基于作业成本法的高速公路工程项目成本控制研究
摘要
由于高速公路工程项目投资大、周期长、风险高等技术经济特点,为成本控制带来较高的难度。在我国,高速公路工程施工成本管理存在不少的问题,企业的控制意识淡薄,控制方法功能不足,缺乏一套科学合理、简便易行的成本管理体系。作业成本控制法作为一种技术与经济相结合的方法正好迎合了高速公路工程施工企业的目标追求,在施工的各阶段均可以发挥很大的效能,为施工企业节约成本、增加利润、优化管理、促进技术进步、创造有利条件。因此大力提倡在高速公路施工企业中应用作业成本控制法,对于提高高速公路施工企业产品效益,培育和形成企业的核心竞争力,促进国民经济和社会可持续发展,具有重要的影响和作用。
由于我国高速公路施工行业中的作业成本控制法还处于起步阶段,作业成本法之不为广大的高速公路施工企业所熟悉、掌握、甚至被误解。为了让高速公路施工企业对作业成本法进一步熟悉,让各企业能自觉熟练应用作业成本法进行成本控制,有必要在理论和实践的高度上建立一套高速公路工程施工的作业成本控制管理体系,为高速公路施工企业提高核心竞争力提供有力的支持和帮助。
本文首先从成本控制的概念入手,分析了我国高速公路施工企业结构、特点和现状,并对我国高速公路施工企业当前的成本控制方法进行了调查研究,最终确定作业成本法作为高速公路施工企业的成本控制方法,并详细地介绍了作业成本法。除此之外,结合了福建龙长(龙岩—长汀)高速公路的成本控制方法,应用作业成本法对高速公路的隧道工程的现场成本进行了详细分析,并提出了完善和深化高速公路施工企业的成本控制体系的构想,以此为其他建筑施工企业的成本控制提供借鉴和参考,并做出进一步研究展望。
本文的创新点在于从工程建设项目的基础层次(即现场作业)出发,对成本控制进行研究,而且对工程建设项目作业现场的成本系统,从立项到竣工的作业周期进行全程动态控制研究。
It is difficult to control the costs of Highway projects because of its techno-economic characteristics such as large investment、long period、high risk. Lots of problems in the Highway construction enterprises are unresolved that have a weak sense of control、lack of control functions and lack of a scientific and rational、user-friendly and cost-management system. Activity-based costing, a scientific method which combines technology and economy, is undoubtedly a useful tool to help the Highway construction enterprises achieve such goals. The construction enterprises can be very effective from it in different stages of construction、save cost、increase profits and optimize the management To promote technological progress to create favorable conditions. So it's very important to popularize the application of Activity-based costing to Highway construction enterprises, which will help to improve the value of the products of Highway construction enterprises, foster and form the core of enterprise competitiveness, promote national economic and social sustainable development.
Since Activity-based costing is still in its infancy in our country, it hasn't been well-accepted by Highway construction enterprises. Sometimes, it's even misunderstood. Therefore, it's necessary to build a operating cost control management system on the basis of theory and practice so that the Highway construction enterprises can have a better understanding of Activity-based costing, then they can further apply it spontaneously and skillfully to create new value, and it can help to increase the core competence in this way.
This article first obtains from the cost control concept, has analyzed Chinese highway construction business structure, characteristics and status quo and studied Chinese highway construction enterprises of the current method of cost control. This article has determined activity-based costing as cost control methods of highway construction enterprise and a detailed description of the activity-based costing. In addition, This article has conducted Fujian Long Chang(Longyan -Changting) highway cost control methods, activity-based costing application for the highway tunnel project at the scene of a detailed cost analysis, and proposed to improve and deepen the enterprises idea of cost control system of Highway construction, as for other construction companies to control costs and to provide reference information, and making the further research forecast.
This article has the innovation on these two part, embarks from the engineering construction project foundation level (namely the scene of produces), conducts the research to the cost control; conducts the entire journey dynamic control research to the project work cycle from setting up the item to arriving objection.
