摘要
工程项目计价体系中,间接费是按直接费比例进行分配的,该方法所致的费用信息的精确性令人质疑。而随着科技的发展,施工(生产)过程中间接费用比例的增大,使得计价方法的改变成为焦点。作业成本法作为一种先进企业会计成本计算方法,在西方许多行业都有一定程度的运用。本文通过对作业成本法原理的介绍、传统成本发与作业成本法优劣的比较以及在工程计价体系中应用作业成本法的实例分析,表达了将作业成本法引入工程项目计价体系的思想。试图得到更精确的费用信息,为施工企业管理、决策和以后的企业核算提供依据。
In the engineering price system,the indirect fees are allotted to components project according to direct fees with a proportion.This method cause some queries about the accurate of cost information.Along with the development of science and technology, the aggrandizement of the indirect fees in construction（produce ）process ,makes the change of the engineering price system become significance.as a kind of advanced business enterpriee accounting method,the Activity-Based Costing has the usage of certain degree in many western professions.With introduction the Activity-Based Costing principle ,eomparasion trantional cost method and Activity-Based Costing,and the example of the application analysis in the engineering price system ,this text give an account of practicality of The application of Activity-Based Costing in the engineering price system.
出处
《价值工程》
2007年第6期126-129,共4页
Value Engineering
关键词
作业成本法
工程计价
间接费
activily-based costing
engineering price system
indirect fee
