外文翻譯-建筑企業(yè)成本控制的研究-以北京東興建設有限責任公司為例

北京化工大學北方學院NORTHCOLLEGEOFCHEMICALTECHNOLOGY〔2021〕屆本科生畢業(yè)設計〔論文〕外文文獻原稿和譯文姓名：王梓迪專業(yè)：會計學班級：會計1001學號：100330024論文題目：建筑企業(yè)本錢控制的研究——以北京東興建設有限責任公司為例指導教師：趙見偉外文文獻原稿和譯文原稿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，我們需要新型本錢管理信息，而這種新型本錢管理信息能夠提供更好的理解和幫助我們管理日益動亂和復雜的生產(chǎn)過程。作業(yè)本錢計算已經(jīng)作為替代傳統(tǒng)本錢核算方法的首要競爭方式，這是由于這種方式可以把核算過程和在組織結(jié)構(gòu)里進行的活動變得更具清晰性和可觀察性。本論文報告了一個研究課題的主要結(jié)果，該研究課題旨在創(chuàng)造一種能夠為管理建設中的生產(chǎn)過程提供有用信息的本錢計算系統(tǒng)，并設計一個把該系統(tǒng)與以新的運營管理模式和作業(yè)本錢計算為根底的生產(chǎn)規(guī)劃和控制過程相整合的模型。該研究涉及三個案例研究，一些對建筑管理者的采訪以及模型軟件的開發(fā)。這個研究工作的主要結(jié)論是新型核算系統(tǒng)提供的本錢信息〔1〕使生產(chǎn)過程更加清晰可見；〔2〕幫助區(qū)分生產(chǎn)效率低下的原因；〔3〕鼓勵管理者提出糾正措施；〔4〕允許操作評估的矯正行為。研究還說明，提出的模型有助于為涉及到時間管理和本錢管理的生產(chǎn)控制建立系統(tǒng)性的過程。關鍵詞：本錢管理；作業(yè)本錢計算；精準建設；生產(chǎn)控制1.引言在過去的幾十年間里，大量行業(yè)在商業(yè)環(huán)境和內(nèi)部結(jié)構(gòu)上已經(jīng)歷過的意義深遠的變革。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準(Bartezzaghi,1999;Koskela,2000).在這種新型的競爭與動亂的環(huán)境下，對于實現(xiàn)推動改良成果目的來說，高效的本錢管理信息已經(jīng)變得極其重要。(Johnson&Kaplan,1987).然而，在過去的三十年除了環(huán)境、管理和技術方面發(fā)生了改變，現(xiàn)存的傳統(tǒng)本錢管理系統(tǒng)和20世紀中期使用的系統(tǒng)也產(chǎn)生了類似的變化(Johnson&Kaplan,1987)。面臨這些改變，傳統(tǒng)的本錢核算信息已經(jīng)變得極不相稱甚至對管理的目的產(chǎn)生了威脅(Ploss,1990)。根據(jù)Johnson&Kaplan(1987)所說，對于生產(chǎn)的規(guī)劃和控制來說，傳統(tǒng)的管理核算信息已經(jīng)變得過于滯后、夸大和扭曲。傳統(tǒng)的管理核算系統(tǒng)的有三個失敗之處。首先，這些系統(tǒng)不能提供景區(qū)的產(chǎn)品本錢。這些本錢以一種簡單任意的方式分發(fā)給產(chǎn)品，這通常不能代表在公司資源里產(chǎn)品的實際需求(Johnson&Kaplan,1987)。第二，傳統(tǒng)的管理核算方式不能鼓勵那些能夠影響產(chǎn)生決定的整體生產(chǎn)結(jié)果。管理者有時會因此被鼓勵通過減少培訓支出、投資甚至囤積貨物來完成短期的目標。盡管在短期內(nèi)是有效的，但是這些決定會嚴重的影響到未來的生產(chǎn)結(jié)果(Goldratt&Cox,1992)。最后，傳統(tǒng)的系統(tǒng)提供的本錢管理信息對管理者努力提高生產(chǎn)成績沒有幫助。這些信息都是過去的，并且過于夸大從而在規(guī)劃和控制的決定中變得沒有作用，因為這些傳統(tǒng)的系統(tǒng)大多數(shù)被開展為用來滿足預算和財政需求。缺少透明度以及時效性使傳統(tǒng)的本錢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)，本錢核算系統(tǒng)的不完善已經(jīng)導致本錢管理和生產(chǎn)規(guī)劃以及控制過程的脫節(jié)。通常來說，建筑本錢控制根本上包括監(jiān)控與本錢相對的實際績效以及鑒別其中的變化。根據(jù)Ballard所說，基于傳統(tǒng)的控制方法的變化鑒別過程說明偏差將會很明顯而且適當?shù)某C正措施也很顯而易見。