作业成本法在轨道交通建设项目中的应用  

Application of activity-based costing in rail transit construction projects

作　　者：林尚月 Lin Shangyue(China Railway 14th Bureau Group Co.,Ltd.,Jinan Shandong 250101,China)

机构地区：[1]中铁十四局集团有限公司,山东济南250101

出　　处：《山西建筑》2025年第3期100-103,共4页Shanxi Architecture

基　　金：国家社会科学基金项目(项目编号:20BGL042)。

摘　　要：轨道交通建设项目具有施工复杂、资源耗用大等特点,传统成本法下资源耗因与间接费划定不明确。为了帮助轨道交通建设项目拓宽成本核算方式,实施项目作业精细化管理,对某市一轨道交通施工项目区间的实际情况进行实例分析,通过作业成本法对隧道工程项目进行成本核算,划分作业动因,跟进轨道交通建设项目资源消耗,以提高隧道施工项目成本核算的有效性,旨在为相关的轨道交通施工项目作业成本法的应用提供参考。The rail transit construction project has the characteristics of complex construction and large resource consump-tion.Under the traditional cost method,the definition of resource consumption and indirect cost is not clear.In order to help the rail transit construction project expand the cost accounting method and implement the project operation fine man-agement,this paper analyzes the actual situation of a rail transit construction project in a city,carries out the cost account-ing of tunnel engineering project by activity-based costing method,divides the operation motivation and follows up the re-source consumption of rail transit construction project,so as to improve the effectiveness of the cost accounting of tunnel construction project.This paper aims to provide reference for the application of activity-based costing in rail transit con-struction projects.

关 键 词：轨道交通 作业成本法 作业动因 资源动因 

分 类 号：TU997[建筑科学—市政工程] F234[经济管理—会计学]