由于我国高速公路施工行业中的作业成本控制法还处于起步阶段,作业成本法之不为广大的高速公路施工企业所熟悉、掌握、甚至被误解。为了让高速公路施工企业对作业成本法进一步熟悉,让各企业能自觉熟练应用作业成本法进行成本控制,有必要在理论和实践的高度上建立一套高速公路工程施工的作业成本控制管理体系,为高速公路施工企业提高核心竞争力提供有力的支持和帮助。
本文首先从成本控制的概念入手,分析了我国高速公路施工企业结构、特点和现状,并对我国高速公路施工企业当前的成本控制方法进行了调查研究,最终确定作业成本法作为高速公路施工企业的成本控制方法,并详细地介绍了作业成本法。除此之外,结合了福建龙长(龙岩—长汀)高速公路的成本控制方法,应用作业成本法对高速公路的隧道工程的现场成本进行了详细分析,并提出了完善和深化高速公路施工企业的成本控制体系的构想,以此为其他建筑施工企业的成本控制提供借鉴和参考,并做出进一步研究展望。
本文的创新点在于从工程建设项目的基础层次(即现场作业)出发,对成本控制进行研究,而且对工程建设项目作业现场的成本系统,从立项到竣工的作业周期进行全程动态控制研究。
It is difficult to control the costs of Highway projects because of its techno-economic characteristics such as large investment、long period、high risk. Lots of problems in the Highway construction enterprises are unresolved that have a weak sense of control、lack of control functions and lack of a scientific and rational、user-friendly and cost-management system. Activity-based costing, a scientific method which combines technology and economy, is undoubtedly a useful tool to help the Highway construction enterprises achieve such goals. The construction enterprises can be very effective from it in different stages of construction、save cost、increase profits and optimize the management To promote technological progress to create favorable conditions. So it's very important to popularize the application of Activity-based costing to Highway construction enterprises, which will help to improve the value of the products of Highway construction enterprises, foster and form the core of enterprise competitiveness, promote national economic and social sustainable development.
Since Activity-based costing is still in its infancy in our country, it hasn't been well-accepted by Highway construction enterprises. Sometimes, it's even misunderstood. Therefore, it's necessary to build a operating cost control management system on the basis of theory and practice so that the Highway construction enterprises can have a better understanding of Activity-based costing, then they can further apply it spontaneously and skillfully to create new value, and it can help to increase the core competence in this way.
This article first obtains from the cost control concept, has analyzed Chinese highway construction business structure, characteristics and status quo and studied Chinese highway construction enterprises of the current method of cost control. This article has determined activity-based costing as cost control methods of highway construction enterprise and a detailed description of the activity-based costing. In addition, This article has conducted Fujian Long Chang(Longyan -Changting) highway cost control methods, activity-based costing application for the highway tunnel project at the scene of a detailed cost analysis, and proposed to improve and deepen the enterprises idea of cost control system of Highway construction, as for other construction companies to control costs and to provide reference information, and making the further research forecast.
This article has the innovation on these two part, embarks from the engineering construction project foundation level (namely the scene of produces), conducts the research to the cost control; conducts the entire journey dynamic control research to the project work cycle from setting up the item to arriving objection.
引文
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[2]姚庆芳,林琳.谈工程项目成本控制,煤炭经济,2002.8:41-42
[3]么立君.工程项目的成本控制,经济论坛,2003.16:86
[4]程绍忠.责任成本控制法在施工项目成本管理中的运用,四川会计,2003(9):24-25
[5]万华琳,田志强.试论项目施工过程成本管理,人民长江,2004.6(35):57-58
[6]赵建策.高速公路建设项目成本控制探讨,交通财会,2007.7.(240):51-57
[7]邱国林等.工程项目施工成本控制研究,吉林建筑工程学院学报,2003.(3):46-48
[8]杨秀娟,陈开桥.孝南互通工程项目管理及成本控制浅析,施工技术,2008(6):455-45
[9]杜勇等.成本管理理论的发展与研究趋势,武汉科技大学学报,2003.5(3):28-31
[10]丛培经.第8讲施工项目成本控制,施工技术,2002(11):48-49
[11]张宗伟.高速公路工程项目管理与项目成本控制,甘肃科技纵横,2004.33.(5):99-100
[12]邓长江 浅析高速公路运营成本控制,新疆社科信息,2007.5:72
[13]王平心,韩新民,靳庆鲁.作业成本计算、作业管理及其在我国应用的现实性,会计研究,1999(8):37-40
[14]顾远.作业成本法:一个管理理念,财政研究,2007.5:75-77
[15]胡奕明.ABC,ABM在我国企业的自发形成与发展,会计研究,2001(3):33-3
[16](美)唐·R·汉森,玛利安娜·M·莫文著,黎来芳等译.成本管理-决算与控制.北京:中信出版社,2003.1
[17]Robert S.Kaplan and Atkinson.Advanced Management Accounting,3 rd edition.Upper Saddle River,NJ07458:Prentice Hill,1998
[18]Norm Raffish and Peter B.B.Turney.Glossary of Activity-Based Management.Journal of Cost Managme -nt,1991.
