基于作业成本法的高速公路工程项目成本控制研究

【作者】 张美花；

【导师】 谢忠镖；

【作者基本信息】 江西理工大学 ， 管理科学与工程， 2009， 硕士

【摘要】 由于高速公路工程项目投资大、周期长、风险高等技术经济特点,为成本控制带来较高的难度。在我国,高速公路工程施工成本管理存在不少的问题,企业的控制意识淡薄,控制方法功能不足,缺乏一套科学合理、简便易行的成本管理体系。作业成本控制法作为一种技术与经济相结合的方法正好迎合了高速公路工程施工企业的目标追求,在施工的各阶段均可以发挥很大的效能,为施工企业节约成本、增加利润、优化管理、促进技术进步、创造有利条件。因此大力提倡在高速公路施工企业中应用作业成本控制法,对于提高高速公路施工企业产品效益,培育和形成企业的核心竞争力,促进国民经济和社会可持续发展,具有重要的影响和作用。由于我国高速公路施工行业中的作业成本控制法还处于起步阶段,作业成本法之不为广大的高速公路施工企业所熟悉、掌握、甚至被误解。为了让高速公路施工企业对作业成本法进一步熟悉,让各企业能自觉熟练应用作业成本法进行成本控制,有必要在理论和实践的高度上建立一套高速公路工程施工的作业成本控制管理体系,为高速公路施工企业提高核心竞争力提供有力的支持和帮助。本文首先从成本控制的概念入手,分析了我国高速公路施工企业结构、特点和现状,并对我国高速公路施工企业当前的成本控制方法进行了调查研究,最终确定作业成本法作为高速公路施工企业的成本控制方法,并详细地介绍了作业成本法。除此之外,结合了福建龙长(龙岩—长汀)高速公路的成本控制方法,应用作业成本法对高速公路的隧道工程的现场成本进行了详细分析,并提出了完善和深化高速公路施工企业的成本控制体系的构想,以此为其他建筑施工企业的成本控制提供借鉴和参考,并做出进一步研究展望。本文的创新点在于从工程建设项目的基础层次(即现场作业)出发,对成本控制进行研究,而且对工程建设项目作业现场的成本系统,从立项到竣工的作业周期进行全程动态控制研究。更多还原

【Abstract】 It is difficult to control the costs of Highway projects because of its techno-economic characteristics such as large investment、long period、high risk. Lots of problems in the Highway construction enterprises are unresolved that have a weak sense of control、lack of control functions and lack of a scientific and rational、user-friendly and cost-management system. Activity-based costing, a scientific method which combines technology and economy, is undoubtedly a useful tool to help the Highway construction enterprises achieve such goals. The construction enterprises can be very effective from it in different stages of construction、save cost、increase profits and optimize the management To promote technological progress to create favorable conditions. So it’s very important to popularize the application of Activity-based costing to Highway construction enterprises, which will help to improve the value of the products of Highway construction enterprises, foster and form the core of enterprise competitiveness, promote national economic and social sustainable development.Since Activity-based costing is still in its infancy in our country, it hasn’t been well-accepted by Highway construction enterprises. Sometimes, it’s even misunderstood. Therefore, it’s necessary to build a operating cost control management system on the basis of theory and practice so that the Highway construction enterprises can have a better understanding of Activity-based costing, then they can further apply it spontaneously and skillfully to create new value, and it can help to increase the core competence in this way.This article first obtains from the cost control concept, has analyzed Chinese highway construction business structure, characteristics and status quo and studied Chinese highway construction enterprises of the current method of cost control. This article has determined activity-based costing as cost control methods of highway construction enterprise and a detailed description of the activity-based costing. In addition, This article has conducted Fujian Long Chang(Longyan -Changting) highway cost control methods, activity-based costing application for the highway tunnel project at the scene of a detailed cost analysis, and proposed to improve and deepen the enterprises idea of cost control system of Highway construction, as for other construction companies to control costs and to provide reference information, and making the further research forecast.This article has the innovation on these two part, embarks from the engineering construction project foundation level (namely the scene of produces), conducts the research to the cost control; conducts the entire journey dynamic control research to the project work cycle from setting up the item to arriving objection.更多还原