作业成本法在施工企业的应用研究
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摘要
在我国,建筑施工企业的成本管理大部分仍是立足于生产现场管理的传统成本管理模式。传统的成本管理以产品为中心,难以落实作业的成本责任,不利于建立企业生产经营全过程的责任制,传统的成本管理难以对作业的效绩进行评价,不但不利于资源消耗的监督和节约,而且也难以建立激励与约束相结合的经营机制。解决这一问题最有效的方法就是进行成本管理的创新,本文从系统的思想,建立新的作业成本管理体系,进行作业成本核算,进一步改革和完善施工企业成本管理体制。本文所做的主要工作有:
1.将作业成本法的思想系统地引入施工项目成本管理之中,提出了基于作业成本法的项目成本核算方法,在一定程度上提高了施工项目成本信息的准确性。
2.文章围绕作业成本法原理,指出了它是一种先进的成本核算方法,是基于传统成本计算方法不能提供准确的成本信息而产生的;对其相关的基本概念、成本计算流程进行了研究。
3.给出了作业成本法中同质作业的概念及合并条件,并对合并条件做了数学过程分析。
4.在案例研究中以某路桥公司ZJ集团在某市三环路系统工程为研究对象,建立了该系统工程项目作业成本法的核算体系。根据工程项目成本费用构成的特点,以合同工程量清单为成本管理对象,在清单项下进行WBS分解,细分至工序编制项目的成本计划。并设置了新的账套,运用ERP软件结合新建账套建立了作业成本核算系统。对两种方法做了比较分析,验证了该方法在施工企业成本核算中的有效性。
In China, the cost management of most construction enterprises is still based on the traditional products-centered mode. By this mode, on one hand, it is not easy to ascertain responsibilities in the production cost or conducive to the responsibility system through the whole producing and managing process. On the other hand, the traditional mode not only makes it difficult to evaluate the enterprise's efficiency and achievement, but also it is bad for the supervision on resource consumption and conservation as well as the establishment of the combined incentive and restrictive mechanism. Therefore, the most efficient way of solving this problem is to innovate the traditional mode. Through studying the modern western mode of cost management, we can carry out reform to establish a new Activity-Based Costing system. The main tasks of this paper are listed as follows:
1. With the introduction of the Activity-Based Costing system to Construction Projects,the Project cost accounting mode was put forward, which greatly improved the accuracy of cost information.
2. The paper focused on Activity-Based Costing principles, pointing out that it was an advanced mode of cost accounting, which was based on the fact that the traditional mode can not provide accurate information on cost calculating. Besides, the basic concepts and costing procedure of this new mode were studied in this paper.
3. It brought forward the concept of homogeneous activities and the terms of the merger. Meanwhile, the new mode was analyzed from the perspective of mathematics.
4. In case study, we took a system engineering of one city's of road and bridge company ZJ as a subject, and established the Activity-Based Costing accounting system for the engineering project. We analyzed the project cost according to its constitutional characteristics, then decomposed the project to WBS .And we also set a new account book. With the use of ERP software as well as this new account book, the new Activity-Based Costing calculating system was established. Furthermore, after a comparison between the two modes, we verified the validity of the new mode in the cost-accounting system of construction enterprises.