[19]Peter B.B.Turney.The ABC Performance Breakthrough.Cost Technology 1992
[20]James A Brimson.Activity Accounting-An Activity-Based Costing Approach.John Wiley & Zons,Inc,1991
[21]Carsten Homburg.Improving activity-based costing heuristics by higher-level cost drivers.European Journal of Operational Research I57(2004) 332-343
[22]Carsten Homburg.A Note on Optimal Cost Driver Selection in ABC.Management Accounting Research,2001.12,197-205
[23]Robin Cooper.The Rise of Activity-Based Costing—Part One:What Is An Activity-Based Cost System.Journal of Cost Management,1998
[24]Bull and John W.Edited.Life Cycle Cost for Construction.The LTK:Blakie Academic Professional,1993
[25]Homburg,Carsten.A Note on Optimal Cost Driver Selection in ABC[J].Management Accounting Research,2001(12)
[26]Tzong2RuLee,Jui-ShengKao.Application of Simulation Technique to Activity-Based Costing of Agricultural Systems:a Case Study[J].Agricultural Systems,2001(67):72.
[27]Cost Management:Accounting And Control,Writen by Hausan & Mowen
[28]John Shank.Vijay Govindarajan.Strategic cost management:new tools of competitive advantage.Free Press.New York
[29]Ward.Stephen;Chapman.Chris,Transforming project risk management into project uncertainly management,International Journal of Project Management Volume21,Issue 2,February,2003:97-105
[30]Paul Elkinton,Clive Smallman,Managing project risks:a case study from the utilities sector,International Journal of Project Management,2000(20):49-57
[31]刘舒心,修国义.公路工程建设项目成本控制体系的构建,科技与管理,2006.4(38):96-98
[32]中国建设监理协会编.建设工程投资控制.北京:知识产权出版社,2003
[33]章惠敏.基于作业成本法的基础作业基础预算,集团经济研究,2006.5(229):128-130
[34]闫奕中.作业成本法在公路养护施工企业中应用的模型设计,交通财会,2007.5(238):32-35
[35]宋修海主编.施工企业项目管理[M].青岛:青岛海洋大学出版社,1996
[36]夏宽云主编.战略成本管理.上海:立信会计出版社,2000
[37]钟刚 某高速公路路面工程的成本控制,建筑,2008.8:40-41
[38]许拯声主编.成本控制制度设计.北京:中国财政经济出版社,2001
[39]徐济华.建筑施工企业的成本管理与控制.科技资讯,2006(1):40-41
[40]杨琦主编.公路建设管理知识百问.北京:人民交通出版社,2003.
[41]陈传德主编.公路项目建设管理手册.北京:人民交通出版社,2002.
[42]李茂竹,姚岳主编.成本管理学.北京:中国人民大学出版社,2003.
[43]中国建设监理协会编.建筑工程施工项目成本管理.北京:机械工业出版社,2003
[44]白思俊.现代项目管理(上、中).北京:机械工业出版社,2003.1
[45]周国光等.公路行业财务管理学.北京:人民交通出版社,2003.1
[46]余绪缨.管理会计学.北京:中国人民大学出版社,1999.8
[47]刑志俭,王昌良.施工项目管理中的成本控制,铁道建筑,1997.(11):36-37
[48]韩同银,刘庆凡.建设项目施工组织与管理.北京中国铁道出版社 2003:191-195
[49]陈敏,徐义明等.节约型高速公路项目建设成本控制研究,交通财会,2007(240):8-15
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