文档介绍：摘要
现有建设工程成本管理体系在成本核算和成本控制协调工作方面存在缺陷,不
利于提高成本管理水平。作业成本管理(ABCM)将成本管理的焦点从建设项目实
体转移到建设过程的每一项作业活动,按照“项目消耗作业,作业消耗资源”的思
想来进行作业成本计量与分析,能够追踪成本发生的真正原因,为管理人员采取针
对性措施进行成本控制提供了依据。为此,建立工程项目作业成本管理体系对于有
效实现成本核算与监控,具有重要意义。
作业成本管理通过持续改进作业来减少浪费,实现工程成本降低,是精益建造
管理思想的体现。同时,作业是流程的基本组成单元,精益建造流程理论认为作业
成本管理应伴随整个流程来开展,从而实现动态管理,即,作业成本计算分析的成
果体现在建设流程中,建设流程的优化和改造继续拉动成本降低。本文以某高层建
筑的模板工程成本计算和控制为例说明如何实现这一动态过程。
建设流程中的作业成本控制是工程作业成本管理的重要内容。精益建造的三大
技术——价值工程(VE)、准时制造(JIT)、“逆排”计划体系(LPS)是实现建设
流程作业成本控制的有效手段,文中以建设流程的典型阶段为例说明了三大技术的
应用。
最后,本文将作业成本计算和控制过程进行系统化、集成化,建立了基于建设
流程的作业成本管理体系(CP-ABCMS),希望依靠信息技术来更好地实现建设项目
的成本管理。
关键词:建设项目;成本管理;精益建造;流程分析;作业成本法;价值工程;
准时制造;“逆排”计划
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Abstract
The current construction cost management system shows limitations in the aspect of
coordinating cost accounting and cost control, which is against the improvement of cost
management quality. The Activity-Based Costing Management (ABCM) transfers the
focus from the construction entities to each activity in the construction process. In ABCM,
the cost accounting and analysis are performed based on the idea of "project consumes
activities and activities cost resources”. It enables the tracing for the true reason of cost
and provides the manager with bases for taking measures accordingly to control cost.
Therefore, the establishment of ABCM system for construction projects has great
significance in cost-accounting and monitoring.
ABCM reduces waste and brings down the cost through continuous improvement on
activities. It is the reflection of the Lean Construction management. In the meantime,
activity is a basic element of construction process. Lean Construction theory suggests that
ABCM should be performed with entire construction process to achieve the dynamic cost
management, ., the results of Activity-Based Costing analysis are reflected on the
construction process and the optimization of construction process continually reduces the
cost. This paper gave an example of a t