基于作业成本法的建筑工程项目隐性成本估算模型研究

Research on Estimation Mode of Construction Project Implicit Cost Based on Activity-Based Costing

建筑工程项目耗时长、投资大,特别是潜藏其中的隐性成本如果得不到有效控制,必然形成"效益漏斗"。本文运用作业成本法建立建筑工程项目隐性成本估算模型,以用于建筑工程项目隐性成本的识别和控制。

The ＂benefit funnel＂ will necessarily form if there is no effective control in consuming time, big investment and especially implicit cost hidden in it. This paper sets up the estimation mode used for construction project implicit cost by using activity-based costing, which is used to identify and control the implicit cost of project.