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作业成本法在工程总部管理费索赔中的应用研究
郭春晖 高平 张天熹 王珺
(1.东北财经大学研究生院, 辽宁 大连 116025; 2.东北财经大学投资工程管理学院, 辽宁 大连 116025)
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]
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建筑经济,2013(8):51-54

 

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