【摘要】 在装配式建筑成本管理费用愈高的趋势下,本文引入精益成本管理工具——作业成本法,将不同类型的预制构件作为成本标的物,合理准确地分配间接费用,结合实际案例研究了装配式建筑作业成本核算步骤,在此基础上对预制构件设计、生产、运输、安装以及信息化管理过程进行价值分析,并提出改进措施,最终建立增值高效的精益作业链,有效降低装配式建筑建造成本。更多还原

【Abstract】 Under the trend of higher management fee in prefabricated buildings,this research introduces the lean cost management tool Activity-Based Costing,which takes different types of prefabricated components as cost targets and distributes indirect costs accurately,and introduces the steps of ABC in prefabricated buildings combined with a practical case.On this basis,this paper analyses the value of components design,production,transportation,installation and information management,and puts forward improvement measures,ultimately establishes a valuable and efficient lean value chain,in order to effectively reduce the construction cost.更多还原