外文文献原稿和译文

北京化工大学北方学院NORTH COLLEGE OF BEIJING UNIVERSITY OF

CHEMICAL TECHNOLOGY

（ 2013 ）届本科生毕业设计（论文）外文文献原稿和译文

姓名：唐怡

专业：会计学

班级： 0906

学号： 090302164

指导教师：丁娟

外文文献原稿和译文

原稿

COST MANAGEMENT AND PRODUCTION

CONTROL FOR CONSTRUCTION COMPANIES

Marchesan, P.R.C.; Formoso, C. T.

ABSTRACT

Construction, like other industries, has been experiencing profound changes involving both the business environment and internal organization. In this context, new cost management information that provides better understanding and helps managing increasingly turbulent and complex production processes is needed. Activity-based costing (ABC) has been suggested as the leading contender method to replace traditional cost accounting systems, due to its capability to make the processes and activities performed in the organization more transparent and observable.

This paper reports the main results of a research project which aimed to develop a cost accounting system capable of providing useful information to manage production processes in construction and devise a model that integrates this system to the Production Planning and Control process, based on the new operations management paradigm and on the ABC ideas. The study involved three case studies, a series of interviews with construction managers and the development of prototype software.

The main conclusions of this research work are that the cost information provided by the proposed management accounting system (a) makes the production processes more transparent; (b) helps to identify production inefficiencies; (c) encourages managers to introduce corrective actions; and (d) allows the evaluation of corrective actions to be undertaken. The study also indicated that the proposed model has contributed to establish

systematic procedures for production control concerned not only with time management but also with cost management.

KEY WORDS：Cost management, activity-based costing, lean construction, production control.

1. INTRODUCTION

Over the last decades, many industrial sectors have been experiencing profound changes involving both the business environment and the internal organisation. This process has been so deep and radical as to suggest that a new operations management paradigm has emerged (Bartezzaghi, 1999; Koskela, 2000). In this new competitive and turbulent environment, effective cost management information has become extremely important to drive improvement efforts (Johnson & Kaplan, 1987).

However, besides the environmental, managerial and technological changes occurred in the last thirty years, the existing traditional cost management systems are very similar to the ones that have been used since the mid Twenties (Johnson & Kaplan, 1987). In the face of all these changes, traditional cost account information has become mostly irrelevant and even dangerous for managerial purposes (Ploss, 1990). According to Johnson & Kaplan (1987), traditional management accounting information tends to be too late, too aggregated and too distorted to be relevant for production planning and control.

The failings of the traditional management accounting systems have three important consequences. Firstly, these systems cannot provide accurate product cost. Costs are distributed to products in a simplistic and arbitrary way that usually does not represent the real demand imposed by each product on the company's resources (Johnson & Kaplan, 1987). Secondly, traditional management accounting systems fail to stimulate decisions that can affect the overall production result. Managers are sometimes encouraged to accomplish short-term goals by reducing expenses with training and investment, or even produce to stock. Although effective in short term, these decisions can seriously affect future results (Goldratt & Cox, 1992). Finally, the cost management information provided by the traditional systems is of little help to managers in their effort to improve production performance. The information provided is past-oriented and too aggregated to be useful in

planning and control decisions, because these systems are developed mostly to satisfy fiscal and financial needs. The lack of transparency allied with the lack of timeliness prevents the traditional cost information to help in the identification and correction of production flow inefficiencies.

Particularly in the construction industry, the inadequacy of cost accounting systems has resulted in the dissociation between the cost management and the Production Planning and Control processes. In general, construction cost control consists basically of monitoring actual performance against cost estimates and identifying variances. According to Ballard (2000), the traditional control methods based on the detection of variances appears to assume that the causes of deviation will be apparent and the appropriate corrective action obvious. As a result, the traditional cost control systems has been much more useful to manage contracts than production (Howell & Ballard, 1996; Koskela, 2000).

