小型施工企业成本管理研究
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摘要
本文以所在公司施工项目作为研究案例,以提高公司成本管理水平为目的,运用作业成本管理理论进行分析、总结,找到适合小型施工企业进一步提高效益效率的方法。
本文第1章首先提出问题。通过阐述目前施工企业成本管理的已有研究和运用成果,以及简述当前国家建筑类施工企业的定额标准和工程量清单规范,从成本理论特点、行业特点、市场现状等几个方面出发,概述先进的成本管理理论成果不能在中小建筑企业得到有效运用的大部环境。接着笔锋一转,笔者另辟蹊径,认为小型施工企业更具有改革的优势。而企业成本管理的核心基础是成本核算,因此将如何在小型施工企业成本核算中快速有效的导入作业成本法(ABC)作为论文研究的目的。
论文第2章阐述作业成本法(ABC)的基本理论以及当前ABC在建筑企业运用方面的研究。笔者认为,当前作业成本法的理论和实证研究,片面追求理论工具的照搬照套,过度强调从大处着手,且注重在大型企业或大型项目的推广研究。但是,研究成果受到大型企业原有的成本系统的限制,局限于企业的实施意愿,因此迟迟不能得到推广。小企业受制于资金实力、信心和方法工具,同样不敢“第一个吃螃蟹”。笔者认为可以换个角度,从小处入手,在实践中贯彻ABC的理念而不是整个复杂的系统。
论文第3章本着实用的原则实践作业成本法的理念。论文引用前辈的研究成果,提出简化ABC模型,并对简化ABC模型的优缺点和可行性进行分析。简化ABC模型不适于物流、服务或者高新等间接费用较复杂的小企业,但其非常适用于小型制造和建筑施工企业。
论文第4章以笔者所在小型施工企业为案例,运用简化ABC模型推导成本计算过程并得出结果,并与传统成本法进行了简单的比较。通过实例证明了,简化运用作业成本的理念,利用小企业组织流程简单、信息获取方便的特点,同样能够获取经营中的成本管理信息,得到作业成本法指导企业经营的益处。
论文最后简述了研究的不足,笔者相信通过进一步深入探讨和实践验证,作业成本法一定能为小型施工企业带来管理的提升和实在的效益。
In this dissertation, for the purpose of improving the cost management level, I take my company's construction projects as study cases, using Activity-Based Costing(ABC) to analyze, summarize, to find more applicable methods of improving efficiency for Small-Sized construction companies.
At the Chapter 1 I propose the problem. By describing the existing cost management research and usage in construction companies, and summarizing the current state architectural standards of ration and work amount lists, this dissertation starts from several aspects of cost theory characteristics, industry characteristics and market status, to get the results of advanced cost management theories can not be effectively used in Medium-and-Small-Sized construction enterprises. Then, quite true, I look for other ways that Small-Sized construction companies have the advantage of reformation. As the core foundation of enterprise cost management is costing, I take the point of how to use the Activity-Based Costing(ABC) fast and efficiently in Small-Sized construction companies as a research purposes.
Chapter 2 describes the basic theory and the current use of ABC in construction enterprises. I believe that the current costing management theories and research pursue the theoretical tools unilaterally, and over-stressed at the big points and the promotion of research in large enterprises or projects. However, the research are limited by the original cost system and implementation of large enterprises, so can not be replicated yet. Small companies are also restricted by financial strength, confidence, method and tools, can not "first to eat crab". I think we can change the angle to start from small point, to carry out the ABC idea in practice but not the entire complex system.
The Chapter 3 based on practical principle to carry out the ABC concept. This dissertation quotes original research, to simplify ABC model, and analyse the relative merits and feasibility of the simplified ABC model. The simplified ABC model is unsuitable for logistics, services, high-tech or other small businesses with complex indirect costing, but it is very applicable to small manufacturing and construction companies.
At Chapter 4, I take the small construction company as a case, to derive the costing process and get a result by using of simplified ABC model, then compare the method with traditional costing management. The example proved that, simplified ABC, using the characteristics of simple organization and convenient information access of small business, can also obtain cost management information and get the benefits of ABC to Small-Sized construction business.
Finally, the dissertation outlines the lack of research. I believe that through further study and practice of verification, the ABC will be able to bring management improvement and real benefits for small construction companies.
