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论文编号：	1645
作者编号：	2220060703
上传时间：	2010/6/13 8:35:21
中文题目：	基于作业成本法的我国水电工程项目成本管理研究
英文题目：	Research of Hydro-electric Project’s Cost Management Based on Activity-Based Costing (ABC)
指导老师：	黄福广 教授
中文关键字：	作业成本法 作业管理 作业动因 工作分解结构
英文关键字：	Activity-Based Costing Activity-Based Management Cost Driver Wok Breakdown Structure
中文摘要：	近些年，项目管理思想不断得到发展，很多企业都开始将项目管理的理念引入到企业的日常管理当中。在我国的水电工程行业，虽然也从企业组织结构上实行了以项目管理为主导的管理模式，但在水电工程项目的成本管理上仍沿用制造业传统的制造成本管理法，造成项目的成本管理流于形式，项目成本核算不清，成本费用超支严重，无法反映真实的项目成本，由此给项目的成本管理带来一系列不良后果，项目成本信息、成本控制、经营决策等方面都发生了严重的扭曲。当前，我国加大了对清洁能源和再生能源的开发力度,大量水电工程项目正在建设或等待建设，因此采用有效、实用的方法控制水电工程项目成本，以提高投资效益和经济效益是当前水电工程项目亟需解决的问题。 本文将采用理论研究和实证研究并行的方法，从分析我国水电工程项目成本管理的特点及存在的问题入手，对作业成本法的基本原理和适用条件进行分析研究，以作业成本法为基础，结合工作分解结构和基于过程的成本模型等现代项目成本管理的方法，建立我国水电工程项目的成本计划模型，运用作业成本理念，从项目作业层次上对水电工程项目成本管理中所遇到的问题进行重新审视，从项目的全生命周期，即从项目投标、项目实施、项目交付的全过程进行深入的成本管理研究。本文并以天津阿尔斯通公司的龙滩水电工程项目为案例，对作业成本法在我国水电工程项目全过程中的应用进行了实证分析，并提出一些改进建议。 本文的创新点在于以作业成本法为基础，从水电工程项目的全过程对项目成本进行控制。希望此文能为我国的水电工程项目的成本管理提供一些借鉴，使此类项目成本得到有效控制，实现项目成本目标。
英文摘要：	With the project management methodology improving in all over the world, the project management methodology is more and more used into company operation management. Although some of hydro-electric companies introduce the project management methodology into their organizations, the traditional manufacturing cost management mode is still used in hydro-electric project management in our country. Because of the affection of traditional manufacturing cost management mode, there is a lack of systematic project cost management methodology about the construction of hydro-electric projects, which leads to so called large money gap, non-profit project and heavy losses problem. Along with the development of clean energy and renewable energy in our country, a large number of hydro-electric projects are under construction and waiting for construction. So there is in dire need of effective and practical method of cost management for hydro-electric projects in order to improve investment efficiency and economic benefits. In the thesis a systematic and comprehensive introduction of concepts, characteristics and principles of hydro-electric projects cost management have been provided. The main cost management method, Activity-Based Costing (ABC), has also been introduced. Combined with the Work Breakdown Structure (WBS) and Process Based Cost Model (PBCM), a project cost plan model is built to review all of cost issues through the activities in project life. In addition, by taking the LongTan project of Alstom Hydro Ltd as an example, the text analyses the practicality of the application of the Activity-Based Costing management at various stages of hydro-electric project, and it puts forward some suggestions and countermeasures. The innovation is that project cost management within Activity-Based Costing is applied to various stages of hydro-electric projects. The research will promote the comprehension on Activity-Based Costing and provide more efficient ways to implementing project cost management.
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