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论文编号：	11528
作者编号：	2120172953
上传时间：	2020/4/15 13:24:47
中文题目：	作业成本法在Z公司施工项目的应用研究
英文题目：	Research on Application of Activity-Based Costing in Z Company’s Construction Project
指导老师：	姚颐
中文关键字：	作业成本法;建筑施工企业;成本核算;成本管理
英文关键字：	activity-based costing;construction enterprise;cost accounting;cost management
中文摘要：	随着经济全球化的加快，建筑行业迎来了全新的发展机遇，同时国际化也加剧了我国建筑施工企业所面临的挑战。人们生活品质的不断提升，对建筑产品的需求也呈现多样化，这使得施工项目中机械作业的运用更加普遍，间接费用占总成本的比重更高，而运用传统的成本管理模式，难以满足企业经营的需求，也难以适应生产环境的变化，最终使得企业处于不利的市场竞争地位。面对激烈的竞争环境，建筑施工企业选择更加先进的成本管理核算方法，培养核心竞争力是必然的趋势。本文通过研究Z公司的具体施工项目，探讨了作业成本法的应用条件以及实施步骤。第一部分绪论从研究背景和意义出发，结合国内外研究状况和方法，树立了研究思路并提出论文的创新点。第二部分为相关理论概述，为论文研究奠定的理论基础。第三部分从Z公司成本核算和管理现状着手，指明目前Z公司存在的成本核算管理问题，并对存在的问题进行原因分析。第四部分以Z公司的具体施工项目为例，对该项目进行作业成本法核算，并通过区分作业类型，计算出目标作业成本，为企业成本管理提供参考。第五部分指明Z公司作业成本法的应用优势，并提出相应的配套措施来辅助作业成本法的实施。第六部分总结论文并指出不足之处，为后续研究提供参考。通过对Z公司的案例分析，可以发现作为先进的成本核算管理方法，作业成本法精准核算成本，发现并消除非增值作业，为企业领导者的决策提供指引，最终使得企业实现战略目标，助力企业在市场竞争中走得更长远。
英文摘要：	With the advancement of economic globalization, construction industry, as one of the pillar industries of our economy, has ushered in a new development opportunity. Meanwhile, the internationalization of the construction market also brings more challenges to our enterprises. However, Chinese construction enterprises are still using the traditional cost accounting and management mode. With the improvement of people's living quality, the demand for construction products is diversified, which leads to a higher degree of mechanization and a larger proportion of indirect costs. The traditional extensive management mode is difficult to meet the needs of enterprises and adapt to the changes of production environment, which will eventually put enterprises in a unfavorable position in the market competition. Facing the fierce competition environment, it is an inevitable trend for construction enterprises to choose more advanced activity-based costing as cost accounting and management method, and cultivate their core competitiveness. Based on the case, this paper studies the specific construction projects of Z company and analyzes the application of the activity-based costing method. The introduction part discusses the research background and significance of the thesis, the research status at home and abroad, and puts forward ideas and innovations. The second part explains the theory of activity-based costing and lays a theoretical foundation for the thesis. The third part starts from the research object, points out the current situation of cost accounting and management of Z company, and analyzes the reasons for the problems of Z company. The fourth part takes the specific construction project of Z company as an example and uses the activity-based cost method to calculate. The fifth part further puts forward the implementation points of the Z company's activity-based costing method and provides relevant suggestions. The sixth part draws conclusions, points out the shortcomings, and looks forward to the direction of development. Through the case analysis of Z company, it can be found that as an advanced cost accounting management method, the activity-based costing method can accurately calculate the cost, find and eliminate non-value-added operations, and provide guidance for the decision-making of enterprise leaders, ultimately enable enterprises to achieve their development goals and go further in the market competition.
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