【摘要】：由于電網(wǎng)工程關(guān)系國計(jì)民生,建設(shè)單位對(duì)于工程質(zhì)量及完工期限一般要求嚴(yán)格,對(duì)于工程成本控制的重視程度一般低于對(duì)質(zhì)量和施工進(jìn)度的管控。電力體制改革后,電力部門由國家機(jī)關(guān)部門轉(zhuǎn)為國有企業(yè),步入市場(chǎng)經(jīng)濟(jì)體制的電力工程建設(shè)單位逐漸開始重視電力工程的成本控制,尋求工程項(xiàng)目中的成本控制關(guān)鍵點(diǎn),減少低價(jià)值輸出作業(yè),進(jìn)而提高經(jīng)濟(jì)效益已經(jīng)成為電網(wǎng)工程成本管控的重點(diǎn)。2014年5月最新下發(fā)的《“十二五”期間電網(wǎng)工程項(xiàng)目造價(jià)分析》也表明,無法找到項(xiàng)目成本控制薄弱環(huán)節(jié)已經(jīng)成為電網(wǎng)工程成本核算體系的軟肋。受價(jià)值鏈思想的啟示,作者認(rèn)為應(yīng)對(duì)傳統(tǒng)成本核算與控制方法進(jìn)行改進(jìn),想辦法將成本落實(shí)到具體的施工流程中,把各項(xiàng)資源的消耗對(duì)應(yīng)到具體施工流程,尋找到準(zhǔn)確的成本承擔(dān)對(duì)象。本文將現(xiàn)普遍用于生產(chǎn)制造業(yè)的作業(yè)成本法應(yīng)用到電網(wǎng)工程項(xiàng)目中。首先闡釋作業(yè)成本法的基本理論,并探討作業(yè)成本法與現(xiàn)行一般成本核算方法的區(qū)別,揭示現(xiàn)行傳統(tǒng)成本分析方法中存在的成本衡量不及時(shí)等弊端;再結(jié)合電網(wǎng)工程特點(diǎn)對(duì)作業(yè)成本法用于電網(wǎng)工程項(xiàng)目成本核算的可行性進(jìn)行分析。其后建立作業(yè)成本法在電網(wǎng)工程成本分析中的應(yīng)用模型,并深入探討相關(guān)核心內(nèi)容,作業(yè)庫、資源庫、成本對(duì)象、成本動(dòng)因的建立原則及方法。最后結(jié)合JSY220kV變電工程,運(yùn)用作業(yè)成本法進(jìn)行成本分析,找到成本控制關(guān)鍵環(huán)節(jié)——管線鋪埋長(zhǎng)度超標(biāo),綜合單價(jià)高于預(yù)算。由此驗(yàn)證了在電網(wǎng)工程中應(yīng)用作業(yè)成本法可以及時(shí)發(fā)現(xiàn)導(dǎo)致成本超支的具體施工環(huán)節(jié),以利于項(xiàng)目成本監(jiān)管,并起到完善現(xiàn)有電網(wǎng)工程項(xiàng)目成本核算體系的作用。
[Abstract]:Because the power network project is related to the national economy and the people's livelihood, the construction unit generally requires strict project quality and completion deadline, and the degree of attention to project cost control is generally lower than the control of quality and construction progress. After the reform of the electric power system, the electric power department has been transformed from the state department to the state-owned enterprise, and the electric power engineering construction unit that has stepped into the market economy system has gradually begun to attach importance to the cost control of the electric power project, and to seek the key points of the cost control in the engineering project. Reducing low-value output operations and thus increasing economic benefits have become the focus of cost control in power grid engineering. The latest issue of the "Twelfth Five-Year Plan" project cost analysis in May 2014 also shows that, Unable to find the weak link of project cost control has become the weakness of grid engineering cost accounting system. Inspired by the thought of value chain, the author thinks that the traditional cost accounting and control methods should be improved, the cost should be put into concrete construction process, and the consumption of resources should be corresponding to the concrete construction process. To find the exact cost bearing object. In this paper, Activity-Based costing (ABC), which is widely used in manufacturing industry, is applied to power grid project. First, it explains the basic theory of activity-based costing, discusses the difference between activity-based costing and current general cost accounting methods, and reveals the disadvantages of the traditional cost analysis methods, such as the cost measurement is not timely and so on. Combining with the characteristics of power grid engineering, the feasibility of using activity-based costing in power grid engineering project cost accounting is analyzed. Then the application model of activity-based costing in power grid engineering cost analysis is established, and the establishment principles and methods of related core contents, activity base, resource base, cost object and cost driver are discussed. Finally, combining with the JSY220kV substation project, the cost analysis is carried out by using the activity-based costing method. The key link of cost control is found that the buried length of the pipeline exceeds the standard, and the comprehensive unit price is higher than the budget. It is verified that the application of activity-based costing in power grid engineering can find out the concrete construction links that lead to cost overrun in time, so as to facilitate the supervision of project cost, and play the role of perfecting the existing system of cost accounting for power grid engineering projects.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.61

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 莫曉明;;作業(yè)成本法在電網(wǎng)企業(yè)檢修中的探索[J];中國電力企業(yè)管理;2014年24期

2 張建儒;王璐;;企業(yè)戰(zhàn)略成本管理業(yè)績(jī)?cè)u(píng)價(jià)體系構(gòu)建探討[J];財(cái)會(huì)通訊;2014年32期

3 孫樹旺;;基于價(jià)值鏈的企業(yè)預(yù)算管理模式構(gòu)建[J];財(cái)會(huì)通訊;2014年32期

4 劉宜鴻;;淺談戰(zhàn)略成本管理在企業(yè)供應(yīng)鏈決策中的應(yīng)用[J];財(cái)會(huì)通訊;2014年32期

5 隋海燕;;淺議工程施工項(xiàng)目成本控制問題[J];財(cái)會(huì)通訊;2014年32期

6 許亞湖;;企業(yè)產(chǎn)品成本核算理論:反思與重構(gòu)[J];財(cái)會(huì)通訊;2014年31期

7 郭小瑩;;如何進(jìn)行項(xiàng)目成本管理[J];黑龍江科技信息;2013年24期

8 管榮桂;;施工階段成本控制之我見[J];中小企業(yè)管理與科技(下旬刊);2012年07期

9 馮曉榮;;淺論我國公共工程成本管理[J];才智;2012年08期

10 陳青;;施工階段造價(jià)控制及資源管理探討[J];經(jīng)營(yíng)管理者;2012年02期

相關(guān)碩士學(xué)位論文 前4條

1 黃東惠;輝寶集團(tuán)作業(yè)成本管理方案設(shè)計(jì)[D];蘭州大學(xué);2014年

2 吳大俊;輸電線路建設(shè)成本控制與管理研究[D];華北電力大學(xué);2011年

3 何曉源;作業(yè)成本法在工程項(xiàng)目施工成本管理中的應(yīng)用研究[D];華東交通大學(xué);2009年

4 王屹;建筑工程項(xiàng)目施工成本控制研究與實(shí)踐[D];重慶大學(xué);2008年

，

本文編號(hào)：2384716