基于活动的工程项目成本确定方法研究
(山东建筑大学管理工程学院, 山东 济南 250101)
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[摘 要] 基于活动的工程项目成本确定方法不同于传统的基于定额的成本确定方法,首先分析形成工程项目的各项具体活动,然后根据各活动所占有和消耗的资源去确定项目的成本,并充分考虑不确定性影响。对该方法的原理、分析步骤的研究为工程项目成本的确定提供一种新的思路和技术方法。[关键词] 基于活动的成本;活动;工程项目;动因;资源Abstract: Activity-Based Costing determination for constructoin in project is a method which is different from the traditional approach based on building quota. First, it analyzes activities forming the project, then determines the project cost according to consuming resources, by considering the effect of uncertainty. Through the discussion of principle and determination steps, this paper puts forward a novel idea and technique for the determiantion of project cost.Key words: Activity-Based Costing; activity; construction project; driver; resource[参考文献][1]戚安邦.工程项目全面造价管理[M].天津:南开大学出版社,2000.[2]Emblemsvag, J. Life-cycle costing: using activity-based costing and MonteCarlo methods to manage future costs and risks[M].New Jersey:John Wiley&Sohns,Inc, Hoboken.Nashwan D.2003.[3]Wolter J. Fabrycky, Benjamin S. Blanchard. Life-cycle cost and economic analysis[M]. Englewood Cliffs, NJ: Prentice Hall, 1991.[4]孙海虹,叶晓甦.基于蒙特卡罗模拟技术的工程造价风险因素分析[J].重庆建筑大学学报,2005,27(6):121-126.[5]刘隽.基于活动的建设项目全过程造价的确定[J].武汉理工大学学报(信息与管理工程版),2006,28(9):146-148.建筑经济,2009(4):92-94