本文選題：作業(yè)成本法　切入點：建筑施工項目　出處：《華中科技大學》2013年碩士論文　論文類型：學位論文

【摘要】：建筑施工行業(yè)的資本、勞動密集度高，自動化程度較低且競爭激烈。在建筑施工項目中采用作業(yè)成本法能夠解決傳統(tǒng)成本法信息失真問題，有利于降低成本，優(yōu)化項目管理流程，并提高生產(chǎn)效率。 本文主要研究基于作業(yè)成本法下的建筑施工項目成本控制。內(nèi)容分為四個部分。首先是緒論，對作業(yè)成本法的體系研究及其應用于建筑施工項目的進展進行了綜述，提出了作業(yè)成本法應用于建筑施工項目的研究背景、研究意義和研究思路。然后，對作業(yè)成本法的基本理論和一般工作程序進行了介紹。并通過將作業(yè)成本法與傳統(tǒng)成本法進行比較，得出作業(yè)成本法的成本信息更科學，對成本控制更有參考價值的總結(jié)。其次，對建筑施工項目的成本特性、成本構(gòu)成及成本控制現(xiàn)狀進行了描述。分析了在建筑施工項目中實施作業(yè)成本法的必要性、可行性和實施原則。最后是案例分析，為本文重點章節(jié)，探討了作業(yè)成本法在建筑施工項目成本控制中的實際運用。本文以工程量清單為基礎(chǔ)，分別進行了成本對象的定義、作業(yè)分析、成本動因分析以及計算結(jié)果的分析等。得出在建筑施工項目中實施作業(yè)成本法能夠降低成本，優(yōu)化項目管理流程，提高生產(chǎn)率的結(jié)論。同時也提出了現(xiàn)階段在建筑施工項目中實施作業(yè)成本法需要注意的問題和尚待解決的問題。本文的宗旨在于把作業(yè)成本法的原理和方法應用于建筑施工項目的成本控制中，，探討應用作業(yè)成本法對建筑施工項目進行成本控制的模式，得出作業(yè)成本法在建筑使用項目成本控制中的有效性。
[Abstract]:The capital of construction industry is labor-intensive, automation is low and competition is fierce. In construction project, activity-based costing can solve the problem of information distortion of traditional cost method, which is helpful to reduce the cost. Optimize project management process and improve production efficiency. This paper mainly studies the cost control of construction projects based on Activity-based costing. The content is divided into four parts. First, the introduction, the research on the system of ABC and the progress of its application in construction projects are summarized. This paper puts forward the research background, research significance and research ideas of the application of activity-based costing in construction projects. The basic theory and general working procedure of activity-based costing are introduced. By comparing activity-based costing with traditional costing, the cost information of activity-based costing is more scientific. Secondly, the paper describes the cost characteristics, cost composition and current situation of cost control of construction projects, and analyzes the necessity of carrying out activity-based costing in construction projects. The feasibility and implementation principle. Finally, it is the case analysis, as the key chapter of this paper, the practical application of activity-based costing in construction project cost control is discussed. Based on the bill of quantities, the definition of cost object is given in this paper. Activity analysis, cost driver analysis and analysis of calculation results. It is concluded that the implementation of activity-based costing in construction projects can reduce the cost and optimize the project management process. At the same time, the paper points out the problems that should be paid attention to in the implementation of activity-based costing in construction projects at the present stage and the problems to be solved. The purpose of this paper is to apply the principle and method of activity-based costing to the construction projects. In the cost control of construction projects, This paper discusses the mode of cost control of construction project by activity-based costing, and obtains the effectiveness of activity-based costing in cost control of construction use project.
【學位授予單位】：華中科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：TU723.3;F275.3

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