【作者】 陈庆忠；

【导师】 丁焕峰； 陈溪华；

【作者基本信息】 华南理工大学 ， 项目管理， 2010， 硕士

【摘要】 本文以所在公司施工项目作为研究案例,以提高公司成本管理水平为目的,运用作业成本管理理论进行分析、总结,找到适合小型施工企业进一步提高效益效率的方法。本文第1章首先提出问题。通过阐述目前施工企业成本管理的已有研究和运用成果,以及简述当前国家建筑类施工企业的定额标准和工程量清单规范,从成本理论特点、行业特点、市场现状等几个方面出发,概述先进的成本管理理论成果不能在中小建筑企业得到有效运用的大部环境。接着笔锋一转,笔者另辟蹊径,认为小型施工企业更具有改革的优势。而企业成本管理的核心基础是成本核算,因此将如何在小型施工企业成本核算中快速有效的导入作业成本法(ABC)作为论文研究的目的。论文第2章阐述作业成本法(ABC)的基本理论以及当前ABC在建筑企业运用方面的研究。笔者认为,当前作业成本法的理论和实证研究,片面追求理论工具的照搬照套,过度强调从大处着手,且注重在大型企业或大型项目的推广研究。但是,研究成果受到大型企业原有的成本系统的限制,局限于企业的实施意愿,因此迟迟不能得到推广。小企业受制于资金实力、信心和方法工具,同样不敢“第一个吃螃蟹”。笔者认为可以换个角度,从小处入手,在实践中贯彻ABC的理念而不是整个复杂的系统。论文第3章本着实用的原则实践作业成本法的理念。论文引用前辈的研究成果,提出简化ABC模型,并对简化ABC模型的优缺点和可行性进行分析。简化ABC模型不适于物流、服务或者高新等间接费用较复杂的小企业,但其非常适用于小型制造和建筑施工企业。论文第4章以笔者所在小型施工企业为案例,运用简化ABC模型推导成本计算过程并得出结果,并与传统成本法进行了简单的比较。通过实例证明了,简化运用作业成本的理念,利用小企业组织流程简单、信息获取方便的特点,同样能够获取经营中的成本管理信息,得到作业成本法指导企业经营的益处。论文最后简述了研究的不足,笔者相信通过进一步深入探讨和实践验证,作业成本法一定能为小型施工企业带来管理的提升和实在的效益。更多还原

【Abstract】 In this dissertation, for the purpose of improving the cost management level, I take my company’s construction projects as study cases, using Activity-Based Costing(ABC) to analyze, summarize, to find more applicable methods of improving efficiency for Small-Sized construction companies.At the Chapter 1 I propose the problem. By describing the existing cost management research and usage in construction companies, and summarizing the current state architectural standards of ration and work amount lists, this dissertation starts from several aspects of cost theory characteristics, industry characteristics and market status, to get the results of advanced cost management theories can not be effectively used in Medium-and-Small-Sized construction enterprises. Then, quite true, I look for other ways that Small-Sized construction companies have the advantage of reformation. As the core foundation of enterprise cost management is costing, I take the point of how to use the Activity-Based Costing(ABC) fast and efficiently in Small-Sized construction companies as a research purposes.Chapter 2 describes the basic theory and the current use of ABC in construction enterprises. I believe that the current costing management theories and research pursue the theoretical tools unilaterally, and over-stressed at the big points and the promotion of research in large enterprises or projects. However, the research are limited by the original cost system and implementation of large enterprises, so can not be replicated yet. Small companies are also restricted by financial strength, confidence, method and tools, can not "first to eat crab". I think we can change the angle to start from small point, to carry out the ABC idea in practice but not the entire complex system.The Chapter 3 based on practical principle to carry out the ABC concept. This dissertation quotes original research, to simplify ABC model, and analyse the relative merits and feasibility of the simplified ABC model. The simplified ABC model is unsuitable for logistics, services, high-tech or other small businesses with complex indirect costing, but it is very applicable to small manufacturing and construction companies.At Chapter 4, I take the small construction company as a case, to derive the costing process and get a result by using of simplified ABC model, then compare the method with traditional costing management. The example proved that, simplified ABC, using the characteristics of simple organization and convenient information access of small business, can also obtain cost management information and get the benefits of ABC to Small-Sized construction business. Finally, the dissertation outlines the lack of research. I believe that through further study and practice of verification, the ABC will be able to bring management improvement and real benefits for small construction companies.更多还原