基于作业成本管理在建筑企业施工中的应用研究

Application Researchof Activity-based Costing Management in the Construction with Construction Enterprises

以作业成本管理理论为基础,研究了建筑施工企业的作业成本核算以及计算模型,通过对作业成本管理应用和导入作业成本管理理论与方案设计的分析,比较了施工企业与项目管理作业.结果表明,其作业成本管理模式完全适用于建筑施工企业作业成本的管理,并能够有效地对建筑施工企业的作业成本进行有效控制.图1,参5.

Based on the theory of Activity-based costing management, Activity-based Costing accounting and computational model of construction enterprises was studied, through the analysis of operating cost management application and the import job cost management theory and program design, comparing the construction enterprise project management job. The results show that the operating cost management mode is completely suitable for construction enterprises operating cost management and effective control of the operating costs of the construction enternrises.1figs. ,5refs.