基于TDABC的装配式建筑施工成本管理

Research on application of time driven activity-based costing in cost management of prefabricated building

装配式建筑与传统建筑相比具有节能减排、绿色环保、工业化生产、快速施工等各种优势,适应了现代房屋建筑业快速发展的趋势。尽管我国早己开展了对装配式建筑的研究工作,但相对于国外发达国家而言,我国装配式建筑的集成化水平相对较低,使得装配式建筑的成本相对现浇建筑的成本偏高,严重阻碍了装配式建筑的快速发展及其大规模的应用。应用时间驱动作业成本法分析了装配式建筑项目构件生产阶段、构件运输阶段、构件吊装阶段的成本构成;应用时间驱动作业成本法对装配式建筑施工成本进行分析,详细地计算出装配式建筑施工各个阶段的闲置产能,通过合理的管控措施,合理地利用或降低闲置产能,提高工作效率。

Compared with traditional buildings, prefabricated buildings have many advantages, such as energy saving and emission reduction, green environmental protection, industrial production, rapid construction and so on. It adapts to the rapid development trend of modern. Although our country has already carried out research work on prefabricated building, compared with developed countries abroad, the level of integration of prefabricated building in our country is relatively low, which makes the cost of prefabricated building higher, and seriously hinders the rapid development of prefabricated building and its large-scale application. The time-driven activity-based costing method is applied to analyze the cost composition of components production stage, component transportation stage and component hoisting stage in prefabricated construction projects;and analyze the construction cost of prefabricated building, and the idle capacity of each stage of prefabricated building is calculated in detail. Through reasonable management and control measures, idle capacity can be rationally utilized or reduced, and improve work efficiency.