建筑企业项目部作业成本核算体系研究-建筑与土木工程专业论文.docxVIP

华中科技大学硕士学位论文 华 中 科 技 大 学 硕 士 学 位 论 文 II II Abstract To implement each project construction enterprises which is expected to achieve the goal of quality and safety standards under the premise of saving the cost of inputs and maximize the economic benefits of the project. Currently, With the planned economic system to a market economic system continued to deepen, and the increasingly fierce competition in the construction market, the traditional cost management practice, including the cost accounting system, has increasingly shown the limitations and drawbacks. This thesis presents the project activity-based cost method of accounting processes, and through the use of activity-based costing examples compared with the traditional cost management to illustrate the use of cost accounting system to establish the importance and feasibility system. On the base of this, the thesis further design firm on the project department costing business processes, by regulating the business of approving and tracking control process, in order to strengthen the whole process of project implementation with the project department to enterprise-based cost accounting cost control ability, and keep the project a higher level of profitability, enhance the competitiveness of enterprises. Finally, for taking into account that the cost accounting system during the implementation process of building enterprise goals and interests of the project department inconsistencies , the thesis use Game Theory point of incomplete information dynamic game model to analyze the incentive mechanism of construction enterprises in the implementation of the project cost accounting system, and make recommendations accordingly. Keywords： Construction Enterprise，Project Department，Activity-Based Costing， Cost Accounting System ，Incentive Mechanism PAGE IV PAGE IV 目 录 摘 要 I Abstract II 1 绪论1 1.1 论文选题背景及意义 1 1.2 国内外研究现状5 1.3 本文的主要研究内容及技术路线 9 2 建筑企业成本核算相关理论 11 2.1 建筑企业成本的分类 11 2.2 建筑企业成本管理要求 14 2.3 建筑企