| Summary: | 碩士 === 國立臺灣科技大學 === 營建工程系 === 91 === Getting the project contracts is the lifeblood of construction companies due to the competitions of construction industries in Taiwan incandesce day by day. If construction companies use beneficial price before entering a bid and then get the project contracts, the circulation of financial planning would be much smoother. Therefore, the type of payment in the reminder of entering a bid that creates cash flow of construction project is the factor to influence bids. At the present day, we can see many living examples in manufacturing industries, service industries, uncommercial organization and government agencies to use ABC. However, the actual examples are much less in construction industries.
This thesis tried to use Activity-Based Costing to applying the research of cash flow in construction projects. Because that the Activity-Based Costing is more accurate method to calculate the cost that is close to the real cost. We can use Activity-Based Costing to apply to analyze the cash flow of construction projects and we can get more accurate the cash flow of construction projects. Moreover, Activity-Based Costing compared with the method of Traditional Cash Flow. In the end, we had a project case to compare with the Traditional Cash Flow.
In conclusion, the results of this research report as following:
1.The analysis of cash flow of projects by ABC much conformed
to the method that the general contractor asks payment of
owner. And then it can find out the largest demand periods
of the project such that project manager can answer
readily.
2.ABC can take advantage of additional benefit in the
analysis of cash flow of construction project
(1)Increasing the competition superiority when the
construction companies tender for a bid
(2)Providing method to the manager for handling fund and
cash management to get better purchasing chance and
increasing the profit of project and then supplying with
measuring performance high-level manager.
3.We can separate the construction project cost into direct
project cost, locale incidental and assumption project cost
by this research. Moreover, the ABC frame of project cost
can become the ABC cash flow model of project by the
calculation process of ABC cash flow.
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