本文第1章首先提出问题。通过阐述目前施工企业成本管理的已有研究和运用成果,以及简述当前国家建筑类施工企业的定额标准和工程量清单规范,从成本理论特点、行业特点、市场现状等几个方面出发,概述先进的成本管理理论成果不能在中小建筑企业得到有效运用的大部环境。接着笔锋一转,笔者另辟蹊径,认为小型施工企业更具有改革的优势。而企业成本管理的核心基础是成本核算,因此将如何在小型施工企业成本核算中快速有效的导入作业成本法(ABC)作为论文研究的目的。
论文第2章阐述作业成本法(ABC)的基本理论以及当前ABC在建筑企业运用方面的研究。笔者认为,当前作业成本法的理论和实证研究,片面追求理论工具的照搬照套,过度强调从大处着手,且注重在大型企业或大型项目的推广研究。但是,研究成果受到大型企业原有的成本系统的限制,局限于企业的实施意愿,因此迟迟不能得到推广。小企业受制于资金实力、信心和方法工具,同样不敢“第一个吃螃蟹”。笔者认为可以换个角度,从小处入手,在实践中贯彻ABC的理念而不是整个复杂的系统。
论文第3章本着实用的原则实践作业成本法的理念。论文引用前辈的研究成果,提出简化ABC模型,并对简化ABC模型的优缺点和可行性进行分析。简化ABC模型不适于物流、服务或者高新等间接费用较复杂的小企业,但其非常适用于小型制造和建筑施工企业。
论文第4章以笔者所在小型施工企业为案例,运用简化ABC模型推导成本计算过程并得出结果,并与传统成本法进行了简单的比较。通过实例证明了,简化运用作业成本的理念,利用小企业组织流程简单、信息获取方便的特点,同样能够获取经营中的成本管理信息,得到作业成本法指导企业经营的益处。
论文最后简述了研究的不足,笔者相信通过进一步深入探讨和实践验证,作业成本法一定能为小型施工企业带来管理的提升和实在的效益。
In this dissertation, for the purpose of improving the cost management level, I take my company's construction projects as study cases, using Activity-Based Costing(ABC) to analyze, summarize, to find more applicable methods of improving efficiency for Small-Sized construction companies.
At the Chapter 1 I propose the problem. By describing the existing cost management research and usage in construction companies, and summarizing the current state architectural standards of ration and work amount lists, this dissertation starts from several aspects of cost theory characteristics, industry characteristics and market status, to get the results of advanced cost management theories can not be effectively used in Medium-and-Small-Sized construction enterprises. Then, quite true, I look for other ways that Small-Sized construction companies have the advantage of reformation. As the core foundation of enterprise cost management is costing, I take the point of how to use the Activity-Based Costing(ABC) fast and efficiently in Small-Sized construction companies as a research purposes.
Chapter 2 describes the basic theory and the current use of ABC in construction enterprises. I believe that the current costing management theories and research pursue the theoretical tools unilaterally, and over-stressed at the big points and the promotion of research in large enterprises or projects. However, the research are limited by the original cost system and implementation of large enterprises, so can not be replicated yet. Small companies are also restricted by financial strength, confidence, method and tools, can not "first to eat crab". I think we can change the angle to start from small point, to carry out the ABC idea in practice but not the entire complex system.
The Chapter 3 based on practical principle to carry out the ABC concept. This dissertation quotes original research, to simplify ABC model, and analyse the relative merits and feasibility of the simplified ABC model. The simplified ABC model is unsuitable for logistics, services, high-tech or other small businesses with complex indirect costing, but it is very applicable to small manufacturing and construction companies.
At Chapter 4, I take the small construction company as a case, to derive the costing process and get a result by using of simplified ABC model, then compare the method with traditional costing management. The example proved that, simplified ABC, using the characteristics of simple organization and convenient information access of small business, can also obtain cost management information and get the benefits of ABC to Small-Sized construction business.
Finally, the dissertation outlines the lack of research. I believe that through further study and practice of verification, the ABC will be able to bring management improvement and real benefits for small construction companies.
