外文翻譯-建筑企業(yè)成本控制的研究-以北京東興建設(shè)有限責(zé)任公司為例

北京化工大學(xué)北方學(xué)院NORTHCOLLEGEOFCHEMICALTECHNOLOGY〔2021〕屆本科生畢業(yè)設(shè)計(jì)〔論文〕外文文獻(xiàn)原稿和譯文姓名：王梓迪專(zhuān)業(yè)：會(huì)計(jì)學(xué)班級(jí)：會(huì)計(jì)1001學(xué)號(hào)：100330024論文題目：建筑企業(yè)本錢(qián)控制的研究——以北京東興建設(shè)有限責(zé)任公司為例指導(dǎo)教師：趙見(jiàn)偉外文文獻(xiàn)原稿和譯文原稿COSTMANAGEMENTANDPRODUCTIONCONTROLFORCONSTRUCTIONCOMPANIESMarchesan,P.R.C.;Formoso,C.T.ABSTRACTConstruction,likeotherindustries,hasbeenexperiencingprofoundchangesinvolvingboththebusinessenvironmentandinternalorganization.Inthiscontext,newcostmanagementinformationthatprovidesbetterunderstandingandhelpsmanagingincreasinglyturbulentandcomplexproductionprocessesisneeded.Activity-basedcosting(ABC)hasbeensuggestedastheleadingcontendermethodtoreplacetraditionalcostaccountingsystems,duetoitscapabilitytomaketheprocessesandactivitiesperformedintheorganizationmoretransparentandobservable.ThispaperreportsthemainresultsofaresearchprojectwhichaimedtodevelopacostaccountingsystemcapableofprovidingusefulinformationtomanageproductionprocessesinconstructionanddeviseamodelthatintegratesthissystemtotheProductionPlanningandControlprocess,basedonthenewoperationsmanagementparadigmandontheABCideas.Thestudyinvolvedthreecasestudies,aseriesofinterviewswithconstructionmanagersandthedevelopmentofprototypesoftware.Themainconclusionsofthisresearchworkarethatthecostinformationprovidedbytheproposedmanagementaccountingsystem(a)makestheproductionprocessesmoretransparent;(b)helpstoidentifyproductioninefficiencies;(c)encouragesmanagerstointroducecorrectiveactions;and(d)allowstheevaluationofcorrectiveactionstobeundertaken.Thestudyalsoindicatedthattheproposedmodelhascontributedtoestablishsystematicproceduresforproductioncontrolconcernednotonlywithtimemanagementbutalsowithcostmanagement.KEYWORDS：Costmanagement,activity-basedcosting,leanconstruction,productioncontrol.1.INTRODUCTIONOverthelastdecades,manyindustrialsectorshavebeenexperiencingprofoundchangesinvolvingboththebusinessenvironmentandtheinternalorganisation.Thisprocesshasbeensodeepandradicalastosuggestthatanewoperationsmanagementparadigmhasemerged(Bartezzaghi,1999;Koskela,2000).Inthisnewcompetitiveandturbulentenvironment,effectivecostmanagementinformationhasbecomeextremelyimportanttodriveimprovementefforts(Johnson&Kaplan,1987).However,besidestheenvironmental,managerialandtechnologicalchangesoccurredinthelastthirtyyears,theexistingtraditionalcostmanagementsystemsareverysimilartotheonesthathavebeenusedsincethemidTwenties(Johnson&Kaplan,1987).Inthefaceofallthesechanges,traditionalcostaccountinformationhasbecomemostlyirrelevantandevendangerousformanagerialpurposes(Ploss,1990).AccordingtoJohnson&Kaplan(1987),traditionalmanagementaccountinginformationtendstobetoolate,tooaggregatedandtoodistortedtoberelevantforproductionplanningandcontrol.Thefailingsofthetraditionalmanagementaccountingsystemshavethreeimportantconsequences.Firstly,thesesystemscannotprovideaccurateproductcost.Costsaredistributedtoproductsinasimplisticandarbitrarywaythatusuallydoesnotrepresenttherealdemandimposedbyeachproductonthecompany'sresources(Johnson&Kaplan,1987).Secondly,traditionalmanagementaccountingsystemsfailtostimulatedecisionsthatcanaffecttheoverallproductionresult