本文選題：作業(yè)成本法　切入點(diǎn)：建筑施工項(xiàng)目　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】：建筑施工行業(yè)的資本、勞動(dòng)密集度高，自動(dòng)化程度較低且競(jìng)爭(zhēng)激烈。在建筑施工項(xiàng)目中采用作業(yè)成本法能夠解決傳統(tǒng)成本法信息失真問題，有利于降低成本，優(yōu)化項(xiàng)目管理流程，并提高生產(chǎn)效率。 本文主要研究基于作業(yè)成本法下的建筑施工項(xiàng)目成本控制。內(nèi)容分為四個(gè)部分。首先是緒論，對(duì)作業(yè)成本法的體系研究及其應(yīng)用于建筑施工項(xiàng)目的進(jìn)展進(jìn)行了綜述，提出了作業(yè)成本法應(yīng)用于建筑施工項(xiàng)目的研究背景、研究意義和研究思路。然后，對(duì)作業(yè)成本法的基本理論和一般工作程序進(jìn)行了介紹。并通過將作業(yè)成本法與傳統(tǒng)成本法進(jìn)行比較，得出作業(yè)成本法的成本信息更科學(xué)，對(duì)成本控制更有參考價(jià)值的總結(jié)。其次，對(duì)建筑施工項(xiàng)目的成本特性、成本構(gòu)成及成本控制現(xiàn)狀進(jìn)行了描述。分析了在建筑施工項(xiàng)目中實(shí)施作業(yè)成本法的必要性、可行性和實(shí)施原則。最后是案例分析，為本文重點(diǎn)章節(jié)，探討了作業(yè)成本法在建筑施工項(xiàng)目成本控制中的實(shí)際運(yùn)用。本文以工程量清單為基礎(chǔ)，分別進(jìn)行了成本對(duì)象的定義、作業(yè)分析、成本動(dòng)因分析以及計(jì)算結(jié)果的分析等。得出在建筑施工項(xiàng)目中實(shí)施作業(yè)成本法能夠降低成本，優(yōu)化項(xiàng)目管理流程，提高生產(chǎn)率的結(jié)論。同時(shí)也提出了現(xiàn)階段在建筑施工項(xiàng)目中實(shí)施作業(yè)成本法需要注意的問題和尚待解決的問題。本文的宗旨在于把作業(yè)成本法的原理和方法應(yīng)用于建筑施工項(xiàng)目的成本控制中，，探討應(yīng)用作業(yè)成本法對(duì)建筑施工項(xiàng)目進(jìn)行成本控制的模式，得出作業(yè)成本法在建筑使用項(xiàng)目成本控制中的有效性。
[Abstract]:The capital of construction industry is labor-intensive, automation is low and competition is fierce. In construction project, activity-based costing can solve the problem of information distortion of traditional cost method, which is helpful to reduce the cost. Optimize project management process and improve production efficiency. This paper mainly studies the cost control of construction projects based on Activity-based costing. The content is divided into four parts. First, the introduction, the research on the system of ABC and the progress of its application in construction projects are summarized. This paper puts forward the research background, research significance and research ideas of the application of activity-based costing in construction projects. The basic theory and general working procedure of activity-based costing are introduced. By comparing activity-based costing with traditional costing, the cost information of activity-based costing is more scientific. Secondly, the paper describes the cost characteristics, cost composition and current situation of cost control of construction projects, and analyzes the necessity of carrying out activity-based costing in construction projects. The feasibility and implementation principle. Finally, it is the case analysis, as the key chapter of this paper, the practical application of activity-based costing in construction project cost control is discussed. Based on the bill of quantities, the definition of cost object is given in this paper. Activity analysis, cost driver analysis and analysis of calculation results. It is concluded that the implementation of activity-based costing in construction projects can reduce the cost and optimize the project management process. At the same time, the paper points out the problems that should be paid attention to in the implementation of activity-based costing in construction projects at the present stage and the problems to be solved. The purpose of this paper is to apply the principle and method of activity-based costing to the construction projects. In the cost control of construction projects, This paper discusses the mode of cost control of construction project by activity-based costing, and obtains the effectiveness of activity-based costing in cost control of construction use project.
【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)】：TU723.3;F275.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 屈航;;淺談作業(yè)成本法的發(fā)展歷程及國內(nèi)外應(yīng)用[J];財(cái)會(huì)通訊;2010年20期

2 楊燕英,孫麗虹;略談作業(yè)成本法的原理及應(yīng)用[J];財(cái)會(huì)月刊;2003年18期

3 余緒纓;以ABM為核心的新管理體系的基本框架[J];當(dāng)代財(cái)經(jīng);1994年04期

4 郭琦,許曉華;作業(yè)成本法在施工企業(yè)管理中應(yīng)用的探討[J];建筑管理現(xiàn)代化;2004年05期

5 朱云,陳工孟;作業(yè)成本法在香港應(yīng)用的調(diào)查分析[J];會(huì)計(jì)研究;2000年08期

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

7 楊繼良;;國外作業(yè)成本法推行情況的調(diào)查綜述[J];會(huì)計(jì)研究;2005年07期

8 孟驚雷;;作業(yè)成本法在建筑施工企業(yè)中的應(yīng)用研究[J];財(cái)會(huì)通訊(理財(cái)版);2008年06期

9 潘飛 ,周為利;作業(yè)成本法在我國的過去、現(xiàn)狀和未來展望[J];上海會(huì)計(jì);2002年08期

10 上海財(cái)經(jīng)大學(xué)作業(yè)成本研究課題組;論我國作業(yè)成本系統(tǒng)的設(shè)計(jì)[J];上海會(huì)計(jì);2002年12期

本文編號(hào)：1646868