【摘要】： 隨著社會(huì)經(jīng)濟(jì)的發(fā)展,我國(guó)的建筑裝飾行業(yè)發(fā)展迅速,企業(yè)之間的競(jìng)爭(zhēng)愈來(lái)愈激烈。并且在加入WTO的三年過(guò)渡期過(guò)后,中國(guó)建筑裝飾市場(chǎng)逐漸對(duì)外打開(kāi),我國(guó)建筑裝飾企業(yè)面臨前所未有的機(jī)遇和挑戰(zhàn),投標(biāo)報(bào)價(jià)在激烈的市場(chǎng)競(jìng)爭(zhēng)中越來(lái)越低,使得原來(lái)就很狹小的利潤(rùn)空間一縮再縮。施工企業(yè)要想在激烈的競(jìng)爭(zhēng)中生存和發(fā)展,就必須改變過(guò)去粗放的管理模式,從加強(qiáng)自身的施工項(xiàng)目成本管理入手,降低工程成本,以提高企業(yè)經(jīng)濟(jì)效益。 本文以作業(yè)成本法在建筑裝飾企業(yè)的應(yīng)用為研究對(duì)象,剖析建筑裝飾企業(yè)成本管理的現(xiàn)狀,通過(guò)對(duì)作業(yè)成本法理論的介紹,結(jié)合具體建筑裝飾企業(yè)用作業(yè)成本法實(shí)施成本控制的實(shí)例分析,論述了在建筑裝飾企業(yè)引入作業(yè)成本管理的成本控制思路,強(qiáng)調(diào)運(yùn)用作業(yè)成本法對(duì)企業(yè)項(xiàng)目成本實(shí)施準(zhǔn)確的核算,從而降低項(xiàng)目成本,改善企業(yè)的經(jīng)濟(jì)管理及提高企業(yè)的經(jīng)濟(jì)效益。
[Abstract]:With the development of social economy, the construction decoration industry of our country develops rapidly, and the competition between enterprises becomes more and more fierce. And after the three-year transition period of China's entry into WTO, China's architectural decoration market is gradually opening to the outside world, and China's architectural decoration enterprises are facing unprecedented opportunities and challenges. The bidding price is becoming lower and lower in the fierce market competition. So that the original very narrow profit space to shrink and shrink. If the construction enterprises want to survive and develop in the fierce competition, they must change the extensive management mode of the past, start with strengthening their own construction project cost management, reduce the project cost, in order to improve the economic benefit of the enterprise. Taking the application of activity-based costing in architectural decoration enterprises as the research object, this paper analyzes the present situation of cost management in architectural decoration enterprises, and introduces the theory of activity-based costing. Based on the analysis of the application of activity-based costing (ABC) in the cost control of building decoration enterprises, this paper discusses the cost control thinking of introducing activity-based cost management into architectural decoration enterprises. It is emphasized that the activity-based costing method should be used to calculate the project cost accurately, so as to reduce the project cost, improve the economic management of the enterprise and improve the economic benefit of the enterprise.
【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類號(hào)】：F406.72;F426.92

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 李明濤;作業(yè)成本法在建筑施工企業(yè)中的應(yīng)用研究[D];吉林財(cái)經(jīng)大學(xué);2010年

2 胡超;資源消耗會(huì)計(jì)在建筑施工企業(yè)中的應(yīng)用研究[D];南昌大學(xué);2011年

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本文編號(hào)：2463815