Since the Eighties, some alternatives for traditional cost accounting systems have been developed, aiming to regain the managerial relevance of cost information. One of these alternatives is the Activity-Based Costing (ABC) method, which has been suggested as the leading contender to replace traditional cost accounting methods due to its capability to make the processes and activities performed in an organisation transparent and observable. Over the past decades, ABC has helped many manufacturing and service organisations to improve their competitiveness by enabling them to make better decisions based on cost information.

2. BACKGROUND FOR THE RESEARCH

Construction cost control systems has been the subject of a myriad of studies. Despite their relevance in terms of both improving the cost estimate structure and integrating cost and schedule, they have hardly contributed to the integration of cost management and production control systems. Besides the fact that construction cost control systems have not changed much since the Seventies, cost management and productioncontrol are still treated independently, as separated systems.

From a managerial point-of-view, the effort to develop, implement and operate a cost system is justifiable only when the cost information provides effective support for decision making (Johnson & Kaplan, 1987; Krieger, 1997).

Activity-Based Costing has been increasingly adopted in many industrial and service firms as a method to improve cost management in complex production systems. Despite some similarities to the cost centre method or other traditional costing methods (Horngren & Foster, 1990), the underlying philosophy of ABC is considerably different. ABC is a costing system that is based on the idea that activities consume resources and product /services consume activities.

The method is basically a two-stage approach for allocating indirect costs to products based on cost drivers of various levels. In the first stage, resource costs (labour, equipment and power) are assigned to those activities performed in the organisation. During the second stage, activities costs are assigned to the cost objects based on selected cost drivers (e.g., machine set-up, quality inspection and material handling activities), which express a causal relation between the activity demand and the cost object considered. Besides the fact that ABC permits to directly trace manufacturing costs to products, it is possible to determine the costs related to objects different from products, e.g., product family, services and clients.

However, the main contribution of ABC to the operations management area is the process view incorporated by the method. The information produced by ABC cost systems can increase process transparency, providing guidance to identify non-valueadding activities and take the necessary corrective actions (Kaplan & Cooper, 1995).

Notwithstanding the benefits of its application, ABC presents some drawbacks when compared to traditional cost systems. Perhaps, the most important one is the larger amount of data usually needed in ABC systems. Indeed, according to some authors (Krieger, 1997; Cokins, 1999), the excessive level of detail is a major cause of unsuccessful ABC implementations. This problem can be even worse when one considers unstable and complex production processes, such as those observed in the construction industry.

Despite its wide utilisation in manufacturing companies and its capability to increase the transparency of production processes, ABC has been poorly discussed in the construction literature. The few existing studies usually restrict the discussion of ABC concepts to academic applications (Maxwell et al., 1998). Therefore, there is a clear need to discuss the use of ABC concepts and principles in the construction environment. As other

manufacturing concepts and practices transferred to construction, ABC has to be translated and adapted (Lillrank, 1995).

3. AN APPLICATION OF ACTIVITY-BASED CONCEPT IN THE CONSTRUCTION INDUSTRY

This paper suggests an integrated model of cost management and production control for construction companies, which is strongly based on concepts related to production planning and control proposed by Laufer & Tucker (1987) and Ballard & Howell (1998). In this model, four subprocesses are identified: the preparation, the production planning and control process itself, the evaluation process and, finally, the cost management system.

The information generated by the cost system is introduced into two different control cycles (figure 1) - one is continuous and the other is intermittent. The first is a continuous feedback for long and medium term planning. The aim is to encourage a process of continuous improvement to happen, enabling the managers to identify and correct problems in real time. In the intermittent cycle, cost information is used in the planning evaluation process, aiming to improve the production planning and control process and support decisions to be taken in future projects.

Figure 1: An Integrated model for cost management and production control in

construction companies.

ABC was chosen as the conceptual basis of the proposed system for its capability to provide a better understanding about the processes and the activities performed, as well as for its affinity with the new operations management ideas.

