基于精益建造流程分析的作业成本管理研究

华中科技大学硕士学位论文基于精益建造流程分析的作业成本管理研究姓名：姚丽娜申请学位级别：硕士专业：工程管理指导教师：李惠强20090527IABCM——VEJITLPSCP-ABCMSIIAbstractThecurrentconstructioncostmanagementsystemshowslimitationsintheaspectofcoordinatingcostaccountingandcostcontrol,whichisagainsttheimprovementofcostmanagementquality.TheActivity-BasedCostingManagement(ABCM)transfersthefocusfromtheconstructionentitiestoeachactivityintheconstructionprocess.InABCM,thecostaccountingandanalysisareperformedbasedontheideaofprojectconsumesactivitiesandactivitiescostresources”.Itenablesthetracingforthetruereasonofcostandprovidesthemanagerwithbasesfortakingmeasuresaccordinglytocontrolcost.Therefore,theestablishmentofABCMsystemforconstructionprojectshasgreatsignificanceincost-accountingandmonitoring.ABCMreduceswasteandbringsdownthecostthroughcontinuousimprovementonactivities.ItisthereflectionoftheLeanConstructionmanagement.Inthemeantime,activityisabasicelementofconstructionprocess.LeanConstructiontheorysuggeststhatABCMshouldbeperformedwithentireconstructionprocesstoachievethedynamiccostmanagement,i.e.,theresultsofActivity-BasedCostinganalysisarereflectedontheconstructionprocessandtheoptimizationofconstructionprocesscontinuallyreducesthecost.Thispapergaveanexampleofatemplateprojectofahigh-risebuildingandexplainedhowthedynamiccostcontrolisachievedbytheActivity-BasedCostingaccounting.ThecostcontrolduringaconstructionprocessisanimportantaspectofActivity-BasedCostingManagement.ValueEngineering(VE),JustinTime(JIT),andtheLastPlannerSystem(LPS)arethethreemajortechniquesofleanconstruction.Theyareeffectiveapproachesforconstructionprocesscostcontrol.Thispaperillustratedtheapplicationsofthethreetechniqueswithtypicalstagesintheconstructionprocess.Finally,bysystemizingandintegratingtheActivity-BasedCostingaccountingandcontrolprocess,thispaperbuilta“ConstructionProcess-Activity-BasedCostingIIIManagementSystem”(CP-ABCMS),which,withtheinformationtechnology,performsabettercostmanagementforconstructionprojects.Keywords:ConstructionProjectCostManagementLeanConstructionProcessAnalysisActivity-BasedCostingValueEngineeringJustInTimetheLastPlannerSystem□□“√”111.130203.8%7.0%20086114417563%1%2008200820087.1%200712.8%520082007146.4101-120091151201251301351401451502007127.7142.4143.2146.42008136.7144.2135.3134.31-12007-200821.21.2.120(LCCLifeCycleCosting)[1]2060[2,3]1-11-1123412121231.2.2ABCMActivity-basedCostingManagementABCActivity-basedCosting[4]ABCRobinCooperRobertS.Kaplan32090[7]1994MRPIIFMSCIMS[5]1.2.3LCLeanConstruction[6]LauriKoskela[6][7][8]1.31.3.1——14[11]231.3.21.41.4.1512——ABCM45“”1.4.2Internet1-2622.12.1.12006[9]2-12-1/7WBS2.1.2ABCMActivity-basedCostingManagementABCActivity-basedCosting[10]2.22.2.1LCLeanConstructionLPLeanProduction[11]8[12]“”[13]1[14]234[15],,592.2.2[16-17]1VEValueEngineering[3]GELawrenceD.Miles1904-1985[17]5%-20%2JITJustInTime[8]20606[18]JITJITJIT3LPSLastPlannerSystem[19]“”1LPS102LPS——[17]2.32.3.12-1[20]11121.1n2-12.3.2123[21]1233.1ABC3.1.1Resources(Activity)(ActivityCenter)(ActivityCostPool)CostDrivers(CostObjects)[22]3-2ABN12n3-1ABC1132ABC[22]3[22]4[22]5ABC——(ResourcesDrivers)(ActivityDrivers)3-1[22-23]3-26143.1.25[24]WBS=÷=Σ×3-313-3——————————……————————153-4WBS2NMMN31416=÷3-11000150080010050101000÷100=10/1500÷50=30/800÷10=80/54=Σ×3-234A951A10×9+30×5+80×1=3203.1.3[22]17[25]3-43-55%60%35%[26]2031183.280%——————————————————3-13-1193.2.11302401165302742561250233-266149.6314310.8286397.53127.69316971.042531.2541500.00177987.943.2.2ABC1————————————————————————3-22203-3313-323-33250084243.6=÷=2500÷84243.6=0.03/4212.1684243.6=÷=4212.16÷84243.6=0.05/36897.385232.76=÷=85232.76÷36897.3=2.31/3-344/100/4213-33-3()132500.03/97.50232500.05/171.6931100/100.0044.544/198.0052100/200.00611434.292.31/29924.74732507.66/24910.3881079.544/47498.00910.544/462.00105300/1500.0011444/176.001210544/4620.00134544/1980.00111838.3166149.63177987.945111838.31÷177987.94=62.83%3-52290%62.83%26.76%8.5%42.47%22.27%37.17%3-63.33.3.13-623&ABC1n1n1n1n&3-73.3.2124[27]124500022424422500242500423-7[27]ΙΙΙПΙП2#4#2#4#3-832523.2.2302753027425664157-8310151210/37012160530-370=1601[28]231518264274——VEJITLPS4.1VEVEVEVEVE[29]VE4.1.1VEVE=÷1VE4-128VE&/4-1VE4.1.2[33]VEFASTFunctionAnalysisSystemTechniqueFASTBytheway1971[31]VEFASTFASTVE[30]VEFASTFAST29A1A2A3A4A5FAST4-2F1F2F3F11F12F21F22F31F32F33F4F23F41F42A1A2A3A4A54-2FASTFASTF1F2F3F4F11F12F21F22F23……A1A2A3A4A5VEABC20001500400032009004-1304-1A1~A512345A1A2A3A4A520001500400032009000.170.130.340.280.08A1~A5A1~A5F1~F4VEFD/0-1[3,32]5VE4-2314-2A1~A5F1~F4F1A1A5A4A3A2A1A5A4A3A2A1A5A4A3A2A1A5A4A3A2F2F3F412345241232200123413240222312233020333122212322231223033322121303222132222232212132221132320233122410333191014161121185141012111512413912120.180.200.280.320.020.240.220.160.100.280.200.240.220.100.240.080.260.180.240.2432F1F2F3F44-34-3F1~F4F1F2F3F41234542223322241343123331λ16159100.320.300.180.20A1~A5A1~A5F1F4ωF1F4λf=ω·λ0.180.240.200.080.180.320.200.220.240.260.230.300.280.160.220.180.210.180.320.100.100.240.200.200.020.280.240.240.18•==A1~A54-44-4A1~