1.将作业成本法的思想系统地引入施工项目成本管理之中,提出了基于作业成本法的项目成本核算方法,在一定程度上提高了施工项目成本信息的准确性。
2.文章围绕作业成本法原理,指出了它是一种先进的成本核算方法,是基于传统成本计算方法不能提供准确的成本信息而产生的;对其相关的基本概念、成本计算流程进行了研究。
3.给出了作业成本法中同质作业的概念及合并条件,并对合并条件做了数学过程分析。
4.在案例研究中以某路桥公司ZJ集团在某市三环路系统工程为研究对象,建立了该系统工程项目作业成本法的核算体系。根据工程项目成本费用构成的特点,以合同工程量清单为成本管理对象,在清单项下进行WBS分解,细分至工序编制项目的成本计划。并设置了新的账套,运用ERP软件结合新建账套建立了作业成本核算系统。对两种方法做了比较分析,验证了该方法在施工企业成本核算中的有效性。
In China, the cost management of most construction enterprises is still based on the traditional products-centered mode. By this mode, on one hand, it is not easy to ascertain responsibilities in the production cost or conducive to the responsibility system through the whole producing and managing process. On the other hand, the traditional mode not only makes it difficult to evaluate the enterprise's efficiency and achievement, but also it is bad for the supervision on resource consumption and conservation as well as the establishment of the combined incentive and restrictive mechanism. Therefore, the most efficient way of solving this problem is to innovate the traditional mode. Through studying the modern western mode of cost management, we can carry out reform to establish a new Activity-Based Costing system. The main tasks of this paper are listed as follows:
1. With the introduction of the Activity-Based Costing system to Construction Projects,the Project cost accounting mode was put forward, which greatly improved the accuracy of cost information.
2. The paper focused on Activity-Based Costing principles, pointing out that it was an advanced mode of cost accounting, which was based on the fact that the traditional mode can not provide accurate information on cost calculating. Besides, the basic concepts and costing procedure of this new mode were studied in this paper.
3. It brought forward the concept of homogeneous activities and the terms of the merger. Meanwhile, the new mode was analyzed from the perspective of mathematics.
4. In case study, we took a system engineering of one city's of road and bridge company ZJ as a subject, and established the Activity-Based Costing accounting system for the engineering project. We analyzed the project cost according to its constitutional characteristics, then decomposed the project to WBS .And we also set a new account book. With the use of ERP software as well as this new account book, the new Activity-Based Costing calculating system was established. Furthermore, after a comparison between the two modes, we verified the validity of the new mode in the cost-accounting system of construction enterprises.
引文
【1】武美云.煤炭企业实施作业成本管理的可行性分析.中国论文下载心. http://www.studa.net/chengben/070512/14253230.html.2008.04.15
【2】王秀先.基于作业成本法的施工项目成本核算探析.决策与信息:财经观察[J].2007(3)
【3】刘强,扬清江.施工项目管理中成本、工期、质量和安全的控制.宁夏工学院学报[J].1997(3).P.31-36
【4】王广宇,丁华明.作业成本管理:内部改进与价值评估的企业方略[M].清华大学大学出版社.2006.P.37-45
【5】Bemard pierce. Accountancy Activity based costing [J]. Accountancy Ireland . Dublin. 2004.P.33-39
【6】杰克,R梅瑞狄斯,小塞缪尔.J.曼特尔.项目管理:管理新视角(第四版)[M].电子工业出版社.2002.P.97-156
【7】杰克.吉多、詹姆斯P.克莱门斯.成功的项目管理[M].机械工业出版社.1999
【8】爱德华.J.布洛切、康H.陈、托马斯W.林.成本管理一战略与概论[M].华夏出版社,2002
【9】于增彪.流程观下的作业成本制度. http://finance.sina.com.cn/jygl/20030912/1036443360.shtml.2008.04.21
【10】余绪缨.会计理论与现代管理会计研究[M].北京中国财政经济出版社.1989.
