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论文编号：	9600
作者编号：	2120152897
上传时间：	2017/12/7 18:09:42
中文题目：	A公司建筑施工项目作业成本法应用研究
英文题目：	Research on Application of Activity-Based Costing in Construction Project
指导老师：	王志红
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 enterprises；Cost accounting；Cost management
中文摘要：	随着经济全球化进程的加快，我国改革开放事业也不断深入发展。作为我国经济发展的重要一环，我国建筑行业得到了快速发展，与此同时，建筑行业面临的市场环境也在不断发生重要变化。市场竞争环境的日益激烈，建筑施工企业从原来粗放的经营管理模式转变为精细化管理模式已成为迫切需求。然而，目前我国建筑企业施工项目的成本核算和管理，仍然采用的是传统的方法，以单位工程作为成本对象进行成本核算。随着建筑施工项目机械化程度的不断提高和间接费用比例的加大，传统的成本核算方法无法提供准确的成本信息，也无法为企业进行成本管理和相关决策提供有用的信息，因此已经无法满足建筑施工企业精细化管理的需求。面对日益激烈的竞争，作业成本法作为一种更为先进的成本核算和管理方法，成为建筑施工企业的必然选择。 本文通过对案例公司的一个具体建筑施工项目进行研究，分析作业成本法的实施情况。论文首先在绪论部分探讨了论文的研究背景、意义、国内外研究状况和研究方法。第二部分阐述了作业成本法的相关理论。第三部分分析了案例公司成本管理现状，并指出案例公司在目前成本核算与管理中存在的问题以及产生这些问题的原因。第四部分以案例公司的一个具体施工项目以例，应用作业成本法对该项目进行成本核算，并分析了用作业成本法对案例公司成本管理过程进行改进。第五部分进一步提出了案例公司实施作业成本法需要的保障措施。第六部分提出本文的结论，指出不足与未来的展望。 通过对案例公司的研究发现，对于间接费用比重越来越大的建筑施工企业来说，传统成本核算往往无法满足企业成本管理的需求。而作业成本法作为一种更为先进的成本核算与管理方法，有助于这类企业进行更准确的成本核算与管理，优化施工业务流程和管理流程，并为企业做出相关决策提供有帮助的信息，从而增强企业的总和竞争力，实现其发展经营目标和发展战略。
英文摘要：	With the acceleration of the process of economic globalization, the reform and opening-up policy has also been in-depth development. As an important part of China's economic development, China's construction industry has developed rapidly, at the same time, the market environment of the construction industry is also changing. Market competition environment is increasingly fierce, the transformation from the original extensive management model into a fine management model has become an urgent need. However, at present, the cost accounting and management of construction enterprises in China are still using the traditional method to cost the unit project as the cost object. With the increasing degree of mechanization of construction projects and the increasing proportion of indirect costs, the traditional cost accounting method will lead to cost information distortion, and it can't provide helpful information for enterprises and decision-making, so it is unable to meet the needs of construction enterprises. In the face of increasingly fierce competition, as a more advanced cost accounting and management methods, activity-based costing become an inevitable choice for construction enterprises. This paper analyzes the implementation of activity-based costing by researching a specific construction project of case company. At first, the thesis explores the research background, the significance of the research, the research status and research methods of the thesis. The second part describes the theory of activity-based costing. The third part analyzes the current situation of case cost management, and points out the problems existing in the current cost accounting and management of the case companies and the reasons for these problems. In the fourth part, the cost of the project is calculated by using the activity-based costing method as a concrete construction project of the case company, and the cost management method of the case company is improved by the activity-based costing method. The fifth part further puts forward the guarantee measures needed by the case company to implement the activity-based costing method. The sixth part puts forward the conclusion of this paper, pointing out the shortcomings and future prospects. Through the study of the case company，we found that the proportion of indirect costs for the construction enterprises are too large, the traditional cost accounting is often unable to meet the needs of enterprise cost management. The activity-based costing method, as a more advanced cost accounting and management method, helps these enterprises to carry out cost accounting and management more accurate, optimize the construction of business processes and management processes, and make relevant decisions for enterprises, thereby enhancing the overall competitiveness of enterprises to achieve its development objectives and development strategies.
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