【作者】 王奎杰；

【导师】 李红；

【作者基本信息】 山西财经大学 ， 管理科学与工程， 2008， 硕士

【摘要】 在我国,建筑施工企业的成本管理大部分仍是立足于生产现场管理的传统成本管理模式。传统的成本管理以产品为中心,难以落实作业的成本责任,不利于建立企业生产经营全过程的责任制,传统的成本管理难以对作业的效绩进行评价,不但不利于资源消耗的监督和节约,而且也难以建立激励与约束相结合的经营机制。解决这一问题最有效的方法就是进行成本管理的创新,本文从系统的思想,建立新的作业成本管理体系,进行作业成本核算,进一步改革和完善施工企业成本管理体制。本文所做的主要工作有:1.将作业成本法的思想系统地引入施工项目成本管理之中,提出了基于作业成本法的项目成本核算方法,在一定程度上提高了施工项目成本信息的准确性。2.文章围绕作业成本法原理,指出了它是一种先进的成本核算方法,是基于传统成本计算方法不能提供准确的成本信息而产生的;对其相关的基本概念、成本计算流程进行了研究。3.给出了作业成本法中同质作业的概念及合并条件,并对合并条件做了数学过程分析。4.在案例研究中以某路桥公司ZJ集团在某市三环路系统工程为研究对象,建立了该系统工程项目作业成本法的核算体系。根据工程项目成本费用构成的特点,以合同工程量清单为成本管理对象,在清单项下进行WBS分解,细分至工序编制项目的成本计划。并设置了新的账套,运用ERP软件结合新建账套建立了作业成本核算系统。对两种方法做了比较分析,验证了该方法在施工企业成本核算中的有效性。更多还原

【Abstract】 In China, the cost management of most construction enterprises is still based on the traditional products-centered mode. By this mode, on one hand, it is not easy to ascertain responsibilities in the production cost or conducive to the responsibility system through the whole producing and managing process. On the other hand, the traditional mode not only makes it difficult to evaluate the enterprise’s efficiency and achievement, but also it is bad for the supervision on resource consumption and conservation as well as the establishment of the combined incentive and restrictive mechanism. Therefore, the most efficient way of solving this problem is to innovate the traditional mode. Through studying the modern western mode of cost management, we can carry out reform to establish a new Activity-Based Costing system. The main tasks of this paper are listed as follows:1. With the introduction of the Activity-Based Costing system to Construction Projects,the Project cost accounting mode was put forward, which greatly improved the accuracy of cost information.2. The paper focused on Activity-Based Costing principles, pointing out that it was an advanced mode of cost accounting, which was based on the fact that the traditional mode can not provide accurate information on cost calculating. Besides, the basic concepts and costing procedure of this new mode were studied in this paper.3. It brought forward the concept of homogeneous activities and the terms of the merger. Meanwhile, the new mode was analyzed from the perspective of mathematics.4. In case study, we took a system engineering of one city’s of road and bridge company ZJ as a subject, and established the Activity-Based Costing accounting system for the engineering project. We analyzed the project cost according to its constitutional characteristics, then decomposed the project to WBS .And we also set a new account book. With the use of ERP software as well as this new account book, the new Activity-Based Costing calculating system was established. Furthermore, after a comparison between the two modes, we verified the validity of the new mode in the cost-accounting system of construction enterprises.更多还原