建筑施工企业作业成本法的应用问题探究

Research on the Application of Activity-Based Costing in Construction Enterprises

传统成本核算与现实管理信息之间的不对称可以通过作业成本法进行有效解决。在明晰作业成本法原理并对施工企业进行初步分析之后,建筑施工项目也同样具有小批量产模式、产品数量差异大、产品差异大的特点,而这些特点准确映照了作业成本的应用原则。所以将作业成本法的理论应用到施工企业之中,将为施工企业成本管理的改进打开新思路。

The asymmetry between traditional cost accounting and real management information can be effectively solved by activity-based costing.After clarifying the principle of activity-based costing and preliminary analysis of construction enterprises,construction projects also have the characteristics of small batch production mode,large product quantity difference and large product difference,which accurately reflect the application principle of activity-based costing.Therefore,the application of activity-based costing theory to construction enterprises will open a new way of thinking for the improvement of construction enterprises'cost management.