There are two basic groups of resources that are involved in production: those that perform the work - named production resources -and those that are the object of work typically materials. Production resources are those that can add value to the products. Considering that the cost management of materials is an issue much discussed in literature, this paper focuses on the application of ABC to the management of production resources.

Construction production processes tend to be extremely variable. This variability involves not only that caused by manual labour, but also the variability of the process configuration itself. In such a context, the use of a classical ABC structure would demand too many activities, overburdening the cost system.

For that reason, a different cost allocation structure was proposed. As shown in figure 2, activities were decomposed into tasks and operations. Resources are consumed by operations and the operations are demanded by different tasks. Differently from typical ABC structures, a restricted set of operations is employed to describe and analyse any construction production process. However, in practice, some resources, such as employees or subcontractors, are typically assigned to tasks. For such resources, cost assignment is made upstream, i.e., from tasks to operations.

Figure 2: Cost Allocation Model - adapted from ABC

One of the main challenges in the application of the proposed cost allocation model is the definition of an adequate set of operations. Firstly, the conceptual difference between process and operation must be observed (Shingo, 1988). Briefly, process refers to the material flow and operations refers to the human and the equipment flow. The cost system presented in this work is focused on the operations axis, i.e. the subjects that perform the work.

Secondly, the existence of different process types should be recognised (Shingo, 1988). Despite the fact that any process - essential, contributory or preparation, and post-adjustment (figure 3) -consists of the same categories of activities -waiting, inspection, moving and processing -the nature and the purpose of an operation differ considerably in each of those process types.

Figure 3: Classification of processes (adapted from Shingo (1988)).

In this study, essential processes were defined as those that add a permanent component or prefabricate a permanent component to the owner-specified facility (Pregenzer et al., 1999). Clearly, the definition of what is essential or contributory could be different depending on who classifies the process: owner, contractor, subcontractor or layman. Preparation, post-adjustment and contributory tasks are necessary for the execution of essential activities, but do not directly add a permanent component to the facility, i.e. do not directly add value for the owner. For example, using current methods, formwork must be built for a concrete column to be cast, but the construction of the formwork itself does

not add a permanent component to facility and, therefore, does not add value for the owner.

The following set of operations was defined for the proposed cost system:

·Processing: a conversion operation that intersects an essential process. It is a conversion activity that adds a permanent component or prefabricates a permanent component of the owner specified facility, e.g. pouring concrete on slabs, bricklaying, electrical wire installation. Only processing may add value to the final product from the owner point of view;

· Pre-processing: a conversion operation that intersects a contributory process, which is a prerequisite of an essential process. Pre-processing operations are considered to be non-value adding, because it does not add a permanent component to the final product, e.g., formwork construction, and scaffolding assembling;

·Post-processing: also a conversion process that intersects a contributory process, which, in this case, is subsequent to an essential process, e.g. formwork and scaffolding disassembling;

·Moving: an operation in which any material is moved. This operation may belong to either essential or contributory processes;

·Cleaning: an operation dedicated to remove rubbish and waste materials from workstations or from construction sites. It belongs to preparation and post-adjustment processes;

·Adjustments and corrections: a conversion operation related to both the correction of defects (rework) and the adjustments required by the different production methods;

·Travelling: an operation in which a workman travels from one point to another. This operation does not belong to any process, i.e., it does not intersect any material flow;

·Waiting: it corresponds to those idle times caused by inclement weather, production disruptions or physiological needs. Like travelling, it does not belong to any process.

This set of eight operations has been specifically proposed for this study, considering its objectives and the resources available. In other studies, a different set could be suggested, depending on the cost-benefit analysis of data collection and processing.

3.1 DATA GATHERING AND ANALYSIS

Despite the fact that it is possible to collect data on site, the perception of managers

and employees was used in this study to evaluate the intensity which each operation is demanded by each different task. This decision was made due to the difficulty of incorporating objective methods, such as work sampling and work study, in small and medium sized construction companies as systematic procedures for measuring the time spent performing each operation. Moreover, the relative short duration of several construction tasks would imply in the need of making a great number of observations during a very short period of time – sometimes about half a day – in order to get statistical validity.