作為結(jié)果，傳統(tǒng)的本錢控制系統(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80年代起，一些傳統(tǒng)本錢計算系統(tǒng)的替代者已經(jīng)開始出現(xiàn)，其目的在于重新獲得本錢信息的管理相關性。其中的一個替代者就是作業(yè)本錢計算方法，該方法已經(jīng)被建議作為替代傳統(tǒng)本錢核算方法的首選，這是因為這種方法可以把計算過程和在組織結(jié)構(gòu)里進行的活動變得更加的透明可見。在過去的幾十年里，作業(yè)本錢計算已經(jīng)通過基于本錢信息做更好的決定幫助許多生產(chǎn)和效勞性機構(gòu)提高了他們的競爭力。2.研究背景建筑本錢控制系統(tǒng)已經(jīng)變成了被大量研究的課題。盡管提高本錢預算結(jié)構(gòu)，整合預算和日程方面而言有相關性，但是他們很少對于整合本錢管理和生產(chǎn)控制系統(tǒng)有促進作用。除去自從上世紀七十年代建筑本錢控制系統(tǒng)已經(jīng)沒有改變這個事實不談，本錢管理和生產(chǎn)控制現(xiàn)在仍然被作為別離的系統(tǒng)獨立看待。從管理的觀點來看，開展、實施以及執(zhí)行一個本錢系統(tǒng)的努力只有在本錢信息能夠為決策提供有效支持的時候才是合理的(Johnson&Kaplan,1987;Krieger,1997)。作業(yè)本錢計算已經(jīng)作為一個在復雜的生產(chǎn)體系中能夠提高本錢管理的方法迅速被應用于多個行業(yè)和效勞公司。盡管與以本錢為中心的方法或者其他的傳統(tǒng)本錢計算方法有相似之處(Horngren&Foster,1990)，作業(yè)本錢計算的核心理念還是與他們有很大的區(qū)別的。作業(yè)本錢計算是基于活動消費資源以及本錢或效勞消費活動理念的本錢計算系統(tǒng)。該方法根本分為兩個階段，從而來間接為基于各種層次的本錢動因的產(chǎn)品分配本錢。在第一個階段，資源本錢〔勞動力，設備，能源〕被分配給那些在機構(gòu)中進行的各項活動。在第二個階段，活動本錢被分配給基于被選中的本錢動因的本錢對象〔例如機器安裝，質(zhì)量檢查，手工處理的活動〕，這說明了活動需求與被考慮到的本錢對象之間的因果關系。作業(yè)本錢計算方法除了允許直接追蹤生產(chǎn)本錢到產(chǎn)品之外，決定與不同于產(chǎn)品的對象相關的本錢也成為可能，例如產(chǎn)品系列、效勞和代理然而，作業(yè)本錢計算對執(zhí)行管理領域的主要奉獻是方法包含的過程觀察。作業(yè)本錢計算系統(tǒng)產(chǎn)生的信息能夠提高過程的透明度，為鑒別無價值的活動提供指導，還能采取必要的矯正措施(Kaplan&Cooper,1995)。雖然作業(yè)本錢計算法有很多益處，但是與傳統(tǒng)的本錢計算體系相比時還是會有缺點。也許最重要的一個缺點就是在作業(yè)本錢法系統(tǒng)里需要更大數(shù)量的數(shù)據(jù)。根據(jù)一些作者的觀點，過量多層次的細節(jié)是作業(yè)本錢法實施不成功的一個主要原因。在考慮到不穩(wěn)定和復雜的生產(chǎn)過程時這個問題會變得更糟，例如那些在建筑領域觀察到的。盡管在生產(chǎn)公司擁有廣泛的應用度而且具有提高生產(chǎn)過程透明度的的能力，作業(yè)本錢法在建筑學的文獻中很少被提到。很少出現(xiàn)的研究通常會限制作業(yè)本錢法的概念在學術應用領域討論(Maxwelletal,1998)。因此，在建筑環(huán)境討論作業(yè)本錢法的概念和原那么是很有必要的。作為其他生產(chǎn)的概念和應用轉(zhuǎn)化為建筑領域，作業(yè)本錢法需要被解釋與應用(Lillrank,1995)。3．作業(yè)本錢法在建筑行業(yè)的應用Laufer&Tucker〔1987〕和Ballard&Howell〔1998〕提出與生產(chǎn)方案和控制有關的概念，就是建筑公司的生產(chǎn)本錢管理和控制的集成模型。在這種模式下，確定了四個子流程：前期準備，生產(chǎn)方案和控制過程，評估過程，本錢管理系統(tǒng)。本錢系統(tǒng)產(chǎn)生的信息分為兩個不同的控制周期〔圖1〕介紹—一個是連續(xù)性的另準備規(guī)劃過程評估規(guī)劃過程準備規(guī)劃過程評估規(guī)劃過程本錢系統(tǒng)長期規(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)控制的一個集成的本錢管理模式ABC被選為該系統(tǒng)的根底概念、主要是為了更好的了解過程和