完全信息的動(dòng)態(tài)博弈模型，分析建筑企業(yè)在推行成本核算體系中的項(xiàng)目責(zé)任成本考核環(huán)節(jié)對(duì)項(xiàng)目部成本控制的激勵(lì)機(jī)制，并提出相應(yīng)的建議。 最后，本文在總結(jié)研究成果的基礎(chǔ)上提出本文研究尚未解決的問題，并提出在網(wǎng)絡(luò)信息化大力發(fā)展的環(huán)境下，作業(yè)成本法與建筑企業(yè)資源計(jì)劃相對(duì)接的應(yīng)用展望。
[Abstract]:With the deepening of the market economy system in our country, the construction enterprises are expected to achieve the goal of reducing the construction cost and maximizing the economic benefits of the project under the premise of quality and safety standards. The competition in the construction market is becoming more and more fierce. This paper finds that the traditional cost management practices, including the cost accounting system, have more and more limitations and drawbacks. This paper presents the process of Activity-Based costing (ABC) in the Project Department, and illustrates the advantages of ABC compared with the traditional costing method through an example of cost calculation by Activity-Based costing (ABC). The importance and feasibility of using activity-based costing to establish cost accounting system are further explained. On this basis, this paper further designs the cost accounting business process of the project department, through standardizing the approval and tracking control process of each business, Strengthen the cost control ability of the project department based on cost accounting during the whole process of project implementation, and maintain the high profit level of the project. This paper also takes into account the inconsistency of the objective interests between the construction enterprise and the project department during the implementation of the cost accounting system, and establishes a dynamic game model of incomplete information by using the view of game theory. This paper analyzes the incentive mechanism of project responsibility cost assessment in the implementation of cost accounting system for construction enterprises to control the cost of project department, and puts forward some corresponding suggestions. Finally, on the basis of summarizing the research results, this paper puts forward the unsolved problems in this paper, and puts forward the prospect of the application of Activity-Based costing (ABC) and Construction Enterprise Resource Planning (ERP) in the environment of network information development.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;TU723.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 郭婧娟;我國(guó)與發(fā)達(dá)國(guó)家工程造價(jià)管理模式的比較分析[J];北方交通大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2003年01期

2 江劍華;;房地產(chǎn)開發(fā)項(xiàng)目前期成本控制研究[J];財(cái)經(jīng)界(學(xué)術(shù)版);2008年02期

3 李玲;;建筑施工企業(yè)項(xiàng)目成本的動(dòng)態(tài)管理探究[J];財(cái)經(jīng)界(學(xué)術(shù)版);2011年02期

4 李松根;;市政工程施工的成本影響因素及控制方法探討[J];經(jīng)營(yíng)管理者;2011年16期

5 王學(xué)通;;非對(duì)稱信息條件下建筑企業(yè)市場(chǎng)聲譽(yù)博弈分析[J];廣州大學(xué)學(xué)報(bào)(自然科學(xué)版);2006年04期

6 劉銀國(guó);;基于委托—代理理論的國(guó)有企業(yè)經(jīng)營(yíng)者激勵(lì)機(jī)制研究[J];經(jīng)濟(jì)問題探索;2007年01期

7 李慶川;李德英;;淺析戰(zhàn)略成本管理在工程項(xiàng)目建設(shè)中的應(yīng)用[J];價(jià)值工程;2008年04期

8 歐佩玉,王平心;作業(yè)分析法及其在我國(guó)先進(jìn)制造企業(yè)的應(yīng)用[J];會(huì)計(jì)研究;2000年02期

9 胡奕明;ABC、ABM在我國(guó)企業(yè)的自發(fā)形成與發(fā)展[J];會(huì)計(jì)研究;2001年03期

10 張蕊;饒斌;吳煒;;作業(yè)成本法在卷煙制造業(yè)成本核算中的應(yīng)用研究[J];會(huì)計(jì)研究;2006年07期

本文編號(hào)：1541844