价值链作业成本法在施工项目中的应用研究  

Research on the Application of Value Chain Activity Based Costing in Construction Project

作　　者：黄昌义 汪伟亮 陈润华 HUANG Changyi;WANG Weiliang;CHEN Runhua(Infrastructure Department,Guilin Medical University,Guilin 541199,China;Department of Art and Design,Academy of Fine Arts,Beihua University,Jilin 132013,China;Audit Department,Guilin Medical University,Guilin 541199,China)

机构地区：[1]桂林医学院基建处,广西桂林541199 [2]北华大学美术学院艺术设计系,吉林吉林132013 [3]桂林医学院审计处,广西桂林541199

出　　处：《建筑经济》2021年第10期47-50,共4页Construction Economy

摘　　要：基于价值链建立作业成本法核算流程,以实际案例从外部价值链和内部价值链角度分析作业成本法在施工项目成本管理中的应用。在外部价值链中核算供应商环节、业主环节的作业成本,在内部价值链中确定作业中心、归集资源费用、计算成本动因分配率和计算施工项目总成本。最后归纳价值链作业成本法的应用效果,以期进一步完善施工项目成本管理理论,为建筑施工项目成本管理提供参考。Based on the value chain,this paper establishes the accounting process of activity-based costing,analyzes the application of activity-based costing in construction project cost management from the perspective of external value chain and internal value chain,calculates the activity-based costing of suppliers and owners in the external value chain,and determines the activity center,collects the resource cost,and calculates the activity-based costing in the internal value chain.Finally,summarizes the application effect of value chain activity-based costing,in order to further improve the theory of construction project cost management and provide reference for construction project cost management.

关 键 词：价值链 作业成本法 施工项目 成本管理 

分 类 号：TU71[建筑科学—建筑技术科学] F426.92[经济管理—产业经济]