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论文编号：	3024
作者编号：	2220081039
上传时间：	2011/3/29 16:08:05
中文题目：	基于作业成本法的我国市政公路施工项目成本控制研究
英文题目：	A Research of Cost Control For Municipal Highway Construction Project Based On Operation-Cost Method
指导老师：	陈国欣
中文关键字：	关键词：公路施工企业 项目成本控制 作业成本法 案例研究
英文关键字：	Keywords: Highway Construction Firm; Projects’ Cost Control; Operating Costing; Case Research
中文摘要：	摘要 公路工程施工项目的成本控制对于一个施工企业来说是十分重要的管理课题，一个好的成本核算与成本控制体系能够帮助一个企业在缩减开支的情况下保证施工的质量，甚至能够提前完成施工工期，从而确保公司获得最终的较高收益。 目前，我国公路施工企业在成本控制方面存在着较多的问题。如成本控制意识薄弱，没有形成完善的项目成本控制管理体制，成本控制手段与控制方法落后，成本控制能力较弱等。 另外，我国大多数公路施工企业多采用传统的成本核算与成本控制方法。传统的成本核算对于期间费用等间接费用的分摊较为随意，存在着一定的不合理性，从而难以准确地核算施工企业项目的成本，导致难以有效评价企业项目部门的工作绩效，不利于资源的有效利用。传统的成本控制方法多采用标准成本法和目标成本法，而这两种方法在对施工企业成本控制的适用性上都存在着一定的局限性。 以上存在的种种问题都很不利于我国公路施工企业资源消耗的监督与节约，并且也难以建立激励与约束相结合的经营机制，最终导致公路施工企业的低效益。 为解决此类问题，本文尝试提出了作业成本法作为公路施工企业的成本核算与控制方法，改传统的“资源-产品”为“资源-作业-产品”成本管理模式。在对作业成本法相关概念及计算流程进行了详细阐述的基础上本文提出了基于作业成本法的项目成本核算方法，并通过对第六市政公司塘承高速公路项目的案例研究验证了该方法较传统成本核算方法的有效性。
英文摘要：	Abstract The cost control of highway project construction item is a very important management research subject for the construction firms. A good cost calculation and control system can help the firms guarantee the project quality under the circumstance of decreasing expenses, even advance the construction period; therefore, ensure that the firms can get higher profit finally. Nowadays road construction enterprises in our country have many problems on cost control, such as weak awareness of cost control, little perfect management system for project cost control, backward methods on cost control, poor cost control ability and so on. What’s more, most of the road construction enterprises still adopt the traditional cost calculation and control systems. The old cost calculation is random in the apportionment of indirect expenses like period charge; it’s irrational and makes it hard to calculate the project costs correctly, to evaluate the performance of project department effectively, then does no good to economizing resources. The traditional cost control methods usually include standard costing and target costing, which have some limitation on the applicability of construction enterprises’ cost control. All the problems mentioned above count against the supervision and saving of road construction enterprises’ resource consumption, making it hard to establish operative mechanism that combines incentives with constraints and leading to enterprises’ low benefits. To solve these problems, this paper suggests operating costing as the cost calculation and control method, transfers the traditional cost management model ‘Resource-Product’ to ‘Resource-Operation-Product’. Based on the elaborate explana- tion of related concepts and calculation procedure, this paper puts forward projects’ cost calculation methods, and validates its effectiveness via the case of Tangcheng expressway project constructed by the sixth municipal corporation.
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