According to Drucker (1995), it is necessary to rely on assessment and judgement rather than on direct measurement when objective measures are nearly impossible to obtain. Furthermore, perception has been successfully used with such purpose in several cases of ABC implementation (Brimson, 1991). Although the use of perception is a limitation of this study, objective measures might be used when the processes are reasonably stable and the proper resources are available. In such situations, objective time measurements can also be used to validate data collected through the perception-based measurement.

In general terms, the procedure adopted in this study consisted of measuring the total amount of resources spent in each task (total man-hour) and then determining the intensity that each task demanded from each operation. The time demanded by each operation was evaluated by the managers and the foremen through the assignment of an index (0 to 10) which express the relative intensity of each operation.

To illustrate the data gathering and analysis process, consider the example provided in table 1. The table represents a daily register of the tasks performed in a construction site. Each line in the table corresponds to a specific task, defined as a unique combination of an action (e.g. casting, assembling or digging) to be performed on a physical element (e.g. beams, columns, windows or pipes), located in a zone (e.g. a building, a level, an apartment, or a room). For each task, the total cost is given by the multiplication of labour cost per hour and the task duration. For example, assuming that each worker (JJ) cost $40,00 per hour, the task of "pouring concrete on the 14th floor's slab" costed $160,00.

Table 1: Cost System Input Data – Example

The second step consists of distributing the task cost among the set of operations considered. For every tasks an intensity index is assigned to each operation based on the perception of managers and employees. Accordingly to the assigned index, a share of the task cost is allocated to each operation

Finally, the cost assignment to cost objects depends on how these are defined. A cost object might be defined as an element, as a zone, or as a combination of both element and zone. Once defined the cost object, the costs of all those tasks that match the cost object definition are summed up to determine its total cost.

CONCLUSIONS

This paper reports the main results of a research project which investigated the application of ABC concepts to improve process transparency in construction cost control.

A cost allocation model was suggested aiming to translate and adapt the method for the construction industry context. The need to integrate the cost management information in the production planning and control process was also stressed. Three case studies were carried out, in which the proposed cost system was successfully implemented.

The main contributions of this paper are presented below:

·The proposed cost system has demonstrated the capability of providing relevant information for production management. Its implementation has increased production processes transparency, making visible important aspects usually neglected by traditional cost systems. The cost information encouraged discussion and reflection about the way production process are managed and performed. In this way, it helped to identify production inefficiencies, as well as to evaluate the corrective actions that were undertaken. The great benefit of the proposed cost system, when compared with operational analysis techniques such as first run studies, work sampling and craftworker questionnaires is that it enables to

quantify and evaluate processes costs distribution in a systematic way. The proposed system can be continuously operated by the construction companies, allowing them not only to identify but also to quantify waste, so that corrective actions can be properly evaluated before hand in terms of cost.;

· the adoption of ABC concepts in the construction industry demands the translation and adaptation of such concepts in order to create a manageable cost system. The cost allocation model suggested in this paper uses "operations" as the main unit for process analysis. Instead of hundreds of activities, a restricted set of operations, which incorporates the flow and value views by differentiating the value adding from the non-value adding operations, is employed to describe and analyse any production process;

· the integration of cost information in the production planning and control process is essential so that systematic procedures for production control concerned not only with time but also with costs can be established.

REFERENCES

Brimson, J. A. (1991) "Activity Accounting: an activity-based costing approach" John Wiley & Sons, Inc, New York.

Ballard, H. G. (2000) "The last planner system of production control". Thesis submitted for the degree of Doctor of Philosophy, Faculty of Engineering, The University of Birmingham. Birmingham, 137pp.

Ballard, H. G; Howell, G. (1998). "Shielding production: an essential step in production control". Journal of Construction Engineering and Management, 124(1): pp. 11-17.

