[1]邵必林,孔瑞青,林 森.建筑施工项目隐性成本量化模型构建及应用[J].西安建筑科技大学学报(自然科学版),2018,50(02):285-294,300.[doi:10.15986/j.1006-7930.2018.02.020]
 SHAO BilinKONG RuiqingLIN Sen.Research on building and appiling of a quantitative model for construction project hidden costs[J].J. Xi’an Univ. of Arch. & Tech.(Natural Science Edition),2018,50(02):285-294,300.[doi:10.15986/j.1006-7930.2018.02.020]
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建筑施工项目隐性成本量化模型构建及应用()
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西安建筑科技大学学报(自然科学版)[ISSN:1006-7930/CN:61-1295/TU]

卷:
50
期数:
2018年02期
页码:
285-294,300
栏目:
出版日期:
2018-05-28

文章信息/Info

Title:
Research on building and appiling of a quantitative model for construction project hidden costs
文章编号:
1006-7930(2018)02-0285-10
作者:
邵必林孔瑞青林 森
(西安建筑科技大学 管理学院,陕西 西安,71055)
Author(s):
SHAO BilinKONG RuiqingLIN Sen
(School of ManagementXian Univ. of Arch. Tech.Xian 710055China)
关键词:
隐性成本建筑施工项目时间驱动作业成本法
Keywords:
hidden cost the?construction project time-driven activity-based costing
分类号:
TU723.3
DOI:
10.15986/j.1006-7930.2018.02.020
文献标志码:
A
摘要:
针对建筑施工项目隐性成本难以识别和量化的问题,通过分析隐性成本动因,借鉴时间驱动作业成本法基本思想,采用数学和工程经济学工具,从工效、物资、质量三个视角,提出并构建了一种新的隐性成本量化模型.实例应用表明,该模型在建筑施工项目隐性成本量化方面具有可行性与合理性.研究成果为建筑施工企业有效控制生产过程中的隐性成本提供了理论依据和具体量化方法.
Abstract:
It is difficult to identify and quantify the construction project hidden costs.This paper put forward and construct a new quantitative model for hidden costs by analyzing the hidden cost drivers from material, quality, efficiency , and referencing the basic idea of time-driven activity-based cost ing , using mathematics a nd engineering economics tools. Application shows that the model in construction project hidden cost has the feasibility and the rationality. Research provides the theoretical basis and specific quantitative methods for the construction enterprise to control of the hidden costs effectivily during the process of production

参考文献/References:

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备注/Memo

备注/Memo:
收稿日期:2017-02-28  修改稿日期:2018-03-26
基金项目:住房与城乡建设部软科学研究项目(2016-R3-014);西安市建设科技研究项目(SJW2015-03);陕西省自然科学基金项目(2013JM9002)
第一作者:邵必林(1965-),男,教授,主要从事建筑施工项目隐性成本控制研究. E-mail:sblin0462@sina.com

更新日期/Last Update: 2018-05-28