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论文编号：	10894
作者编号：	2220160701
上传时间：	2019/6/12 23:05:04
中文题目：	作业成本法在YJ公司ZH大厦项目的应用研究
英文题目：	Application Research of ABC in YJ Company ZH Building Project
指导老师：	齐善鸿
中文关键字：	建筑装饰企业；作业成本法；成本控制
英文关键字：	Building Decoration Enterprise；Activity Based Costing；Cost Control
中文摘要：	摘要 经济的发展为建筑装饰企业的发展带来了新的契机，同时也使得行业间的竞争更加激烈。企业如果想在竞争中脱颖而出，就要提升自身的软硬件条件，尤其是要做好内部管理工作。当下，越来越管理理论被应用到企业经营实践中，这些理论在帮助企业改善管理方面发挥着重要作用。 成本管理是企业管理的一个重要分支。这是因为，在企业经营中，成本占据其订单费用的大多数。采用良好的成本控制方法，进行做好成本控制工作，可以提供更加准确的成本会计信息，为经营者进行合理决策提供准确的数据依据。目前，传统成本控制法和作业成本法是企业进行成本控制时主要采用的方法。在精细化管理理念盛行的今天，传统的成本控制方法存在很多弊端，难以胜任企业发展的要求。作业成本法对项目进行作业分解，寻找作业动因和资源动因，在此基础上，分析各项作业的成本，充分考虑直接成本因素和间接成本因素的影响，从而计算出项目及单品所要耗费的成本。作业成本法计算出来的数据更真实准确，可以帮助企业实现控制成本的目的。 本文结合笔者工作中接触到的案例，在充分研读有关文献的基础上，对案例进行定性分析和定量分析。文章从控制项目成本问题入手，研究作业成本法在建筑装饰企业项目成本控制的应用，从而实现做好成本控制，提升企业竞争力的目的。本文研究YJ公司承接的北京ZH大厦装饰项目成本管理情况，阐述其项目成本管理现状，分析其存在的问题及问题产生的原因，提出相关的对策。文章最后总结全文研究内容，并对该课题未来研究方向提出一些构想。希望本研究能对YJ公司更有效控制成本有所帮助，同时也能为业内其它企业做好成本管理工作提供经验借鉴。 关键词：建筑装饰企业；作业成本法；成本控制
英文摘要：	Abstract The development of the economy has brought new opportunities for the development of architectural decoration enterprises, and at the same time, the competition among industries has become more intense. If enterprises want to stand out from the competition, they must upgrade their software and hardware conditions, especially to do internal management. At the moment, more and more management theories are applied to business practices, which play an important role in helping companies improve management. Cost management is an important branch of business management. This is because, in business operations, costs account for the majority of their order costs. Using a good cost control method to carry out cost control work can provide more accurate cost accounting information and provide accurate data basis for operators to make reasonable decisions. At present, the traditional cost control method and the activity-based cost method are the main methods used by enterprises for cost control. Today, with the prevalence of refined management concepts, traditional cost control methods have many drawbacks and are difficult to meet the requirements of enterprise development. The activity-based costing method decomposes the project, finds the driving motivation and resource drivers, and on this basis, analyzes the cost of each operation, fully considers the impact of direct cost factors and indirect cost factors, and calculates the cost of the project and the single item. cost. The data calculated by the activity-based costing method is more realistic and accurate, and can help enterprises achieve the purpose of controlling costs. This article combines the cases that I have encountered in the work of the author, based on the full study of the relevant literature, qualitative analysis and quantitative analysis of the case. The article starts with the control project cost problem, and studies the application of the activity-based costing method in the cost control of the building decoration enterprise project, so as to achieve cost control and enhance the competitiveness of the enterprise. This paper studies the cost management of Beijing ZH Building decoration project undertaken by YJ Company, expounds the status quo of its project cost management, analyzes its existing problems and the causes of the problems, and proposes relevant countermeasures. The article concludes with a summary of the full text of the research, and proposes some ideas for the future research direction of the topic. It is hoped that this research will help YJ company to control costs more effectively, and it can also provide experience for other companies in the industry to do cost management work. Key Words: Building Decoration Enterprise；Activity Based Costing；Cost Control
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