【作者】 肖娟；

【导师】 周庆柱；

【作者基本信息】 中南大学 ， 土木工程， 2012， 硕士

【摘要】 目前,我国大部分的铁路施工企业仍在使用传统的成本计算方法和成本管理方法,企业中普遍存在实际成本难以精确控制、内部价值链难以优化组合的问题,并且随着科技发展,施工机械化程度越来越高,导致间接费用的比例日趋增大,从而使传统的成本计算方法愈加的不适用。在这种情况下,现代铁路工程项目必须采用一种新的成本管理方法。作业成本方法作为一种更加先进的成本计算方法和成本管理方法,能够加强施工企业的内部管理,帮助企业制定正确的战略方针,有助于铁路施工企业的可持续发展。本文正是基于这一需求展开研究的。本论文首先对铁路工程项目成本控制现状进行了分析,引出作业成本法的相关理论和一般实施步骤,分析了作业成本法的优越性和作业成本法应用于铁路工程项目成本控制的可行性。其后将工程量清单考虑到作业成本法中,定义施工、分析作业、确定成本动因,从而设计铁路工程项目作业成本计算模型,并且结合实例探讨了作业成本法在铁路工程项目中的具体应用。最后,探讨了在铁路工程项目中实施作业成本控制的思路及具体步骤,并就作业成本控制的实施难点提出了相应的对策。本文研究了作业成本法的理论体系,阐述了在铁路工程项目中应用作业成本法时所采用的分析方法和研究思路,并且紧密结合铁路工程项目施工现状,旨在能够引起铁路施工企业对作业成本法的重视,提高成本计算的准确度,降低生产成本,对现在的铁路工程项目成本管理理论研究和实践起到一定的指导作用。更多还原

【Abstract】 At present, in our country most of the railway construction enterprises still use the traditional cost calculation and management methods. In enterprise it is widespread that the actual cost is difficult to accurately control, internal value chain is difficult to optimize combination of problems. With the development of science and technology, construction mechanization degree is more and more high, resulting the greatly raising of the proportion of indirect expenses, so as to make the traditional cost calculation method do not apply increasingly.In this case, the modern railway engineering project must adopt a new cost management method. The activity-based costing method as a more advanced cost calculation and cost management methods can strengthen the internal management of construction enterprise, help enterprises to formulate correct strategies policy, and contribute to railway construction enterprise’s sustainable development. This paper is researched based on the demand.Firstly this paper analyzes the current situation of the railway engineering project cost control, derivation related theory and basic steps of activity-based costing method, and it conclude the superiority of the activity-based costing method. The list of quantities will be considered to the cost method, define construction, analysis work, identify cost drivers, thus designs railway engineering project cost calculation model,analyzes the activity-based costing method of the feasibility applied in railway engineering project cost control and further examples showing the application of activity-based costing calculation model.Finally discusses the thinking and concrete steps of the cost control implemented in the railway engineering projects, and the corresponding countermeasures were put forward based on cost control implementation difficulties.This paper studies the theory system of activity-based costing method comprehensively, puts forward the analysis method and the research train of thought of the activity-based costing method that use in the railway engineering projects. Closely be combining the current situation of the railway engineering projects construction, in order to cause railway construction enterprise to pay attention to work activity-based costing method, and improve the cost calculation accuracy, reduce the production cost, and play a guiding role to the present railway engineering cost management theory research and practice.更多还原