改进的时间驱动作业成本法在人工成本控制中的应用

Application of improved time-driven activity-based costing in labor cost control

针对建筑施工企业人工成本不断增加和难以控制的问题,以原始时间驱动作业成本法(time-driven activity-based costing,TDABC)为基础,通过减少该方法在计算过程中主观估计的次数对其进行改进,并结合对比分析法构建了一种更适用于建筑业的人工成本控制模型,该模型能得到人工成本过高的关键点及过剩的人工成本。通过工程实例验证该模型的可行性和有效性,得出该项目的主要控制点是钢筋人工成本,项目总体过剩产能成本约为12.34万元。从实例验证可以看出:该模型能够提供详细且准确的结果,为建筑业有效控制人工成本提供了一种新的方法。

To solve the problem that the labor cost of construction enterprises rose continuously and was difficult to control,based on the original time-driven activity-based c osting(TDABC),and improved by reducing the subjective estimation times in the process of calculation,a labor cost control model being more suitable for construction enterprises was constructed,which could get the key points of labor cost control and excess labor cost.The feasibility and effectiveness of the model were verified through an engineering case.It is concluded that the main control point of the project is the labor cost of steel bar,and the total excess capacity cost of the project is about 123400.00 yuan.It can be seen from the engineering case that the model can provide detailed and accurate results for construction e nterprises,and it provides a new method to control labor cost for construction enterprises e ffectively.