Bartezzaghi, E. (1999) "The evolution of production models: is a new paradigm emerging?". Intern. J. of Oper. & Prod. Mgmt, 19(2), 229-250.

Drucker, P.F. (1995) "The information executives truly need". Harvard Business Review, Boulder, 73(1), 54-62.

Goldratt, E.M. and Cox, J.F. (1992). "The Goal: a process of ongoing improvement". 2nd ed., North River, Great Barrington, 337p.

Horngren, C.T.; Foster, G. (1990) ―Cost accounting: a managerial emphasis‖. 7th ed. Englewood: Prentice-Hall. 964 p.

Howell, G. and Ballard, G. (1996) ―Can project controls do its job?‖. Proceedings of the 4th annual conference of the International Group for Lean Construction, Birminghan, England.

Johnson, H.T. and Kaplan, R.S. (1987) "Relevance lost: the rise and fall of management accounting". Harvard Business School, Boston, 269pp.

Kaplan, R.S. and Cooper, R. (1995) "Cost and effect" Harvard Business School Press, Boston. 376pp.

Koskela, L. (2000) "An exploration towards a production theory and its application to construction". Dr. Thesis, Technical Research Centre of Finland, Helsinki, 296pp.

Krieger, J. (1997) "Establishing activity-based costing: Lessons & Pitfalls". Newspaper Financial Executives Quarterly, 3(4), 14-17.

Laufer, A. and Tucker, R.L. (1987) "Is construction project planning really doing its job? A critical examination of focus , role and process". Constr. Mgmt, and Econ. London, 5(3), 243-266.

Lillrank, P. (1995) "The transfer of management innovations from Japan". Organisation Studies, 16(6), 971-989.

Maxwell, D.A.; Back, W.E. and Toon, J. (1998) "Optimazation of crew configurations using activity: based costing". J. Constr. Engrg. and Mgmt., ASCE, New York, NY, 124(2), 162-168.

Ploss, G. W. (1990) "Cost Manufacturing: dawn of a new era". Production Planning & Control, London, 1(1), 61-68.

Pregenzer, L.J.; Seppanen, P.J.; Kunz, J.C. and Paulson, B.C (1999) "Value-added assessment of construction plans". J. Constr. Engrg. and Mgmt, ASCE, New York, NY, 125(4), 242-248.

Shingo, S. (1988). "Non-Stock Production: The Shingo System for Continuous Production" Productivity Press, Cambridge, Massachusetts.

译文

建筑公司的成本管理和生产控制

Marchesan, P.R.C.; Formoso, C. T.

摘要

建筑和其他的行业一样，在商业环境和内部的组织结构方面已经经历了意义深远的变革。在这种背景下，我们需要能够更好的理解新型成本管理信息，并且这种成本管理信息能够帮助我们迅速管理动荡和复杂的生产过程。作业成本计算已经作为替代传统成本计算方式的首要竞争方法，这是由于这种方法可以把计算过程和在组织结构里进行的活动变得更加清晰可见。

本论文报告了一个研究课题的主要结果，该课题的目的是发明一种成本计算系统，该成本计算系统要能够为管理建设中的生产过程提供有用的信息，以及设计一个把该系统合并到以新型的操作管理以及作业成本计算为基础的生产规划和控制过程中。该研究涉及到三个案例研究和一些对建筑管理者的采访和模型软件的开发。

这个研究工作的主要结论是新的管理计算方法提供的成本信息（1）使生产过程更加清晰可见；（2）帮助辨别生产过程的低效率的原因；（3）允许操作评估的矫正行为。研究同时也表明提议的模型有利于为涉及到时间管理和成本管理的生产控制建立系统性的过程。

关键词：成本管理作业成本计算精准建造生产控制

1.引言

在过去的几十年间，许多行业在商业环境和内部结构上已经经历的意义深远的变革。这种变革的过程是如此的深邃和剧烈从而引入了新型的操作管理规范(Bartezzaghi, 1999; Koskela, 2000).在这种新型的竞争与动荡的环境下，高效的成本管理信息已经变得极其重要，从而可以推动改进成果。(Johnson & Kaplan, 1987).

