作业成本法在苏通长江大桥桥梁施工中的应用研究

Application Research on Activity-Based Costing in Nantong Chang Jiang Bridge Construction

作业成本法是近些年产生于西方的一种全新管理理论与方法,并已成功地应用在建设工程项目中,但在桥梁施工中的应用才刚刚起步。本文先介绍作业成本法在桥梁施工中的应用意义,接着用实例分析了作业成本法的特点以及与传统成本核算体系的区别。在此基础上,给出了作业成本法在苏通长江大桥桥梁施工中的应用。最后,探讨了作业成本法在桥梁施工中的会计核算相关内容以及应用的注意事项。

Activity-Based Costing is a new management theory and method, which was produced in the west- ern countries in recent years, and was used in construction projects successfully, but the application in bridge construction has just started. This paper introduces the meaning of the ABC method in the bridge construction, characteristics of the ABC method, and differences between the ABC method and traditional cost accounting system. On this basis, the paper studies the Activity-Based Costing in Nantong Chang Jiang Bridge Construction, and accounting-related content and applications notes.