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1、学位论文作者签名 : 日期: 原原 创创 性性 声声 明明 本人声明所呈交的学位论文是本人在导师指导下进行的研究工作及取得的研究成果。除文中已经注明引用的内容外,本论文不含任何其他个人或集体已经发表或撰写过的研究成果, 也不包含为获得吉林财经大学或其他教育机构的学位或证书而使用过的材料。对本文的研究做出重要贡献的个人和集体,均已在文中以明确方式标明。因本学位论文引起的法律结果完全由本人承担。 本学位论文成果归吉林财经大学所有。 指 导 教 师 签 名: 日期: 学位论文作者签名 : 日期: 学位论文版权使用授权书学位论文版权使用授权书 本学位论文作者完全了解吉林财经大学有关保留、使用学位论文的
2、规定,有权保留并向国家有关部门或机构送交论文的复印件和磁盘, 允许论文被查阅和借阅。 本人授权吉林财经大学可以将学位论文的全部或部分内容编入有关数据库进行检索,可以采用影印、缩印或扫描等复制手段保存、汇编学位论文。 (保密的学位论文在解密后适用本授权书,本论文:不保密,保密期限至 年 月止) 。 指 导 教 师 签 名: 日期: I 中 文 摘 要 随着高速信息化发展和现代企业制度的建立, 更多企业为自己的发展制定了长期战略目标。从现代企业财务管理角度而言,追求持续创造价值成为现代企业的新主题。面临激烈竞争,先进的成本管理方法是创造价值的有效手段之一。建筑业作为国民经济中举足轻重的支柱型产业,
3、 同样也可以选择改变企业成本管理方法,来增强企业竞争力,为企业不断创造价值。2004 年 8 月,国资委李荣融主任在中央企业负责人会议讲话中提出: “企业之间的竞争首先表现为价格的竞争,价格竞争的背后主要是成本竞争” ,并指出“成本指标是反映企业管理水平最见工夫、最实在的指标” 。一个建设项目的成功与否,在很大程度上取决于成本管理的有效与否。成本控制意识薄弱、管理水平低下、成本耗费高、经济效益差等问题,一直是制约建筑业生存、发展、获利的重要因素。 国内外学者对作业成本法在建筑施工企业的研究与实证, 证明了其应用的先进性和可行性。 在建筑业中运用作业成本法将会建立一种更加先进的成本管理体系,建立
4、更加规范的流程管理、更加科学的组织结构,强化成本控制力度,提高企业获利能力,加强建筑施工企业的成本管理、生产管理、产品报价、新产品开发等相关方面的工作,以此支持建筑施工企业制定正确的战略策略,实现企业的可持续发展。 本论文的第一部分是引言,对论文的研究背景、国内外研究现状及相关学者关于作业成本法的观点进行文献综述。 第二部分对作业成本法的相关理论作了具体介绍,包括作业成本法的基本概念、理论基础、计算原理、作业成本核算的操作程序。第三部分主要阐述建筑施工项目成本构成、目前成本管理存在问题、作业成本法应用于该领域的必然性和可行性论证分析以及建筑施工企业实施作业成本法的具体实施步骤与方法。 第四部分
5、结合具体建筑案例对建筑施工企业应用作业成本法进行实证论证。第五部分指出本文结论以及优势和不足。 本文系统全面地阐述了作业成本法理论体系, 通过对建筑施工企业目前的成本管理现状的研究, 进一步提出了作业成本法在建筑施工企业管理应用的可行性和具体实施步骤。着实强调理论联系实际,本论文的宗旨是对现在的建筑施工企II 业的成本管理理论研究及实践应用起指导作用。 关键词:关键词: 作业成本法 成本管理 建筑企业 III Abstract With the high-speed information technology development and the establishment of mode
6、rn enterprise institution, many enterprises have set up their own long-term strategic targets. In the respect of the financial management of modern enterprises, the pursuit of sustainable value creation becomes the new theme of modern enterprises. Faced with fierce competition, advanced cost managem
7、ent approach is an effective means of creating value. The construction industry, served as a salient pillar of the national economy, would also has the choice to change the enterprise cost management methods to improve the competitiveness of enterprises and further to continue to create value for th
8、e enterprises constantly. In August 2004, Rong Rong Li, the director of the SASAC, expressed at the central conference for enterprises heads that: “It is the price competition that listed on the first item of the competition among enterprises, and the essence of the price competition is mainly the c
9、ost competition“, and pointed out that cost index objectively reflects the management level of the enterprises. Obviously, this shows that the importance of cost management in the construction enterprises. The success of a construction project depends largely on whether or not an effective cost mana
10、gement is carried out. The issues of poor cost control, low management level, the high cost and poor economic performance are assumed as important factors that have been restricting the survival, development and profitability of the construction industry. The domestic and foreign scholars have appro
11、ved the advanced nature and feasibility of operation-based costing though research and practice in the construction industry. The application of the operation-based costing in construction industry would establish a more advanced cost management system, establish a more standardized process manageme
12、nt, more scientific organizational structure, to enhance cost control, improve enterprise profitability and strengthen cost management of construction enterprises , production management, product pricing, new product IV development. It can also help the construction companies to develop the right st
13、rategy and tactics to achieve sustainable development. The first part of this paper is the introduction, which demonstrates the background of the research, the latest research achievements home and abroad and summarizes the viewpoint of related scholars on the operation-based costing. The second par
14、t of the paper presents specially the related theory, including the basic concepts of operation-based costing, theoretical basis, the principles of calculation and the operation procedures. The third part mainly sets out the composition of the construction industry cost, the current problems with co
15、st management, the analysis on necessity and feasibility of the application of operation-based costing on the areas and the implementation steps and methods The fourth part of the architectural context of the specific case of BOQ for engineering construction enterprises under application of Operatio
16、n-based Costing empirical proof. The fifth part pointed out that the conclusions of this article, as well as strengths and weaknesses. This paper presents the comprehensive and systematic analysis of the operation-based costing system, and put forward the analysis methods and research hints of the operation-based costing in the construction business management. Emphasis on linking theory with practice, closely related to the curr