西安建筑科技大学学报(自然科学版)

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.

To address the difficulty in indentifying and quantifying the hidden costs of the construction project, this paper has put forward and constructed a new quantitative model for hidden costs by analyzing the hidden cost from material, quality, efficiency, and referencing the basic idea of time-driven activity-based costing, using mathematics and engineering economics tools. Application shows that the model in indentifying and quantifying hidden cost in construction project has the feasibility and rationality. Research provides the theoretical basis and specific quantitative methods for the construction enterprise in the control over the hidden costs effectivily during the process of production.

引言
1 建筑施工项目隐性成本构成分析
2 建筑施工项目隐性成本量化模型构建
3 模型应用
4 结语

图1 建筑施工项目隐性成本构成框架图<br/>Fig.1 The framework of the construction project hidden costs

图1 建筑施工项目隐性成本构成框架图
Fig.1 The framework of the construction project hidden costs

表1 隐性无效成本量化指标<br/>Tab.1 Recessive invalid cost quantitative indicators

表1 隐性无效成本量化指标
Tab.1 Recessive invalid cost quantitative indicators

表2 隐性物资成本量化指标<br/>Tab.2 Recessive materials cost quantitative indicators

表2 隐性物资成本量化指标
Tab.2 Recessive materials cost quantitative indicators

表3 隐性质量成本量化指标<br/>Tab.3 Hidden quality cost quantitative indicators

表3 隐性质量成本量化指标
Tab.3 Hidden quality cost quantitative indicators

图2 隐性无效成本估算原理图<br/>Fig.2 The schematic diagram of recessive ineffective cost estimation

图2 隐性无效成本估算原理图
Fig.2 The schematic diagram of recessive ineffective cost estimation

表4 分部工程信息表<br/>Tab.4 The information of Division of engineering

表4 分部工程信息表
Tab.4 The information of Division of engineering

表5 供应商非最优采购的材料费用表<br/>Tab.5 Supplier of optimal purchasing material fee schedule

表5 供应商非最优采购的材料费用表
Tab.5 Supplier of optimal purchasing material fee schedule

表6 窝工、停工期间采购材料费用表<br/>Tab.6 The materials fee schedule during Slowdown and shutdown

表6 窝工、停工期间采购材料费用表
Tab.6 The materials fee schedule during Slowdown and shutdown

表7 钢筋资金占用信息<br/>Tab.7 Capital takes up information of rebar

表7 钢筋资金占用信息
Tab.7 Capital takes up information of rebar

表8 冗余材料信息<br/>Tab.8 The information of redundant material

表8 冗余材料信息
Tab.8 The information of redundant material

表9 额外人工、机械信息表<br/>Tab.9 The information of additional manual and mechanical

表9 额外人工、机械信息表
Tab.9 The information of additional manual and mechanical

表10 重要性排序表<br/>Tab.10 Importance sorting table

表10 重要性排序表
Tab.10 Importance sorting table

表11 商誉损失成本评价数据表<br/>Tab.11 Goodwill damage cost evaluation data tables

表11 商誉损失成本评价数据表
Tab.11 Goodwill damage cost evaluation data tables

图3 建筑施工项目隐性成本构成及比例图<br/>Fig.3 The form and proportion of the construction project hidden costs

图3 建筑施工项目隐性成本构成及比例图
Fig.3 The form and proportion of the construction project hidden costs

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备注

引言

1 建筑施工项目隐性成本构成分析

2 建筑施工项目隐性成本量化模型构建

3 模型应用

4 结语

期刊信息