建筑施工项目隐性成本量化模型构建及应用  

Research on building and appling of a quantitative model for the contral over hidden costs in construction project

作　　者：邵必林[1] 孔瑞青 林森[1] SHAO Bilin;KONG Ruiqing;LIN Sen(School of Management,Xi＇an Univ.of Arch.＆ Tech. Xi＇an 710055 China)

机构地区：[1]西安建筑科技大学管理学院,陕西西安71055

出　　处：《西安建筑科技大学学报（自然科学版）》2018年第2期285-294,300,共11页Journal of Xi'an University of Architecture & Technology(Natural Science Edition)

基　　金：住房与城乡建设部软科学研究项目(2016-R3-014);西安市建设科技研究项目(SJW2015-03);陕西省自然科学基金项目(2013JM9002)

摘　　要：针对建筑施工项目隐性成本难以识别和量化的问题,通过分析隐性成本动因,借鉴时间驱动作业成本法基本思想,采用数学和工程经济学工具,从工效、物资、质量三个视角,提出并构建了一种新的隐性成本量化模型.实例应用表明,该模型在建筑施工项目隐性成本量化方面具有可行性与合理性.研究成果为建筑施工企业有效控制生产过程中的隐性成本提供了理论依据和具体量化方法.To address the difficulty in indentifying and quantifying the hidden costs of the construction project,this paper has put forward and constructed a new quantitative model for hidden costs by analyzing the hidden cost from material,quality,efficiency,and referencing the basic idea of time-driven activity-based costing,using mathematics and engineering economics tools.Application shows that the model in indentifying and quantifying hidden cost in construction project has the feasibility and rationality.Research provides the theoretical basis and specific quantitative methods for the construction enterprise in the control over the hidden costs effectivily during the process of production.

关 键 词：隐性成本 建筑施工项目 时间驱动作业成本法 

分 类 号：TU723.3[建筑科学—建筑技术科学]