作業成本制(Activity-BasedCosting)在營造業工程成本分析、控制之探討

• Main Author: 邱文玲
• Other Authors: 謝浩明
• Format: Others
• Language: zh-TW
• Published: 1995
• Online Access: http://ndltd.ncl.edu.tw/handle/41520660016971578816

碩士 === 國立中央大學 === 土木工程研究所 === 83 === 　　The control of construction cost is one of the most important way to reduce loss, maintain markup or take other surplus for construction industry. Analysis tool for cost control is generally used to trace structure of construction cost. The activity-based costing (ABC) method has been proposed in the recent years and considered as a powerful tool to assist decision makers in both cost and managerial accounting areas. With an emphasis on activities and assembled cost data as a basis to allocate costs, a decision-maker may trace cost components more accurately than ever before in most cases of manufacturing and service industries. 　　The main purpose of this research is to explore the theoretical and practial application of ABC in construction cost analysis and control of construction industry. Starting with ABC''s conceptual structure and process, the study regresses on some successful applications in manufacturing and service industries. An attempt to transfer the ABC experiences to construction industry is then pursued. The feasibility is examined; the architecture of allocating engineering cost is established; and the analysis and computation of individual cost components is then performed. Possible application areas in construction management, such as estimate validation, negotiation on changes of engineering design, labor utilization and material loss rates, activity improvement, and performance evaluation, are identified subsequently. 　　In summary, the study introduces ABC to construction industry, test its feasibility, and identify its possible application areas. The result shows that the transplant be satisfactory. The experience may further be investigated to refine cost analysis and control technique in construction industry.