然而，在过去的三十年发生除了环境、管理和技术方面的改变，现存的传统成本

管理系统和20世纪中期使用的系统极为相似(Johnson & Kaplan, 1987)。面临这些改变，传统的成本核算信息已经变得极不相称甚至对管理的目的产生了威胁(Ploss, 1990)。根据Johnson & Kaplan (1987)所说，对于生产的规划和控制来说，传统的管理核算信息已经变得过于滞后，过于夸大和扭曲。

传统的管理核算系统的有三个失败之处。首先，这些系统不能提供景区的产品成本。这些成本以一种简单任意的方式分发给产品，这通常不能代表在公司资源里产品的实际需求(Johnson & Kaplan,1987)。第二，传统的管理核算方式不能激励那些能够影响产生决定的整体生产结果。管理者有时会因此被鼓励通过减少培训支出、投资甚至囤积货物来完成短期的目标。尽管在短期内是有效的，但是这些决定会严重的影响到未来的生产结果(Goldratt & Cox, 1992)。最后，传统的系统提供的成本管理信息对管理者努力提高生产成绩没有帮助。这些信息都是过去的，并且过于夸大从而在规划和控制的决定中变得没有作用，因为这些传统的系统大多数被发展为用来满足预算和财政需求。缺少透明度以及时效性使传统的成本信息不能帮助鉴别和修正生产环节中的低效率部分。

尤其是在建筑行业，成本核算系统的不完善已经导致成本管理和生产规划以及控制过程的脱节。通常来说，建筑成本控制基本上包括监控与成本相对的实际绩效以及鉴别其中的变化。根据Ballard所说，基于传统的控制方法的变化鉴别过程表明偏差将会很明显而且适当的矫正措施也很显而易见。作为结果，传统的成本控制系统已经变得在合同管理上比生产管理上更加有用(Howell & Ballard,1996;Koskela,2000)。

从20世纪80年代起，一些传统成本计算系统的替代者已经开始出现，其目的在于重新获得成本信息的管理相关性。其中的一个替代者就是作业成本计算方法，该方法已经被建议作为替代传统成本核算方法的首选，这是因为这种方法可以把计算过程和在组织结构里进行的活动变得更加的透明可见。在过去的几十年里，作业成本计算已经通过基于成本信息做更好的决定帮助许多生产和服务性机构提高了他们的竞争力。

2.研究背景

建筑成本控制系统已经变成了被大量研究的课题。尽管就提高成本预算结构，整合预算和日程方面而言有相关性，但是他们很少对于整合成本管理和生产控制系统有促进作用。除去自从上世纪七十年代建筑成本控制系统已经没有改变这个事实不谈，成本管理和生产控制现在仍然被作为分离的系统独立看待。

从管理的观点来看，发展、实施以及执行一个成本系统的努力只有在成本信息能够为决策提供有效支持的时候才是合理的(Johnson & Kaplan, 1987; Krieger, 1997)。

作业成本计算已经作为一个在复杂的生产体系中能够提高成本管理的方法迅速被应用于多个行业和服务公司。尽管与以成本为中心的方法或者其他的传统成本计算方法有相似之处(Horngren& Foster, 1990)，作业成本计算的核心理念还是与他们有很大的区别的。作业成本计算是基于活动消费资源以及成本或服务消费活动理念的成本计算系统。

该方法基本分为两个阶段，从而来间接为基于各种层次的成本动因的产品分配成本。在第一个阶段，资源成本（劳动力，设备，能源）被分配给那些在机构中进行的各项活动。在第二个阶段，活动成本被分配给基于被选中的成本动因的成本对象（例如机器安装，质量检查，手工处理的活动），这表明了活动需求与被考虑到的成本对象之间的因果关系。作业成本计算方法除了允许直接追踪生产成本到产品之外，决定与不同于产品的对象相关的成本也成为可能，例如产品系列、服务和代理然而，作业成本计算对执行管理领域的主要贡献是方法包含的过程观察。作业成本计算系统产生的信息能够提高过程的透明度，为鉴别无价值的活动提供指导，还能采取必要的矫正措施(Kaplan & Cooper, 1995)。

