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论文编号：	555
作者编号：	2120062033
上传时间：	2008/6/19 19:18:34
中文题目：	作业成本法在项目管理中的应用研
英文题目：	The Study of Activity-Based Co
指导老师：	韩德昌
中文关键字：	作业成本法 成本控制 项目管理
英文关键字：	Activity-Based Costing Cost C
中文摘要：	本文在调查研究的基础上，全面分析A 集团在公路工程项目成本管理上的经验，其中有项目法管理的成功经验，主要介绍风凌渡黄河大桥项目和太旧高速公路路面项目，如何有效地控制项目的成本；同时介绍最新的作业成本法在项目上的应用实践，包括任义沟公路大桥、东盟公司西禹高速公路项目、祁介公路大修工程项目；最后介绍了公路工程项目成本和挣值分析法的基本原理，以及挣值分析法在龙门黄河大桥项目管理上的应用。通过对以上几个项目的分析研究，结合当前A 集团的实际情况，借鉴国外先进承包商在作业成本法的成功经验以及对作业成本法进行系统的研究，探索出一套适合于当前新形势下A 集团项目成本管理的新办法，对我国的公路工程项目成本管理具有积极的借鉴作用。 论文包括了公路工程项目成本管理的理论和方法，作业成本法作为最新的项目成本管理办法，更多的是体现在成本的单一控制上，也就是作业成本法通过对项目进行分解，按照实际施工费用对项目成本进行控制和优化，做到项目成本控制的准确性和科学性；作为现代成本与进度综合管理的方法，挣值分析法主要应用于项目进度与费用的综合管理上，以预算和费用来衡量工程的进度。 因此，通过总结A集团在项目成本管理中对作业成本法和挣值分析法的成功应用，为我国公路建设事业提供了宝贵的第一手资料。两种方法如能共同应用于项目，将是当前我国公路工程项目成本管理一种新的思路。该论文的撰写，希望能对同行提供更多的启示，提高我国公路工程项目成本管理水平。
英文摘要：	Based on a wide investigation and deep research, the thesis analyses entirely the experiences of management concerning the costing of road project about A group Company, having the successful experiences on the project management. First of all,it deals with the project of fenglingdu Yellow River Bridge and the project of the Taijiu express way, and it deals with how to control the costing of project efficiently. Second, it deals with the applied practices on projects by the latest Activity-Based Costing(ABC),for instance, Gou Bridge, Xiyu express way of DongMeng Corporation and repair of Qijie road.At last,it deals with the fundamental principles of the costing of road project and Earned Valve Management,with the practice of Earned Valve Management on Longmen Yellow River Bridge. By deliberatively analysing and advancedly researching on above projects , integrating the current situation of A group Company,examing the foreign promoting contractor’s successful experiences on ABC systematically,in the present new state,a set of practicable latest methods are emerging,regard with administration on the costing of project in A group Company,which will have a tremendous effect on our country’s project costing management of road engineering. The thesis includes theories and accesses to management concerning the costing of road engineering project., Activity-Based management,as the latest management of project costing,mainly practised on traditional style and single control of costing.On the other hand, Earned Value management,as the integrated management,mainly applied on the integrated management of project pace and expence.Therefore,the two managements being used together will be a creative train of the thought about management concerning the costing of road engineering project at present.We hope this article can provide a good inspire of our industry to promote the level of cost management about road project.
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