【摘要】：隨著近年來我國(guó)經(jīng)濟(jì)環(huán)境上不斷發(fā)生巨大變化,科技上不斷涌現(xiàn)創(chuàng)新成果,企業(yè)的管理觀念和制度方法也在不斷地進(jìn)行調(diào)整與改善,而這種調(diào)整和改變?cè)诮ㄖこ唐髽I(yè)的進(jìn)展尤為緩慢。目前我國(guó)的大多數(shù)建筑工程企業(yè)仍沿用傳統(tǒng)的成本核算方法,將工程項(xiàng)目作為單位來進(jìn)行核算,并且大多數(shù)企業(yè)自身并未確定合適的成本控制方法,建立完善的成本控制體系,因此企業(yè)的成本控制收效甚微。同時(shí),我國(guó)建筑工程企業(yè)成本的構(gòu)成也在不斷變化,隨著工程項(xiàng)目的機(jī)械化程度不斷提高,施工工藝的復(fù)雜程度不斷增強(qiáng),也隨之帶來了間接費(fèi)用的增加。如果不對(duì)這些間接費(fèi)用進(jìn)行合理分配和控制,那么企業(yè)在內(nèi)部資源的優(yōu)化整合和未來的經(jīng)營(yíng)決策方面都會(huì)出現(xiàn)一系列問題,從而導(dǎo)致企業(yè)無法在激烈的市場(chǎng)競(jìng)爭(zhēng)中持續(xù)發(fā)展下去。對(duì)于SX建設(shè)集團(tuán)這樣的建筑工程企業(yè)來說,間接費(fèi)用比重過大而且分配不合理是其成本控制上目前存在的主要問題,而通過對(duì)作業(yè)成本法的理論在實(shí)踐中應(yīng)用的案例研究后發(fā)現(xiàn),作業(yè)成本法這種新型的成本核算方式應(yīng)用到企業(yè)的成本控制模式中后,有助于提高企業(yè)成本核算的準(zhǔn)確性,避免成本信息的失真;有助于對(duì)工程項(xiàng)目中非增值作業(yè)進(jìn)行控制,避免工序上的重復(fù);有助于優(yōu)化企業(yè)內(nèi)部資源的利用,避免資源的浪費(fèi)。因此本文從可行性分析到具體的案例實(shí)踐對(duì)作業(yè)成本法在SX建設(shè)集團(tuán)的應(yīng)用做了詳細(xì)的介紹,同時(shí)在案例中與傳統(tǒng)成本法進(jìn)行了對(duì)比分析,更好的展現(xiàn)了作業(yè)成本法的優(yōu)勢(shì)所在,并根據(jù)SX建設(shè)集團(tuán)成本控制存在的問題提出了具有針對(duì)性的優(yōu)化對(duì)策,以期達(dá)到加強(qiáng)企業(yè)成本控制,增強(qiáng)企業(yè)綜合實(shí)力,在市場(chǎng)競(jìng)爭(zhēng)中占據(jù)有利地位等目標(biāo)。
[Abstract]:In recent years, great changes have taken place in our country's economic environment, and innovative achievements have been constantly emerging in science and technology, and the management concepts and institutional methods of enterprises are constantly being adjusted and improved. But this kind of adjustment and the change in the construction engineering enterprise's progress is particularly slow. At present, most of our country's construction engineering enterprises still use the traditional cost accounting method, take the project as the unit to carry on the accounting, and most of the enterprises themselves have not determined the appropriate cost control method, establish the perfect cost control system. Therefore, the cost control of enterprises has little effect. At the same time, the cost composition of construction engineering enterprises in our country is also changing constantly. With the increasing degree of mechanization of engineering projects and the increasing complexity of construction technology, it also brings about the increase of indirect costs. If these overhead costs are not reasonably allocated and controlled, a series of problems will arise in the optimization and integration of internal resources and future business decisions. As a result, enterprises can not continue to develop in the fierce market competition. For construction engineering enterprises such as SX Construction Group, the major problems in cost control are that the proportion of overhead charges is too large and the distribution is not reasonable. Through the case study on the application of activity-based costing theory in practice, it is found that Activity-Based costing, a new cost accounting method, can help to improve the accuracy of cost accounting. It can avoid the distortion of cost information, help to control the non-value-added activities of engineering projects, avoid duplication of working procedures, optimize the utilization of internal resources and avoid the waste of resources. Therefore, this paper introduces the application of activity-based costing in SX construction group in detail from feasibility analysis to specific case practice, and makes a comparative analysis with traditional cost method in the case at the same time. It shows the advantage of activity-based costing better, and according to the problems existing in cost control of SX construction group, it puts forward some targeted optimization countermeasures, in order to strengthen the cost control of enterprises and enhance the comprehensive strength of enterprises. In the market competition occupies the advantageous position and so on goal.
【學(xué)位授予單位】：沈陽農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.92;F406.7
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本文編號(hào)：2200582