引文
[1]杨会云.工程量清单计价模式下的投标报价决策研究[D] .东北林业大学,2009年03月
[2]芦燕.建筑施工企业战略成本管理研究[D] .河南大学,2009年6月
[3]尹培芳.目标-作业成本管理模式在建筑施工企业中的应用[D] .太原理工大学,2007年05月
[4]贺将雄.《佳能的成本企划》(日本《企业会计》1996,No.11)
[5]甲中雅康.《成本企划的理论与实践》(中央经济社,1995年);《成本企划的实施方法》(《工业工程评价(IE Review)》第32卷)
[6]余雷.建筑施工项目目标成本管理方法研究[D] .北京交通大学,2009年6月
[7]黄敏卿.质量成本管理在施工企业的应用[D] .合肥工业大学,2008年4月
[8]曹留峰.施工项目精益成本控制研究[D] .河海大学,2007年5月
[9]易去劣.作业成本模式在施工项目成本管理中的应用研究[D] .湖南农业大学,2007年12月
[10]罗宾.库柏(Robin. Cooper),卡普兰(Robert S Kaplan).成本与效益,Cost and Effect [M].2006年3月第1版.张初愚,张倩译.北京中关村大街31号:中国人民大学出版社,2006年3月:第4页
[11]查尔斯.T.霍恩格伦(Charles.T.Horngren),乔治.福斯特(George Foster),斯里坎特.M.达塔(Srikant M.Datar).成本会计学-以管理为中心(第九版),Cost Accounting– A Managerial Emphasis Ninth Edition [M].2000年10月第1版.王立彦,王永梅译,大连市黑石礁尖山街217号:东北财经大学出版社,2000年10月:第721页
[12]刘恩.企业财务成本控制技术[M].北京:中国经济出版社,2003,第300页
[13]道格拉斯.希克斯(Douglas T. Hicks).作业成本会计—在中小企业中的实施方案(第二版),(Activity-Based Costing– Making It Work for Small and Mid-Sized Companies Second Edition)[M].2002年11月第1版.陈工孟,王霞,高宁译,上海福建中路193号:上海人民出版社,2002年11月:第5页
[14]道格拉斯.希克斯(Douglas T. Hicks).作业成本会计—在中小企业中的实施方案(第二版),(Activity-Based Costing– Making It Work for Small and Mid-SizedCompanies Second Edition)[M].2002年11月第1版.陈工孟,王霞,高宁译,上海福建中路193号:上海人民出版社,2002年11月:第85页
[2]芦燕.建筑施工企业战略成本管理研究[D] .河南大学,2009年6月
[3]尹培芳.目标-作业成本管理模式在建筑施工企业中的应用[D] .太原理工大学,2007年05月
[4]贺将雄.《佳能的成本企划》(日本《企业会计》1996,No.11)
[5]甲中雅康.《成本企划的理论与实践》(中央经济社,1995年);《成本企划的实施方法》(《工业工程评价(IE Review)》第32卷)
[6]余雷.建筑施工项目目标成本管理方法研究[D] .北京交通大学,2009年6月
[7]黄敏卿.质量成本管理在施工企业的应用[D] .合肥工业大学,2008年4月
[8]曹留峰.施工项目精益成本控制研究[D] .河海大学,2007年5月
[9]易去劣.作业成本模式在施工项目成本管理中的应用研究[D] .湖南农业大学,2007年12月
[10]罗宾.库柏(Robin. Cooper),卡普兰(Robert S Kaplan).成本与效益,Cost and Effect [M].2006年3月第1版.张初愚,张倩译.北京中关村大街31号:中国人民大学出版社,2006年3月:第4页
[11]查尔斯.T.霍恩格伦(Charles.T.Horngren),乔治.福斯特(George Foster),斯里坎特.M.达塔(Srikant M.Datar).成本会计学-以管理为中心(第九版),Cost Accounting– A Managerial Emphasis Ninth Edition [M].2000年10月第1版.王立彦,王永梅译,大连市黑石礁尖山街217号:东北财经大学出版社,2000年10月:第721页
[12]刘恩.企业财务成本控制技术[M].北京:中国经济出版社,2003,第300页
[13]道格拉斯.希克斯(Douglas T. Hicks).作业成本会计—在中小企业中的实施方案(第二版),(Activity-Based Costing– Making It Work for Small and Mid-Sized Companies Second Edition)[M].2002年11月第1版.陈工孟,王霞,高宁译,上海福建中路193号:上海人民出版社,2002年11月:第5页
[14]道格拉斯.希克斯(Douglas T. Hicks).作业成本会计—在中小企业中的实施方案(第二版),(Activity-Based Costing– Making It Work for Small and Mid-SizedCompanies Second Edition)[M].2002年11月第1版.陈工孟,王霞,高宁译,上海福建中路193号:上海人民出版社,2002年11月:第85页