.Managersaresometimesencouragedtoaccomplishshort-termgoalsbyreducingexpenseswithtrainingandinvestment,orevenproducetostock.Althougheffectiveinshortterm,thesedecisionscanseriouslyaffectfutureresults(Goldratt&Cox,1992).Finally,thecostmanagementinformationprovidedbythetraditionalsystemsisoflittlehelptomanagersintheirefforttoimproveproductionperformance.Theinformationprovidedispast-orientedandtooaggregatedtobeusefulinplanningandcontroldecisions,becausethesesystemsaredevelopedmostlytosatisfyfiscalandfinancialneeds.Thelackoftransparencyalliedwiththelackoftimelinesspreventsthetraditionalcostinformationtohelpintheidentificationandcorrectionofproductionflowinefficiencies.Particularlyintheconstructionindustry,theinadequacyofcostaccountingsystemshasresultedinthedissociationbetweenthecostmanagementandtheProductionPlanningandControlprocesses.Ingeneral,constructioncostcontrolconsistsbasicallyofmonitoringactualperformanceagainstcostestimatesandidentifyingvariances.AccordingtoBallard(2000),thetraditionalcontrolmethodsbasedonthedetectionofvariancesappearstoassumethatthecausesofdeviationwillbeapparentandtheappropriatecorrectiveactionobvious.Asaresult,thetraditionalcostcontrolsystemshasbeenmuchmoreusefultomanagecontractsthanproduction(Howell&Ballard,1996;Koskela,2000).SincetheEighties,somealternativesfortraditionalcostaccountingsystemshavebeendeveloped,aimingtoregainthemanagerialrelevanceofcostinformation.OneofthesealternativesistheActivity-BasedCosting(ABC)method,whichhasbeensuggestedastheleadingcontendertoreplacetraditionalcostaccountingmethodsduetoitscapabilitytomaketheprocessesandactivitiesperformedinanorganisationtransparentandobservable.Overthepastdecades,ABChashelpedmanymanufacturingandserviceorganisationstoimprovetheircompetitivenessbyenablingthemtomakebetterdecisionsbasedoncostinformation.2.BACKGROUNDFORTHERESEARCHConstructioncostcontrolsystemshasbeenthesubjectofamyriadofstudies.Despitetheirrelevanceintermsofbothimprovingthecostestimatestructureandintegratingcostandschedule,theyhavehardlycontributedtotheintegrationofcostmanagementandproductioncontrolsystems.BesidesthefactthatconstructioncostcontrolsystemshavenotchangedmuchsincetheSeventies,costmanagementandproductioncontrolarestilltreatedindependently,asseparatedsystems.Fromamanagerialpoint-of-view,theefforttodevelop,implementandoperateacostsystemisjustifiableonlywhenthecostinformationprovideseffectivesupportfordecisionmaking(Johnson&Kaplan,1987;Krieger,1997).Activity-BasedCostinghasbeenincreasinglyadoptedinmanyindustrialandservicefirmsasamethodtoimprovecostmanagementincomplexproductionsystems.Despitesomesimilaritiestothecostcentremethodorothertraditionalcostingmethods(Horngren&Foster,1990),theunderlyingphilosophyofABCisconsiderablydifferent.ABCisacostingsystemthatisbasedontheideathatactivitiesconsumeresourcesandproduct/servicesconsumeactivities.Themethodisbasicallyatwo-stageapproachforallocatingindirectcoststoproductsbasedoncostdriversofvariouslevels.Inthefirststage,resourcecosts(labour,equipmentandpower)areassignedtothoseactivitiesperformedintheorganisation.Duringthesecondstage,activitiescostsareassignedtothecostobjectsbasedonselectedcostdrivers(e.g.,machineset-up,qualityinspectionandmaterialhandlingactivities),whichexpressacausalrelationbetweentheactivitydemandandthecostobjectconsidered.BesidesthefactthatABCpermitstodirectlytracemanufacturingcoststoproducts,itispossibletodeterminethecostsrelatedtoobjectsdifferentfromproducts,e.g.,productfamily,servicesandclients.However,themaincontributionofABCtotheoperationsmanagementareaistheprocessviewincorporatedbythemethod.TheinformationproducedbyABCcostsystemscanincreaseprocesstransparency,providingguidancetoidentifynon-valueaddingactivitiesandtakethenecessarycorrectiveactions(Kaplan&Cooper,1995).Notwithstandingthebenefitsofitsapplication,ABCpresentssomedrawbackswhencomparedtotraditionalcostsystems.Perhaps,themostimportantoneisthelargeramountofdatausuallyneededinABCsystems.Indeed,accordingtosomeauthors(Krieger,1997;Cokins,1999),theexcessivelevelofdetailisamajorcauseofunsuccessfulABCimplementations.Thisproblemcanbeevenworsewhenoneconsidersunstableandcomplexproductionprocesses,suchasthoseobservedintheconstructionindustry.Despiteitswideutilisationinmanufacturingcompaniesanditscapabilitytoincreasethetransparencyofproductionprocesses,ABChasbeenpoorlydiscussedintheconstructionliterature.ThefewexistingstudiesusuallyrestrictthediscussionofABCconceptstoacademicapplications(Maxwelletal.,1998).Therefore,thereisaclearneedtodiscusstheuseofABCconceptsandprinciplesintheconstructionenvironment.Asothermanufacturingconceptsandpracticestransferredtoconstruction,ABChastobetranslatedandadapted(Lillrank,1995).3.ANAPPLICATIONOFACTIVITY-BASEDCONCEPTINTHECONSTRUCTIONINDUSTRYThispapersuggestsanintegratedmodelofcostmanagementandproductioncontrolforconstructioncompanies,whichisstronglybasedonconceptsrelatedtoproductionplanningandcontrolproposedbyLaufer&Tucker(1987)andBallard&Howell(1998).Inthismodel,foursubprocessesareidentified:thepreparation,theproductionplanningandcontrolprocessitself,theevaluationprocessand,finally,thecostmanagementsystem.Theinformationgeneratedbythecostsystemisintroducedintotwodifferentcontrolcycles(figure1)-oneiscontinuousandtheotherisintermittent.Thefirstisacontinuousfeedbackforlongandmediumtermplanning.Theaimistoencourageaprocessofcontinuousimprovementtohappen,enablingthemanagerstoidentifyandcorrectproblemsinrealtime.Intheintermittentcycle,costinformationisusedintheplanningevaluationprocess,aimingtoimprovetheproductionplanningandcontrolprocessandsupportdecisionstobetakeninfutureprojects.Figure1:AnIntegratedmodelforcostmanagementandproductioncontrolinconstructioncompanies.ABCwaschosenastheconceptualbasisoftheproposedsystemforitscapabilitytoprovideabetterunderstandingabouttheprocessesandtheactivitiesperformed,aswellasforitsaffinitywiththenewoperationsmanagementideas.Therearetwobasicgroupsofresourcesthatareinvolvedinproduction:thosethatperformthework-namedproductionresources-andthosethataretheobjectofworktypicallymaterials.Productionresourcesarethosethatcanaddvaluetotheproducts.Consideringthatthecostmanagementofmaterialsisanissuemuchdiscussedinliterature,thispaperfocusesontheapplicationofABCtothemanagementofproductionresources.Constructionproductionprocessestendtobeextremelyvariable.Thisvariabilityinvolvesnotonlythatcausedbymanuallabour,butalsothevariabilityoftheprocessconfigurationitself.Insuchacontext,theuseofaclassicalABCstructurewoulddemandtoomanyactivities,overburdeningthecostsystem.Forthatreason,adifferentcostallocationstructurewasproposed.Asshowninfigure2,activitiesweredecomposedintotasksandoperations.Resourcesareconsumedbyoperationsandtheoperationsaredemandedbydifferenttasks.DifferentlyfromtypicalABCstructures,arestrictedsetofoperationsisemployedtodescribeandanalyseanyconstructionproductionprocess.However,inpractice,someresources,suchasemployeesorsubcontractors,aretypicallyassignedtotasks.Forsuchresources,costassignmentismadeupstream,i.e.,fromtaskstooperations.Figure2:CostAllocationModel-adaptedfromABCOneofthemainchallengesintheapplicationoftheproposedcostallocationmodelisthedefinitionofanadequatesetofoperations.Firstly,theconceptualdifferencebetweenprocessandoperationmustbeobserved(Shingo,1988).Briefly,processreferstothematerialflowandoperationsreferstothehumanandtheequipmentflow.Thecostsystempresentedinthisworkisfocusedontheoperationsaxis,i.e.thesubjectsthatperformthework.Secondly,theexistenceofdifferentprocesstypesshouldberecognised(Shingo,1988).Despitethefactthatanyprocess-essential,contributoryorpreparation,andpost-adjustment(figure3)-consistsofthesamecategoriesofactivities-waiting,inspection,movingandprocessing-thenatureandthepurposeofanoperationdifferconsiderablyineachofthoseprocesstypes.Figure3:Classificationofprocesses(adaptedfromShingo(1988)).Inthisstudy,essentialprocessesweredefinedasthosethataddapermanentcomponentorprefabricateapermanentcomponenttotheowner-specifiedfacility(Pregenzeretal.,1999).Clearly,thedefinitionofwhatisessentialorcontributorycouldbedifferentdependingonwhoclassifiestheprocess:owner,contractor,subcontractororlayman.Preparation,post-adjustmentandcontributorytasksarenecessaryfortheexecutionofessentialactivities,butdonotdirectlyaddapermanentcomponenttothefacility,i.e.donotdirectlyaddvaluefortheowner.Forexample,usingcurrentmethods,formworkmustbebuiltforaconcretecolumntobecast,buttheconstructionoftheformworkitselfdoesnotaddapermanentcomponenttofacilityand,therefore,doesnotaddvaluefortheowner.Thefollowingsetofoperationswasdefinedfortheproposedcostsystem:·Processing:aconversionoperationthatintersectsanessentialprocess.Itisaconversionactivitythataddsapermanentcomponentorprefabricatesapermanentcomponentoftheownerspecifiedfacility,e.g.pouringconcreteonslabs,bricklaying,electricalwireinstallation.Onlyprocessingmayaddvaluetothefinalproductfromtheownerpointofview;·Pre-processing:aconversionoperationthatintersectsacontributoryprocess,whichisaprerequisiteofanessentialprocess.Pre-processingoperationsareconsideredtobenon-valueadding,becauseitdoesnotaddapermanentcomponenttothefinalproduct,e.g.,formworkconstruction,andscaffoldingassembling;·Post-processing:alsoaconversionprocessthatintersectsacontributoryprocess,which,inthiscase,issubsequenttoanessentialprocess,e.g.formworkandscaffoldingdisassembling;·Moving:anoperationinwhichanymaterialismoved.Thisoperationmaybelongtoeitheressentialorcontributoryprocesses;·Cleaning:anoperationdedicatedtoremoverubbishandwastematerialsfromworkstationsorfromconstructionsites.Itbelongstopreparationandpost-adjustmentprocesses;·Adjustmentsandcorrections:aconversionoperationrelatedtoboththecorrectionofdefects(rework)andtheadjustmentsrequiredbythedifferentproductionmethods;·Travelling:anoperationinwhichaworkmantravelsfromonepointtoanother.Thisoperationdoesnotbelongtoanyprocess,i.e.,itdoesnotintersectanymaterialflow;·Waiting:itcorrespondstothoseidletimescausedbyinclementweather,productiondisruptionsorphysiologicalneeds.Liketravelling,itdoesnotbelongtoanyprocess.Thissetofeightoperationshasbeenspecificallyproposedforthisstudy,consideringitsobjectivesandtheresourcesavailable.Inotherstudies,adifferentsetcouldbesuggested,dependingonthecost-benefitanalysisofdatacollectionandprocessing.3.1DATAGATHERINGANDANALYSISDespitethefactthatitispossibletocollectdataonsite,theperceptionofmanagersandemployeeswasusedinthisstudytoevaluatetheintensitywhicheachoperationisdemandedbyeachdifferenttask.Thisdecisionwasmadeduetothedifficultyofincorporatingobjectivemethods,suchasworksamplingandworkstudy,insmallandmediumsizedconstructioncompaniesassystematicproceduresformeasuringthetimespentperformingeachoperation.Moreover,therelativeshortdurationofseveralconstructiontaskswouldimplyintheneedofmakingagreatnumberofobservationsduringaveryshortperiodoftime–sometimesabouthalfaday–inordertogetstatisticalvalidity.AccordingtoDrucker(1995),itisnecessarytorelyonassessmentandjudgementratherthanondirectmeasurementwhenobjectivemeasuresarenearlyimpossibletoobtain.Furthermore,perceptionhasbeensuccessfullyusedwithsuchpurposeinseveralcasesofABCimplementation(Brimson,1991).Althoughtheuseofperceptionisalimitationofthisstudy,objectivemeasuresmightbeusedwhentheprocessesarereasonablystableandtheproperresourcesareavailable.Insuchsituations,objectivetimemeasurementscanalsobeusedtovalidatedatacollectedthroughtheperception-basedmeasurement.Ingeneralterms,theprocedureadoptedinthisstudyconsistedofmeasuringthetotalamountofresourcesspentineachtask(totalman-hour)andthendeterminingtheintensitythateachtaskdemandedfromeachoperation.Thetimedemandedbyeachoperationwasevaluatedbythemanagersandtheforementhroughtheassignmentofanindex(0to10)whichexpresstherelativeintensityofeachoperation.Toillustratethedatagatheringandanalysisprocess,considertheexampleprovidedintable1.Thetablerepresentsadailyregisterofthetasksperformedinaconstructionsite.Eachlineinthetablecorrespondstoaspecifictask,definedasauniquecombinationofanaction(e.g.casting,assemblingordigging)tobeperformedonaphysicalelement(e.g.beams,columns,windowsorpipes),locatedinazone(e.g.abuilding,alevel,anapartment,oraroom).Foreachtask,thetotalcostisgivenbythemultiplicationoflabourcostperhourandthetaskduration.Forexample,assumingthateachworker(JJ)cost$40,00perhour,thetaskof"pouringconcreteonthe14thfloor'sslab"costed$160,00.Table1:CostSystemInputData–ExampleThesecondstepconsistsofdistributingthetaskcostamongthesetofoperationsconsidered.Foreverytasksanintensityindexisassignedtoeachoperationbasedontheperceptionofmanagersandemployees.Accordinglytotheassignedindex,ashareofthetaskcostisallocatedtoeachoperationFinally,thecostassignmenttocostobjectsdependsonhowthesearedefined.Acostobjectmightbedefinedasanelement,asazone,orasacombinationofbothelementandzone.Oncedefinedthecostobject,thecostsofallthosetasksthatmatchthecostobjectdefinitionaresummeduptodetermineitstotalcost.CONCLUSIONSThispaperreportsthemainresultsofaresearchprojectwhichinvestigatedtheapplicationofABCconceptstoimproveprocesstransparencyinconstructioncostcontrol.Acostallocationmodelwassuggestedaimingtotranslateandadaptthemethodfortheconstructionindustrycontext.Theneedtointegratethecostmanagementinformationintheproductionplanningandcontrolprocesswasalsostressed.Threecasestudieswerecarriedout,inwhichtheproposedcostsystemwassuccessfullyimplemented.Themaincontributionsofthispaperarepresentedbelow:·Theproposedcostsystemhasdemonstratedthecapabilityofprovidingrelevantinformationforproductionmanagement.Itsimplementationhasincreasedproductionprocessestransparency,makingvisibleimportantaspectsusuallyneglectedbytraditionalcostsystems.Thecostinformationencourageddiscussionandreflectionaboutthewayproductionprocessaremanagedandperformed.Inthisway,ithelpedtoidentifyproductioninefficiencies,aswellastoevaluatethecorrectiveactionsthatwereundertaken.Thegreatbenefitoftheproposedcostsystem,whencomparedwithoperationalanalysistechniquessuchasfirstrunstudies,worksamplingandcraftworkerquestionnairesisthatitenablestoquantifyandevaluateprocessescostsdistributioninasystematicway.Theproposedsystemcanbecontinuouslyoperatedbytheconstructioncompanies,allowingthemnotonlytoidentifybutalsotoquantifywaste,sothatcorrectiveactionscanbeproperlyevaluatedbeforehandintermsofcost.;·theadoptionofABCconceptsintheconstructionindustrydemandsthetranslationandadaptationofsuchconceptsinordertocreateamanageablecostsystem.Thecostallocationmodelsuggestedinthispaperuses"operations"asthemainunitforprocessanalysis.Insteadofhundredsofactivities,arestrictedsetofoperations,whichincorporatestheflowandvalueviewsbydifferentiatingthevalueaddingfromthenon-valueaddingoperations,isemployedtodescribeandanalyseanyproductionprocess;·theintegrationofcostinformationintheproductionplanningandcontrolprocessisessentialsothatsystematicproceduresforproductioncontrolconcernednotonlywithtimebutalsowithcostscanbeestablished.REFERENCESBrimson,J.A.(1991)"ActivityAccounting:anactivity-basedcostingapproach"JohnWiley&Sons,Inc,NewYork.Ballard,H.G.(2000)"Thelastplannersystemofproductioncontrol".ThesissubmittedforthedegreeofDoctorofPhilosophy,FacultyofEngineering,TheUniversityofBirmingham.Birmingham,137pp.Ballard,H.G;Howell,G.(1998)."Shieldingproduction:anessentialstepinproductioncontrol".JournalofConstructionEngineeringandManagement,124(1):pp.11-17.Bartezzaghi,E.(1999)"Theevolutionofproductionmodels:isanewparadigmemerging?".Intern.J.ofOper.&Prod.Mgmt,19(2),229-250.Drucker,P.F.(1995)"Theinformationexecutivestrulyneed".HarvardBusinessReview,Boulder,73(1),54-62.Goldratt,E.M.andCox,J.F.(1992)."TheGoal:aprocessofongoingimprovement".2nded.,NorthRiver,GreatBarrington,337p.Horngren,C.T.;Foster,G.(1990)“Costaccounting:amanagerialemphasis〞.7thed.Englewood:Prentice-Hall.964p.Howell,G.andBallard,G.(1996)“Canprojectcontrolsdoitsjob?〞.Proceedingsofthe4thannualconferenceoftheInternationalGroupforLeanConstruction,Birminghan,Johnson,H.T.andKaplan,R.S.(1987)"Relevancelost:theriseandfallofmanagementaccounting".HarvardBusinessSchool,Boston,269pp.Kaplan,R.S.andCooper,R.(1995)"Costandeffect"HarvardBusinessSchoolPress,Boston.376pp.Koskela,L.(2000)"Anexplorationtowardsaproductiontheoryanditsapplicationtoconstruction".Dr.Thesis,TechnicalResearchCentreofFinland,Helsinki,296pp.Krieger,J.