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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/72488


    Title: 運用作業基礎成本制探討營建專案直接成本與間接成本之關連分析
    Authors: 李慧真;LI,HUI-CHEN
    Contributors: 營建管理研究所在職專班
    Keywords: 營建成本;作業基礎成本制(ABC);工作分工結構(WBS);直接成本;間接成本;Construction Costs;Activity-Based Costing;Work Breakdown Structure;Direct Costs;Indirect Costs
    Date: 2016-07-13
    Issue Date: 2016-10-13 15:23:46 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 在營造廠的角度下,營建成本的組成可以分為三個部份:結構建材機電的直
    接成本、配合建造過所衍生及管理專案所需的間接成本及專案利潤。
    在營建成本估算中,直接成本是可以依照當下的市場現況價值、實際的施作
    數量精準的估算出來。但間接成本因為是配合直接成本及管理需要下所衍生出來
    的,因此在目前市場估算的方式大多是以一定的比例數乘以直接成本的總額,在
    這樣的估算方式下因為不像直接成本有市場價格及施作數量做為基礎,因此在完
    工結案時無法準確的了解間接成本結餘或超用的因素為何。
    成本會計的主要功能是提供企業內部管理階層釐訂決策之資訊,其同時提供
    對外報告編製時所需之成本資訊,就目前市場上的營建專案在成本會計分析上大
    多採用分批成本會計或分步成本會計這樣的傳統成本制度,在傳統成本制度下看
    營建成本只能看出單個專案的直接成本及間接成本分別的總額,針對其直接成本
    對間接成本的發生是否有直接影響並無法得知。
    本研究希望能透過作業基礎成本制(Activity-Based Costing)分析營建專案直
    接成本與間接成本相互影響的因素為何?期望能達到下列目的:
    1. 製作出專案作業成本庫
    2. 找出專案成本控制的重點
    3. 提供給專案決策者管理建議的方向;In construction, the project cost estimates are broken down into direct costs and
    indirect costs. Direct costs are directly attributable to construction activities, which
    consists of the costs of materials, labor, and equipment. They all directly involved
    efforts or expenses for undertaking site activities. On the other hand, indirect costs are
    not directly attributable to construction activities, but in various degrees are conditional
    to them. Indirect costs are typically allocated to a cost item on a certain basis, by means
    of a percentage of the direct cost item. In construction, all costs which are required for
    completion of the project, but are separated to the direct construction activities, such as
    overhead and a number of time related cost items.
    Due to the thin profit margins in construction industry, contractors are
    encountering a tremendous difficulty in estimating the precise range of indirect costs.
    This cost estimate endeavor controls the sustainability of a contracting business:
    over-estimate would limit the likelihood of winning a bid; under-estimate would forego
    the chance of making a profit. Therefore understanding the clear and complex linkage
    between a direct cost item and the related indirect cost is crucial in successful cost
    estimation.
    This research undertakes this problem by employing the well accepted principle of
    Activity-Based Costing (ABC). By in-depth analysis of four construction projects, the
    different aspects of linkage between direct cost and indirect cost are investigated. By
    using table comparison and incorporating site interviews, this research provides
    comprehensive recommendations concerning the estimate of indirect costs. This
    research also identifies a number of issues which are most relevant in mis-estimate of
    indirect costs in the past. It is concluded that ABC principle is very useful for the
    purpose of justifying indirect costs.
    Appears in Collections:[營建管理研究所碩士在職專班] 博碩士論文

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