- 文献要素
-
[摘 要] 从跨合同法、工程管理、财务管理等专业的综合视角,分析工程总部管理费索赔问题,提出从承包商财务核算机制入手解决问题的方案,建立应用作业成本法核算工程总部管理费的模型。该方法模型准确、有效记录和分配承包商各工程项目所应归属的总部管理费实际发生额,给索赔提供充分、合理、及时的证据,提高索赔证据力,为索赔成功提供必要的条件。最后以案例方式阐明实际操作方法。
[关键词] 工程索赔;总部管理费;作业成本法;工程财务管理
Abstract: From the general perspective of cross-contract law, project management, and financial management, this paper analyzes the contract claims of home office overhead, puts forward the solution to the problem by starting from the mechanisms of contractor financial accounting, and establishes a model to calculate home office overhead by activity-based cost(ABC).This paper outlines the benefits of conducting ABC in calculating home office overhead, draws a conclusion that ABC could help enhance probative value of home office overhead claims, and elaborates the actual operation methods in case. It is hoped that the results of the study may be useful in raising awareness about necessities for recording and allocating overhead accurately and effectively thus providing sufficient, reasonable and timely evidence for claiming.
Key words: contract claim; home office overhead; activity-based cost; financial management of construction
[参考文献]
[1]李启明,朱树英,黄文杰.工程建设合同与索赔管理[M].北京:科学出版社,2001:97-162.
[2]Smith V., Stephenson D. Civil engineering claims [M]. Oxford:Blackwell scientific publications,1994:28-35.
[3]Smith V., Stephenson D. Civil engineering claims[M]. Oxford:BSP Professional Books,1989:11-14.
[4]汪金敏,沈杰,成虎.我国工程延期费用索赔计算方法的研究[J].东南大学学报,1998,28(5):112-116.
[5]叶仁荪,王亚平,蒋根谋.国际工程延期总部管理费索赔的定量方法研究[J].建筑经济,1998,185(3):36.
[6]Ndekugri I E., Rycroft M. E. The JCT 05 standard building contract: law and administration[M].2nd ed. Oxford:Butterworth-Heinemann,2009.
[7]陈小君,徐涤宇,薛军,等.合同法学[M].北京:高等教育出版社,2003.
[8]Fédération lnternationale Des lngénieurs Conseils. FIDIC conditions of contract for construction[S].Switzerland,1999.
[9]Kohler E. A dictionary for accountants[M].Chicago:Prentice-Hall and Englewood Cliffs. N. J,1952.
建筑经济,2013(8):51-54