(1997)"Establishingactivity-basedcosting:Lessons&Pitfalls".NewspaperFinancialExecutivesQuarterly,3(4),14-17.Laufer,A.andTucker,R.L.(1987)"Isconstructionprojectplanningreallydoingitsjob?Acriticalexaminationoffocus,roleandprocess".Constr.Mgmt,andEcon.London,5(3),243-266.Lillrank,P.(1995)"ThetransferofmanagementinnovationsfromJapan".OrganisationStudies,16(6),971-989.Maxwell,D.A.;Back,W.E.andToon,J.(1998)"Optimazationofcrewconfigurationsusingactivity:basedcosting".J.Constr.Engrg.andMgmt.,ASCE,NewYork,Ploss,G.W.(1990)"CostManufacturing:dawnofanewera".ProductionPlanning&Control,London,1(1),61-68.Pregenzer,L.J.;Seppanen,P.J.;Kunz,J.C.andPaulson,B.C(1999)"Value-addedassessmentofconstructionplans".J.Constr.Engrg.andMgmt,ASCE,NewYork,Shingo,S.(1988)."Non-StockProduction:TheShingoSystemforContinuousProduction"ProductivityPress,Cambridge,譯文建筑公司的本錢(qián)管理和生產(chǎn)控制Marchesan,P.R.C.;Formoso,C.T.摘要正如其他行業(yè)一樣，建筑業(yè)無(wú)論在商業(yè)環(huán)境還是內(nèi)部組織結(jié)構(gòu)方面經(jīng)歷了意義深刻的變革。在這種背景下，我們需要新型本錢(qián)管理信息，而這種新型本錢(qián)管理信息能夠提供更好的理解和幫助我們管理日益動(dòng)亂和復(fù)雜的生產(chǎn)過(guò)程。作業(yè)本錢(qián)計(jì)算已經(jīng)作為替代傳統(tǒng)本錢(qián)核算方法的首要競(jìng)爭(zhēng)方式，這是由于這種方式可以把核算過(guò)程和在組織結(jié)構(gòu)里進(jìn)行的活動(dòng)變得更具清晰性和可觀察性。本論文報(bào)告了一個(gè)研究課題的主要結(jié)果，該研究課題旨在創(chuàng)造一種能夠?yàn)楣芾斫ㄔO(shè)中的生產(chǎn)過(guò)程提供有用信息的本錢(qián)計(jì)算系統(tǒng)，并設(shè)計(jì)一個(gè)把該系統(tǒng)與以新的運(yùn)營(yíng)管理模式和作業(yè)本錢(qián)計(jì)算為根底的生產(chǎn)規(guī)劃和控制過(guò)程相整合的模型。該研究涉及三個(gè)案例研究，一些對(duì)建筑管理者的采訪以及模型軟件的開(kāi)發(fā)。這個(gè)研究工作的主要結(jié)論是新型核算系統(tǒng)提供的本錢(qián)信息〔1〕使生產(chǎn)過(guò)程更加清晰可見(jiàn)；〔2〕幫助區(qū)分生產(chǎn)效率低下的原因；〔3〕鼓勵(lì)管理者提出糾正措施；〔4〕允許操作評(píng)估的矯正行為。研究還說(shuō)明，提出的模型有助于為涉及到時(shí)間管理和本錢(qián)管理的生產(chǎn)控制建立系統(tǒng)性的過(guò)程。關(guān)鍵詞：本錢(qián)管理；作業(yè)本錢(qián)計(jì)算；精準(zhǔn)建設(shè)；生產(chǎn)控制1.引言在過(guò)去的幾十年間里，大量行業(yè)在商業(yè)環(huán)境和內(nèi)部結(jié)構(gòu)上已經(jīng)歷過(guò)的意義深遠(yuǎn)的變革。這種深邃和劇烈的變革使得企業(yè)引入了新型的操作管理標(biāo)準(zhǔn)(Bartezzaghi,1999;Koskela,2000).在這種新型的競(jìng)爭(zhēng)與動(dòng)亂的環(huán)境下，對(duì)于實(shí)現(xiàn)推動(dòng)改良成果目的來(lái)說(shuō)，高效的本錢(qián)管理信息已經(jīng)變得極其重要。(Johnson&Kaplan,1987).然而，在過(guò)去的三十年除了環(huán)境、管理和技術(shù)方面發(fā)生了改變，現(xiàn)存的傳統(tǒng)本錢(qián)管理系統(tǒng)和20世紀(jì)中期使用的系統(tǒng)也產(chǎn)生了類(lèi)似的變化(Johnson&Kaplan,1987)。面臨這些改變，傳統(tǒng)的本錢(qián)核算信息已經(jīng)變得極不相稱(chēng)甚至對(duì)管理的目的產(chǎn)生了威脅(Ploss,1990)。根據(jù)Johnson&Kaplan(1987)所說(shuō)，對(duì)于生產(chǎn)的規(guī)劃和控制來(lái)說(shuō)，傳統(tǒng)的管理核算信息已經(jīng)變得過(guò)于滯后、夸大和扭曲。傳統(tǒng)的管理核算系統(tǒng)的有三個(gè)失敗之處。首先，這些系統(tǒng)不能提供景區(qū)的產(chǎn)品本錢(qián)。這些本錢(qián)以一種簡(jiǎn)單任意的方式分發(fā)給產(chǎn)品，這通常不能代表在公司資源里產(chǎn)品的實(shí)際需求(Johnson&Kaplan,1987)。第二，傳統(tǒng)的管理核算方式不能鼓勵(lì)那些能夠影響產(chǎn)生決定的整體生產(chǎn)結(jié)果。管理者有時(shí)會(huì)因此被鼓勵(lì)通過(guò)減少培訓(xùn)支出、投資甚至囤積貨物來(lái)完成短期的目標(biāo)。盡管在短期內(nèi)是有效的，但是這些決定會(huì)嚴(yán)重的影響到未來(lái)的生產(chǎn)結(jié)果(Goldratt&Cox,1992)。最后，傳統(tǒng)的系統(tǒng)提供的本錢(qián)管理信息對(duì)管理者努力提高生產(chǎn)成績(jī)沒(méi)有幫助。這些信息都是過(guò)去的，并且過(guò)于夸大從而在規(guī)劃和控制的決定中變得沒(méi)有作用，因?yàn)檫@些傳統(tǒng)的系統(tǒng)大多數(shù)被開(kāi)展為用來(lái)滿足預(yù)算和財(cái)政需求。缺少透明度以及時(shí)效性使傳統(tǒng)的本錢(qián)信息不能幫助鑒別和修正生產(chǎn)環(huán)節(jié)中的低效率局部。尤其是在建筑行業(yè)，本錢(qián)核算系統(tǒng)的不完善已經(jīng)導(dǎo)致本錢(qián)管理和生產(chǎn)規(guī)劃以及控制過(guò)程的脫節(jié)。