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论文编号：	10354
作者编号：	2120163246
上传时间：	2018/12/6 9:35:30
中文题目：	作业成本法在输变电工程项目成本核算的应用研究
英文题目：	Application Research of Activity-based Costing in Cost Accounting in Power Transmission and Transformation Engineering Projects
指导老师：	周晓苏
中文关键字：	输变电工程项目；作业成本法；资源动因；作业中心
英文关键字：	Transmission and distribution engineering projects; Activity Based Costing(ABC); Financial accounting; Operating unit
中文摘要：	长期以来，我国输变电工程项目的财务核算一直采用传统的标准成本法，财务人员的成本管理意识比较淡薄，往往仅是为了满足基本的财务需求和上级单位的要求而核算，核算方法固定且简单，其核算的结果与实际业务并不十分相符，这就导致向企业的决策者提供的数据存在不够科学和真实的现象。随着新一轮电力企业体制改革和输配电价改革的到来，输变电工程项目的施工逐渐向社会开放，即只要是有相应施工资质的企业均可以参与到电力施工项目的招投标中来，因此电力施工市场竞争日益激烈，利润空间被进一步压缩，国家电网公司下属的各省级输变电工程企业作为传统的中央企业若要在改革中立于不败之地，就必须提高自身的竞争力。输变电工程企业要想提高自身竞争力就首先要采用成本领先战略，在成本核算时以管理会计的思维出发。本文以新一轮电改和省级输变电公司转型升级为背景，从我国输变电工程企业的财务核算现状出发，分析现有的核算方法的不足，引入作业成本法在输变电工程项目的使用，建立一套完整的项目核算体系。本文将以具体的电力施工企业在施项目为案例，首先说明传统的标准成本法核算过程中的不合理性和粗放性，然后针对案例项目作业的具体特点，构建了输变电工程项目的作业成本法核算模型，包括建立案例企业的作业库体系与资源库体系，设计输变电工程项目的财务核算对象，归纳成本动因，计算输变电工程项目的作业成本，将核算结果应用于反映具体工程项目施工特点、企业各项经营指标核算、企业绩效考核、企业经济活动分析等各方面，最后得出采用作业成本法在输变电工程项目中进行核算是非常必要的结论。文章的最后提出企业应用作业成本法的保障措施以及作业成本法的优缺点供电力施工企业在实际工作中参考。
英文摘要：	Long-term since, our country power transmission and transformation project of financial accounting has been using the traditional standard cost method, the cost of the financial personnel management consciousness is weak, often only to accounting and accounting, the accounting methods of fixed and simple, the calculation result is not very consistent with the actual business, this leads to the enterprise decision-makers to provide enough data and real science. With the advent of a new round of the electric power enterprise system reform, power transmission and transformation project is gradually open to the public, as long as there is a corresponding construction enterprise of the qualifications to be involved in the electric power construction project bidding, so the electric power construction market competition is increasingly fierce, the state grid company subordinate of electricity transmission &transformation facilities of provincial enterprise as the traditional central enterprises to be in an impregnable position in the process of reform, we must improve their competitiveness. In order to improve its competitiveness, it is necessary to adopt a cost leadership strategy and apply management accounting thinking in cost accounting. Against the background of a new round of power reform and the transformation and upgrading of provincial power transmission and transformation companies, this paper starts from the current financial accounting of China's power transmission and transformation engineering enterprises, analyzes the deficiencies of existing accounting methods, introduces the application of activity-based costing in power transmission and transformation engineering projects, and establishes a complete project accounting system. Paper is written in a specific power construction enterprises in the project as a case, in the process of first shows the standard of traditional cost accounting method is not reasonable and CuFangXing, then according to the specific characteristics of case project assignments, build the homework cost method of accounting model of power transmission and transformation projects, including establishing case library system and database system, the design of power transmission and transformation project financial accounting, cost drivers, to calculate the cost of power transmission and transformation project operation, the calculation results are applied to reflect the specific project construction characteristics, the operation indexes accounting, enterprise performance evaluation, the enterprise economic activity analysis and so on various aspects, Finally, it is concluded that it is very necessary to use activity-based costing to calculate in the project of power transmission and transformation. At the end of the paper, the supporting measures of activity-based costing and the advantages and disadvantages of activity-based costing are proposed for reference in actual work of electric power construction enterprises.
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