作业成本法在施工项目成本核算中的应用毕业论文.docVIP

毕业论文 （20_ _届） 作业成本法在施工项目成本核算中的应用 摘 要 成本管理是企业的内功，在市场竞争中具有十分重要的意义而在微利时代这种战略意义比规模扩张期显得更为重要在项目中运用作业成本法进行成本核算是成本的重要手段本文概述作业成本法关键词：施工企业；成本；成本核算；作业成本法 AbstractCost management is the internal strength of construction enterprises, and it is very important in the market competition. Even more in the low-profit era this significance of the strategy is more important than in scale enlargement age. Cost accounting is the key link of construction enterprises’ project cost management. In a project construction, the activity-based costing became the main method of cost management in construction enterprises. Activity-based costing provides a means of a effective cost analysis, cost control, operating decision-making and accurate cost information for construction enterprises. The contents of this thesis are divided into four parts. The first part summarizes the basic principles of activity-based costing. The second part analyzes the necessity and feasibility of ABC in the application in construction projects. The third part takes a residential construction project as a typical example, calculates the actual costs of pouring concrete stage, then compares with the result of traditional cost accounting to prove the advantage of using ABC in construction enterprises. The last part concludes the significance in current engineering project construction, and construction enterprises need to balance the cost and train the personnel professional quality. It aims to draws construction enterprises’ attention to calculate cost more accurately so that they price tendering more reasonably and quote more accurately. Thus, it will enhance the profits of construction enterprises and improve the market competitiveness. Keywords: Construction Enterprises; construction item; Cost management; Activity-based Costing; Cost Accounting 目 录 1 作业成本法概述 1 1.1 施工企业成本核算的主要方法 1 1.2 作业成本法的基本原理 3 1.3 作业成本法与传统成本法核算方法比较 4 2 作业成本法在施工企业中应用的必要性和可行性 5 2.1 施工企业的特点 5 2.2 我国施工企业成本管理现状 5 2.3 施工企业应用作业成本法的必要性 6 2.4 施工企业