通常來(lái)說(shuō)，建筑本錢(qián)控制根本上包括監(jiān)控與本錢(qián)相對(duì)的實(shí)際績(jī)效以及鑒別其中的變化。根據(jù)Ballard所說(shuō)，基于傳統(tǒng)的控制方法的變化鑒別過(guò)程說(shuō)明偏差將會(huì)很明顯而且適當(dāng)?shù)某C正措施也很顯而易見(jiàn)。作為結(jié)果，傳統(tǒng)的本錢(qián)控制系統(tǒng)已經(jīng)變得在合同管理上比生產(chǎn)管理上更加有用(Howell&Ballard,1996;Koskela,2000)。從20世紀(jì)80年代起，一些傳統(tǒng)本錢(qián)計(jì)算系統(tǒng)的替代者已經(jīng)開(kāi)始出現(xiàn)，其目的在于重新獲得本錢(qián)信息的管理相關(guān)性。其中的一個(gè)替代者就是作業(yè)本錢(qián)計(jì)算方法，該方法已經(jīng)被建議作為替代傳統(tǒng)本錢(qián)核算方法的首選，這是因?yàn)檫@種方法可以把計(jì)算過(guò)程和在組織結(jié)構(gòu)里進(jìn)行的活動(dòng)變得更加的透明可見(jiàn)。在過(guò)去的幾十年里，作業(yè)本錢(qián)計(jì)算已經(jīng)通過(guò)基于本錢(qián)信息做更好的決定幫助許多生產(chǎn)和效勞性機(jī)構(gòu)提高了他們的競(jìng)爭(zhēng)力。2.研究背景建筑本錢(qián)控制系統(tǒng)已經(jīng)變成了被大量研究的課題。盡管提高本錢(qián)預(yù)算結(jié)構(gòu)，整合預(yù)算和日程方面而言有相關(guān)性，但是他們很少對(duì)于整合本錢(qián)管理和生產(chǎn)控制系統(tǒng)有促進(jìn)作用。除去自從上世紀(jì)七十年代建筑本錢(qián)控制系統(tǒng)已經(jīng)沒(méi)有改變這個(gè)事實(shí)不談，本錢(qián)管理和生產(chǎn)控制現(xiàn)在仍然被作為別離的系統(tǒng)獨(dú)立看待。從管理的觀點(diǎn)來(lái)看，開(kāi)展、實(shí)施以及執(zhí)行一個(gè)本錢(qián)系統(tǒng)的努力只有在本錢(qián)信息能夠?yàn)闆Q策提供有效支持的時(shí)候才是合理的(Johnson&Kaplan,1987;Krieger,1997)。作業(yè)本錢(qián)計(jì)算已經(jīng)作為一個(gè)在復(fù)雜的生產(chǎn)體系中能夠提高本錢(qián)管理的方法迅速被應(yīng)用于多個(gè)行業(yè)和效勞公司。盡管與以本錢(qián)為中心的方法或者其他的傳統(tǒng)本錢(qián)計(jì)算方法有相似之處(Horngren&Foster,1990)，作業(yè)本錢(qián)計(jì)算的核心理念還是與他們有很大的區(qū)別的。作業(yè)本錢(qián)計(jì)算是基于活動(dòng)消費(fèi)資源以及本錢(qián)或效勞消費(fèi)活動(dòng)理念的本錢(qián)計(jì)算系統(tǒng)。該方法根本分為兩個(gè)階段，從而來(lái)間接為基于各種層次的本錢(qián)動(dòng)因的產(chǎn)品分配本錢(qián)。在第一個(gè)階段，資源本錢(qián)〔勞動(dòng)力，設(shè)備，能源〕被分配給那些在機(jī)構(gòu)中進(jìn)行的各項(xiàng)活動(dòng)。在第二個(gè)階段，活動(dòng)本錢(qián)被分配給基于被選中的本錢(qián)動(dòng)因的本錢(qián)對(duì)象〔例如機(jī)器安裝，質(zhì)量檢查，手工處理的活動(dòng)〕，這說(shuō)明了活動(dòng)需求與被考慮到的本錢(qián)對(duì)象之間的因果關(guān)系。作業(yè)本錢(qián)計(jì)算方法除了允許直接追蹤生產(chǎn)本錢(qián)到產(chǎn)品之外，決定與不同于產(chǎn)品的對(duì)象相關(guān)的本錢(qián)也成為可能，例如產(chǎn)品系列、效勞和代理然而，作業(yè)本錢(qián)計(jì)算對(duì)執(zhí)行管理領(lǐng)域的主要奉獻(xiàn)是方法包含的過(guò)程觀察。作業(yè)本錢(qián)計(jì)算系統(tǒng)產(chǎn)生的信息能夠提高過(guò)程的透明度，為鑒別無(wú)價(jià)值的活動(dòng)提供指導(dǎo)，還能采取必要的矯正措施(Kaplan&Cooper,1995)。雖然作業(yè)本錢(qián)計(jì)算法有很多益處，但是與傳統(tǒng)的本錢(qián)計(jì)算體系相比時(shí)還是會(huì)有缺點(diǎn)。也許最重要的一個(gè)缺點(diǎn)就是在作業(yè)本錢(qián)法系統(tǒng)里需要更大數(shù)量的數(shù)據(jù)。根據(jù)一些作者的觀點(diǎn)，過(guò)量多層次的細(xì)節(jié)是作業(yè)本錢(qián)法實(shí)施不成功的一個(gè)主要原因。在考慮到不穩(wěn)定和復(fù)雜的生產(chǎn)過(guò)程時(shí)這個(gè)問(wèn)題會(huì)變得更糟，例如那些在建筑領(lǐng)域觀察到的。盡管在生產(chǎn)公司擁有廣泛的應(yīng)用度而且具有提高生產(chǎn)過(guò)程透明度的的能力，作業(yè)本錢(qián)法在建筑學(xué)的文獻(xiàn)中很少被提到。很少出現(xiàn)的研究通常會(huì)限制作業(yè)本錢(qián)法的概念在學(xué)術(shù)應(yīng)用領(lǐng)域討論(Maxwelletal,1998)。因此，在建筑環(huán)境討論作業(yè)本錢(qián)法的概念和原那么是很有必要的。作為其他生產(chǎn)的概念和應(yīng)用轉(zhuǎn)化為建筑領(lǐng)域，作業(yè)本錢(qián)法需要被解釋與應(yīng)用(Lillrank,1995)。3．作業(yè)本錢(qián)法在建筑行業(yè)的應(yīng)用Laufer&Tucker〔1987〕和Ballard&Howell〔1998〕提出與生產(chǎn)方案和控制有關(guān)的概念，就是建筑公司的生產(chǎn)本錢(qián)管理和控制的集成模型。在這種模式下，確定了四個(gè)子流程：前期準(zhǔn)備，生產(chǎn)方案和控制過(guò)程，評(píng)估過(guò)程，本錢(qián)管理系統(tǒng)。本錢(qián)系統(tǒng)產(chǎn)生的信息分為兩個(gè)不同的控制周期〔圖1〕介紹—一個(gè)是連續(xù)性的另準(zhǔn)備規(guī)劃過(guò)程評(píng)估規(guī)劃過(guò)程準(zhǔn)備規(guī)劃過(guò)程評(píng)估規(guī)劃過(guò)程本錢(qián)系統(tǒng)長(zhǎng)期規(guī)劃中期規(guī)劃短期規(guī)劃連續(xù)性間斷性圖1在建筑公司和生產(chǎn)控制的一個(gè)集成的本錢(qián)管理模式ABC被選為該系統(tǒng)的根底概念、主要是為了更好的了解過(guò)程和