本文關(guān)鍵詞：估時(shí)作業(yè)成本法在施工企業(yè)的應(yīng)用研究　出處：《石家莊鐵道大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 估時(shí)作業(yè)成本法 施工企業(yè) 成本核算和管理

【摘要】：施工企業(yè)是國(guó)民經(jīng)濟(jì)的重要支柱產(chǎn)業(yè),對(duì)我國(guó)經(jīng)濟(jì)的發(fā)展有著舉足輕重的作用。隨著工程招投標(biāo)制度和工程量清單報(bào)價(jià)模式在施工行業(yè)的普遍應(yīng)用,施工企業(yè)間競(jìng)爭(zhēng)越來(lái)越激烈,投標(biāo)價(jià)格的高低直接影響著企業(yè)中標(biāo)的機(jī)率,低價(jià)中標(biāo)現(xiàn)象經(jīng)常出現(xiàn),使得企業(yè)之間獲得利潤(rùn)的空間越來(lái)越小。目前,我國(guó)大部分的施工企業(yè)仍在使用傳統(tǒng)的實(shí)際成本計(jì)算和管理方法,盡管這種方法符合企業(yè)會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度,能與大多數(shù)財(cái)務(wù)軟件相融合,但是隨著生產(chǎn)環(huán)境的變化,新型管理模式的出現(xiàn),間接費(fèi)用的比重不斷加大,在其基礎(chǔ)下生成的成本信息對(duì)于企業(yè)的決策而言已失去了相關(guān)性和可靠性,無(wú)法滿足需求。 作業(yè)成本法看上去解決了間接費(fèi)用分配不均的問(wèn)題,可以為企業(yè)管理者提供準(zhǔn)確和詳細(xì)的成本信息,便于企業(yè)進(jìn)行成本分析和成本控制。但是由于其存在著計(jì)算過(guò)程繁雜、成本動(dòng)因確認(rèn)困難、模型不易更新等不足,使其沒(méi)有被廣泛的應(yīng)用和推廣。估時(shí)作業(yè)成本法卻可以很好地彌補(bǔ)作業(yè)成本法的這些不足,能更好地反映施工企業(yè)復(fù)雜的營(yíng)運(yùn)流程,幫助企業(yè)掌握生產(chǎn)能力特別是閑置生產(chǎn)能力的狀況,提升企業(yè)資源的利用效率和效益。 本論文介紹了估時(shí)作業(yè)成本法的基本理論和計(jì)算過(guò)程,分析論證了施工企業(yè)引入估時(shí)作業(yè)成本法的必要性和可行性,并具體闡述了施工企業(yè)應(yīng)用估時(shí)作業(yè)成本法的流程步驟。并在此基礎(chǔ)上以橋梁工程為案例,以工程量清單為基礎(chǔ),通過(guò)對(duì)兩種作業(yè)成本法計(jì)算結(jié)果和工程量清單的對(duì)比分析,揭示了其產(chǎn)能利用情況和資源消耗情況,為施工企業(yè)建立、完善自己的內(nèi)部定額,優(yōu)化改進(jìn)業(yè)務(wù)流程,進(jìn)行下一步投標(biāo)報(bào)價(jià)和成本控制提供了依據(jù)。
[Abstract]:Construction enterprise is an important pillar industry of national economy, which plays an important role in the development of Chinese economy. The competition between construction enterprises is becoming more and more intense, the bidding price directly affects the probability of winning the bid, the phenomenon of winning the bid at low price often appears, which makes the space for profit between enterprises become smaller and smaller. Most construction enterprises in China still use the traditional method of actual cost calculation and management, although this method conforms to the accounting standards and accounting system of enterprises, and can be integrated with most financial software. However, with the change of production environment, the emergence of a new management model, the proportion of overhead costs is increasing, the cost information generated on its basis has lost its relevance and reliability for the decision-making of enterprises. Unable to meet the demand. Activity-Based costing (ABC) seems to solve the problem of uneven distribution of indirect costs, which can provide accurate and detailed cost information for enterprise managers. It is convenient for enterprises to carry out cost analysis and cost control, but due to the complexity of the calculation process, the cost driver identification is difficult, the model is not easy to update and so on. So that it has not been widely used and popularized. Activity-Based costing (ABC) can make up for these shortcomings of Activity-Based costing (ABC), and can better reflect the complex operation process of construction enterprises. Help enterprises to grasp the status of production capacity, especially idle production capacity, and improve the efficiency and efficiency of enterprise resources. This paper introduces the basic theory and calculation process of activity-based costing, and analyzes and demonstrates the necessity and feasibility of introducing activity-based costing in construction enterprises. The process steps of applying activity-based costing method in construction enterprises are expounded in detail. Based on the case of bridge engineering and the bill of quantities of construction enterprises, the paper discusses the application of Activity-Based costing (ABC) in construction enterprises. Through the comparison and analysis of the results of the two activity-based costing methods and the bill of quantities, the paper reveals the situation of productivity utilization and resource consumption, and establishes and perfects its own internal quota for construction enterprises. Optimization and improvement of business process, bidding and cost control for the next step to provide the basis.
【學(xué)位授予單位】：石家莊鐵道大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.92

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