【11】王庆成,戴德明.聚集财会——为财务、会计、审计理论与实务新论[M].北京:中央编译出版社.2005.P.196
【12】一切将成为项目——长天企业将如何做好项目. www.project.net.cn/xmzx/xmnr/gn/guoneizo.htm.2008.04
【13】优质管理协会.作业成本法(ABC)机构如何运作成本作业核算体系.经营管理-市场[J].2005(9)
【14】王侃.作业成本法概述.天津大学硕士论文[D].2005.P.7-8
【15】王平心.作业成本计算理论与应用研究.大连:东北财经大学出版社.2001.P.17-21
【16】刘树龙.作业成本法在一汽铸造厂的应用研究.吉林大学硕士论文[D].2006.P.9-11
【17】康玉梅.作业成本法中作业的确认与分类.财会研究[J].2004(9).P.29-30
【18】邓为民.作业成本法中的成本动因分析.易迈管理资讯网. http://www.amteam.org/print.aspx?id=459791 .2007.9.11
【19】赵文杰.作业成本法在建筑施工企业中的应用研究.天津大学硕士论文[D].2006.P.10-17
【20】论作业成本法.论文天下论文网. http://www.lunwentianxia.com/product.free.6561976.1/.2007.11.21
【21】潘飞,郭秀娟.作业预算研究.会计研究[J].2004(11).P.48-52
【22】刘疆,周波.关于作业成本法在我国的应用环境分析上海会计[J].2001(12)
【23】于志坤.作业成本法的实用性分析.北方经济[J]. 2007(22)
【24】祝刚.作业成本法及其在我国应用前景的探讨.西南民族学院学报[J]. 2001(5)
【25】王平心,韩新民,靳庆鲁.作业成本计算、作业管理及其在我国应用的现实性.会计研究[J].1999 (8).P.37-40
【26】董红霞.作业成本法及其在施工企业中的应用分析.科技情报开发与经济[J].2006(11)
【27】田志刚. ERP系统中成本管理研究.江苏大学硕士论文[D].2003.P.1-3
【28】叶晓甦,陈良美,佘渝娟.施工企业实施作业成本管理的探讨.经营管理[J].2003(1)
【29】刘伟.施工项目成本管理.重庆大学硕士论文[D].2003.P.12-15
【30】王磊.施工项目成本管理问题研究.国防科学技术大学硕士论文[D].2004.P.19-23
【31】关一卓.施工项目成本管理.吉林大学硕士学位论文[D].2005.P.1-2
【32】郭琦,许晓华.作业成本法在施工企业经营管理中的应用探讨.石油化工技术经济[J]2004(6)
【33】何夏蓓.基于ABC的施工企业成本管理模式的探讨.集团经济研究杂志[J]2007(6)
【34】赵培振.作业成本法在施工企业管理中的分析及应用.商业经济[J].2006(3)
【35】Monge P. The importance of activity-based methods in radiology and the technology that now makes this possible. Radiol Manage 2006(28)52–53.
【36】Emmett D, Forget R. The utilization of activity-based cost accounting in hospitals. J Hosp Mark Public Relations 2005(15)79–89.
【37】Suthummanon S, Omachonu VK, Akcin M. Applying activity-based costing to the nuclear medicine unit. Health Serv Manage Res 2005(18)141–50.
【38】Lievens Y, van den Bogaert W, Kesteloot K. Activity-based costing: a practical model for cost calculation in radiotherapy. Int J Radiat Oncol Biol Phys 2003(57)522–35.
【39】Russell S. ABC and ERP partners at last? [J]. Management Accounting, 1998(11)56-58.
【2】王秀先.基于作业成本法的施工项目成本核算探析.决策与信息:财经观察[J].2007(3)
【3】刘强,扬清江.施工项目管理中成本、工期、质量和安全的控制.宁夏工学院学报[J].1997(3).P.31-36
【4】王广宇,丁华明.作业成本管理:内部改进与价值评估的企业方略[M].清华大学大学出版社.2006.P.37-45
【5】Bemard pierce. Accountancy Activity based costing [J]. Accountancy Ireland . Dublin. 2004.P.33-39
【6】杰克,R梅瑞狄斯,小塞缪尔.J.曼特尔.项目管理:管理新视角(第四版)[M].电子工业出版社.2002.P.97-156
【7】杰克.吉多、詹姆斯P.克莱门斯.成功的项目管理[M].机械工业出版社.1999
【8】爱德华.J.布洛切、康H.陈、托马斯W.林.成本管理一战略与概论[M].华夏出版社,2002
【9】于增彪.流程观下的作业成本制度. http://finance.sina.com.cn/jygl/20030912/1036443360.shtml.2008.04.21
【10】余绪缨.会计理论与现代管理会计研究[M].北京中国财政经济出版社.1989.
