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论文编号：	11194
作者编号：	2320170621
上传时间：	2019/12/9 9:04:44
中文题目：	基于作业成本法的A施工项目成本管理研究
英文题目：	Construction project A cost management research based on Activity-Based Costing
指导老师：	张国萍
中文关键字：	施工企业；建设项目；作业成本法；成本控制
英文关键字：	Construction Enterprise; Construction Project; Activity-based Costing; Cost Control
中文摘要：	当前，由于国家经济结构及产业结构调整，以及经济大环境的剧烈变化，导致实体经济投资总额减少，建筑行业相关企业链条流动资金极其短缺。建筑市场竞争日益激烈，当前的成本核算及成本管理方法已经不能满足复杂业态项目、亏损项目、短平快项目等各类成本多样化项目的需求。而作业成本法的诞生和发展，恰好弥补了这项空缺，它可以以更加科学合理的方式对成本的分配和组成进行划分，提高成本核算精度以及成本管理力度，从而提升施工企业核心竞争力。 第一章，本文分析了当前建筑业以及建筑施工企业的生存状态，提出了施工企业必须进一步提高成本管理水平、提升成本核算精度的研究出发点，通过此找到了作业成本法这一实现途径。确定了以A项目作为研究对象分析传统成本核算方法与作业成本法核算相比缺陷的研究内容，和从作业观层面描述项目管理的实际情况并主要对某些重大成本向重点分析、计算其应记取管理费、找出其与费率分摊方式偏差的研究方法。 第二章，结合国内外的文献及研究成果，对作业成本法的理论及实际应用的发展历程做了总结和评价。目前，国外在此方面上的研究仍处于领先地位,在施工项目上的应用已经摸索出了许多值得借鉴的经验和教训，形成了一定的知识体系。国内在实际应用方面还处于起步阶段，并且以制造型企业为主。因此本文分析了建筑施工企业的成本构成和施工项目的成本分类，总结了目前施工企业常规的成本管理方法。对作业成本法的理论进行了简要的学习研究，包括作业成本法的基本思想、要素、作业成本的计算及管理。 第三章，详细介绍了B公司的整体情况以及项目成本管理制度和方法，从中找出B公司当前成本管理存在的问题，并结合B公司自身特点和竞争对手情况，对所存在问题的原因进行了一定程度的分析。以作业成本法的相关理论为基础，从优化企业资源配置、加强内部管理、提高成本信息精度、促进建立企业定额等方面阐述了作业成本法的优点和特性，分别从理论层面和技术层面论证了作业成本法在建筑企业中推广的必要性和可行性。 第四章，主要内容为作业成本法在A项目上的实际应用。理清了作业成本法应用的管理思路：进行事前、事中、时候的项目成本管理策划；科学、合理的编制作业成本计；建立起完整的项目成本控制、核算、分析、考核体系，依据此管理思路，对A项目进行实际分析。在确定好项目的核算基础后，统计A项目的收入金额；劳务、材料、专业分包、措施费、管理费、财务费用、等各项成本总和；分析项目整体效益情况。通过访谈的形式对B公司进行实地调研及分析现状，了解其当前的基本情况、成本管理制度和目前实施效果、成本核算相关的财务业务办理流程，根据企业自身情况以及行业特点专门设计了作业成本核算系统。将A项目从单项工程，逐步分解细化为分部工程、分项工程、作业中心，根据对具体施工流程的描述，分成各项作业，再将这些作业一步进行合并，建立作业中心，选择代表性作业和对应的作业动因，计算成本库分配率，选择相应的成本动因。成本动因的选择需要遵循成本和效益原则、必要性和充分性原则、相关性原则。通过此方法，分别按照作业成本法和传统成本法核算方法，计算项目抹灰作业中心中墙面抹灰作业中心和地面找平作业中心的措施费、管理费用和财务费用分配情况，将两种计算方式所得数据结果进行分析和比较，找出具体差异，分析差异产生原因，论述差异对项目成本管理和公司运营所产生的影响。 第五章，通过本次作业成本法在A项目的实际应用，总结了一些作业成本法在建筑施工企业实施的关键,提出了少许作业成本法核算的要点和建议。建筑施工企业可以不断积累不同类型项目的数据，与当前已成熟应用的成本核算系统相结合，建立起以作业成本法为基础的成本核算系统，提高公司在投标报价、工程预算、合同分包、成本管理等方面的水平。采用作业成本法，能够结合企业自身情况和特点，建立具有其自身特色的新定价模式，多样化控制成本以科学制定定价决策。建筑施工企业实施作业成本法，还是要与传统成本管理方法相结合，培养全员成本控制观念。施工企业要合理利用并完善作业成本管理信息系统，建立流程化的作业成本信息系统，也可以外包软件开发商，会同一线管理人员，开发作业成本核算软件及息系统，建立内部大数据云端。 综上，论文通过本次研究，在现有的成本控制方法基础上，实行了作业成本法进行核算，依托作业成本法在理论、程序和方法等方面的有效性和科学性特征，提出一种新的成本控制参考模式为施工提高效益、提升管理水平提供可供参考的思路和指导。分析了B公司成本管理的问题和原因，论证了作业成本法对于施工企业的可行性，肯定了作业成本法在成本定价中产生的积极作用，找到了作业成本法促进施工企业管理水平提高的途径。目前，实施作业成本法会增加大量的工作量，优势尚不明显，还会导致一定程度上的成本上升，但将来，基于作业成本法构成的企业施工成本核算体系、作业预算体系、作业管理体系、成本定价体系将会真正凸显其作用，在施工企业推行作业成本法会创造更多的价值。
英文摘要：	At present, due to the adjustment of the national economic structure and industrial structure, as well as the drastic changes of the economic environment, the total amount of real economic investment is reduced, and the chain liquidity of construction industry related enterprises is extremely short. With the increasingly fierce competition in the construction market, the current cost accounting and cost management methods have been unable to meet the needs of various cost diversification projects, such as complex business type projects, loss projects, short and fast projects. The birth and development of activity-based costing just make up for this vacancy. It can divide the cost distribution and composition in a more scientific and reasonable way, improve the accuracy of cost accounting and cost management, so as to enhance the core competitiveness of construction enterprises. In the first chapter, this paper analyzes the existing state of the current construction industry and construction enterprises, puts forward the starting point of the research that construction enterprises must further improve the level of cost management and the accuracy of cost accounting, and finds the way to realize activity-based costing. This paper defines the research content of analyzing the defects of traditional cost accounting method compared with activity-based costing method with project a as the research object, and describes the actual situation of project management from the perspective of activity, mainly focuses on the analysis of some major costs, calculates the management fees that should be recorded, and finds out the research method of deviation from the rate allocation method. The second chapter, combined with the literature and research results at home and abroad, summarizes and evaluates the development process of the theory and practical application of ABC. At present, foreign research in this area is still in a leading position. Many experiences and lessons have been found in the application of construction projects, and a certain knowledge system has been formed. In China, the practical application is still in the initial stage, and mainly in the manufacturing and modeling enterprises. Therefore, this paper analyzes the cost composition of construction enterprises and the cost classification of construction projects, and summarizes the current cost management methods of construction enterprises. This paper studies the theory of activity-based costing briefly, including the basic idea, elements, calculation and management of activity-based costing. The third chapter introduces the whole situation of company B and the project cost management system and method in detail, finds out the existing problems of company B's current cost management, and analyzes the causes of the existing problems to a certain extent in combination with the characteristics of company B and the situation of its competitors. Based on the related theory of activity-based costing, this paper expounds the advantages