【11】王庆成,戴德明.聚集财会——为财务、会计、审计理论与实务新论[M].北京:中央编译出版社.2005.P.196
【12】一切将成为项目——长天企业将如何做好项目. www.project.net.cn/xmzx/xmnr/gn/guoneizo.htm.2008.04
【13】优质管理协会.作业成本法(ABC)机构如何运作成本作业核算体系.经营管理-市场[J].2005(9)
【14】王侃.作业成本法概述.天津大学硕士论文[D].2005.P.7-8
【15】王平心.作业成本计算理论与应用研究.大连:东北财经大学出版社.2001.P.17-21
【16】刘树龙.作业成本法在一汽铸造厂的应用研究.吉林大学硕士论文[D].2006.P.9-11
【17】康玉梅.作业成本法中作业的确认与分类.财会研究[J].2004(9).P.29-30
【18】邓为民.作业成本法中的成本动因分析.易迈管理资讯网. http://www.amteam.org/print.aspx?id=459791 .2007.9.11
【19】赵文杰.作业成本法在建筑施工企业中的应用研究.天津大学硕士论文[D].2006.P.10-17
【20】论作业成本法.论文天下论文网. http://www.lunwentianxia.com/product.free.6561976.1/.2007.11.21
【21】潘飞,郭秀娟.作业预算研究.会计研究[J].2004(11).P.48-52
【22】刘疆,周波.关于作业成本法在我国的应用环境分析上海会计[J].2001(12)
【23】于志坤.作业成本法的实用性分析.北方经济[J]. 2007(22)
【24】祝刚.作业成本法及其在我国应用前景的探讨.西南民族学院学报[J]. 2001(5)
【25】王平心,韩新民,靳庆鲁.作业成本计算、作业管理及其在我国应用的现实性.会计研究[J].1999 (8).P.37-40
【26】董红霞.作业成本法及其在施工企业中的应用分析.科技情报开发与经济[J].2006(11)
【27】田志刚. ERP系统中成本管理研究.江苏大学硕士论文[D].2003.P.1-3
【28】叶晓甦,陈良美,佘渝娟.施工企业实施作业成本管理的探讨.经营管理[J].2003(1)
【29】刘伟.施工项目成本管理.重庆大学硕士论文[D].2003.P.12-15
【30】王磊.施工项目成本管理问题研究.国防科学技术大学硕士论文[D].2004.P.19-23
【31】关一卓.施工项目成本管理.吉林大学硕士学位论文[D].2005.P.1-2
【32】郭琦,许晓华.作业成本法在施工企业经营管理中的应用探讨.石油化工技术经济[J]2004(6)
【33】何夏蓓.基于ABC的施工企业成本管理模式的探讨.集团经济研究杂志[J]2007(6)
【34】赵培振.作业成本法在施工企业管理中的分析及应用.商业经济[J].2006(3)
【35】Monge P. The importance of activity-based methods in radiology and the technology that now makes this possible. Radiol Manage 2006(28)52–53.
【36】Emmett D, Forget R. The utilization of activity-based cost accounting in hospitals. J Hosp Mark Public Relations 2005(15)79–89.
【37】Suthummanon S, Omachonu VK, Akcin M. Applying activity-based costing to the nuclear medicine unit. Health Serv Manage Res 2005(18)141–50.
【38】Lievens Y, van den Bogaert W, Kesteloot K. Activity-based costing: a practical model for cost calculation in radiotherapy. Int J Radiat Oncol Biol Phys 2003(57)522–35.
【39】Russell S. ABC and ERP partners at last? [J]. Management Accounting, 1998(11)56-58.
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