and characteristics of activity-based costing from the aspects of optimizing resource allocation, strengthening internal management, improving cost information accuracy, promoting the establishment of enterprise quota, and demonstrates the necessity and feasibility of the application of Activity-Based Costing in construction enterprises from the theoretical and technical aspects. The fourth chapter, the main content is the practical application of ABC in project a. This paper clarifies the management ideas of the application of Activity-Based Costing: to plan the project cost management in advance, during and at the right time; to scientifically and reasonably prepare the activity-based costing; to establish a complete project cost control, accounting, analysis and assessment system, and to carry out the actual analysis of project a according to this management idea. After the accounting basis of the project is determined, the revenue amount of project a is calculated; the total cost of labor, materials, professional subcontracting, measure cost, management cost, financial cost, etc. is calculated; the overall benefit of the project is analyzed. Through the form of interview, we made a field investigation and analysis of the current situation of company B, understood its current basic situation, cost management system and current implementation effect, financial business process related to cost accounting, and designed a special activity-based cost accounting system according to the enterprise's own situation and industry characteristics. Project a is gradually divided into sub projects, sub projects and operation centers from single projects. According to the description of specific construction process, it is divided into various operations. Then, these operations are combined step by step to establish operation centers, select representative operations and corresponding operation drivers, calculate the allocation rate of cost base, and select corresponding cost drivers. The choice of cost drivers should follow the principles of cost and benefit, necessity and sufficiency, and relevance. Through this method, according to the activity-based costing method and the traditional costing method, calculate the measure cost, management cost and financial cost distribution of the wall plastering operation center and the ground leveling operation center in the project plastering operation center, analyze and compare the data results of the two calculation methods, find out the specific differences, analyze the causes of the differences, and discuss the differences The impact of project cost management and company operation. The fifth chapter, through the practical application of this activity-based costing in project a, summarizes some key points of the implementation of Activity-Based Costing in construction enterprises, and puts forward some key points and suggestions of activity-based costing accounting. Construction enterprises can continuously accumulate data of different types of projects, combine with the current mature cost accounting system, establish a cost accounting system based on activity-based costing, and improve the company's level in bidding, project budget, contract subcontracting, cost management, etc. By using activity-based costing, a new pricing model with its own characteristics can be established in combination with the enterprise's own situation and characteristics, and the cost can be controlled in a diversified way to make pricing decisions scientifically. The implementation of Activity-Based Costing in construction enterprises should be combined with traditional cost management methods to cultivate the concept of cost control for all employees. Construction enterprises should make rational use of and improve the activity-based cost management information system, establish a process based activity-based cost information system, or outsource software developers, develop activity-based cost accounting software and information system together with front-line management personnel, and establish an internal big data cloud. In conclusion, through this study, on the basis of the existing cost control methods, the paper implements the activity-based costing for accounting, relying on the effectiveness and scientific characteristics of the activity-based costing in theory, procedure and method, and puts forward a new cost control reference mode to provide reference ideas and guidance for improving the efficiency of construction and management level. This paper analyzes the problems and causes of cost management in company B, demonstrates the feasibility of activity-based costing for construction enterprises, affirms the positive role of Activity-Based Costing in cost pricing, and finds the way to improve the management level of construction enterprises. At present, the implementation of activity-based costing will increase a lot of work, and its advantages are not obvious, which will lead to a certain degree of cost increase. However, in the future, the enterprise construction cost accounting system, activity budget system, activity management system and cost pricing system based on activity-based costing will really highlight its role, and the implementation of Activity-Based Costing in construction enterprises will create more prices Value.
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