虽然作业成本计算法有很多益处，但是与传统的成本计算体系相比时还是会有缺点。也许最重要的一个缺点就是在作业成本法系统里需要更大数量的数据。根据一些作者的观点，过量多层次的细节是作业成本法实施不成功的一个主要原因。在考虑到不稳定和复杂的生产过程时这个问题会变得更糟，例如那些在建筑领域观察到的。

尽管在生产公司拥有广泛的应用度而且具有提高生产过程透明度的的能力，作业成本法在建筑学的文献中很少被提到。很少出现的研究通常会限制作业成本法的概念在学术应用领域讨论(Maxwell et al, 1998)。因此，在建筑环境讨论作业成本法的概念和原则是很有必要的。作为其他生产的概念和应用转化为建筑领域，作业成本法需要被解释与应用(Lillrank, 1995)。

3．作业成本法在建筑行业的应用

Laufer & Tucker（1987）和Ballard & Howell（1998）提出与生产计划和控制有关的概念，就是建筑公司的生产成本管理和控制的集成模型。在这种模式下，确定了四个子流程：前期准备，生产计划和控制过程，评估过程，成本管理系统。

成本系统产生的信息分为两个不同的控制周期（图1）介绍—一个是连续性的另

一个是间断性的。第一个是持续的长时间的反馈和中期计划。其目的是鼓励支持发生过程的改进，使管理者识别和纠正问题所在的真正的时间段。在间歇周期，成本资料用于规划评估过程中，旨在改善以后项目的生产计划、控制过程和支持决策。

图1 在建筑公司和生产控制的一个集成的成本管理模式

ABC 被选为该系统的基础概念、主要是为了更好的了解过程和执行的作业、以及其与新的操作管理理念的密切关系。

有两个基本的资源参与生产：执行生产工作的作为生产资源——那些对象的工作通常是材料，生产资源是那些可以增加产品的价值的资源。考虑到材料的成本管理在大部分著作和文献综述专注于应用作业成本计算来管理生产资源。

施工过程非常容易发生改变，这种变化不仅涉及所引起的体力劳动，也涉及到可变的施工过程本身。在这种情况下，使用一个传统ABC 结构将会增加过多的作业过程，以至于给成本系统造成负担。

因此、提出了不同的成本分配结构。如图2所示、作业被分解成任务和操作。资源所消耗的操作是由不同的任务所决定的。不同于传统的ABC 结构，一个受限制的操作集是用来描述和分析施工的生产过程。然而，在实践中一些资源，比如雇员或承包商，通常是分配给任务。对此类资源、成本的分配是由从任务来操作。

一个重要的难点在于应用程序所提出的成本分配模型需要定义是一个适当的组操作。首先，必须注意到过程和操作概念上的差别（Shingo,1988）。简单地说，过程是指物质流而操作是指工人和设备流。成本系统介绍了工作主要集中在操作方面，即对象执行工作。

连续性

间断性

图2 成本分配模型——改自作业成本计算法

其次，辨别不同类型的过程（Shingo,1988）。事实上任何过程——要素、分摊、准备和事后调整（图3）——相同的类别的活动——等待、检查、移动和处理——操作的本质和目的不同相当于不同的流程类型。

图3：分类的过程（改编自Shingo（1988））

在这项研究中，基本过程被定义为添加一个固有成分或预制永久组件到

owner-specified设施（Pregenzer等人，1999）。显然，什么是重要的要素或分摊可能有所不同，取决于分类过程：业主、承包商、分包商或外行人。为执行一个重要的活

动，准备、调整和分摊的任务是必要的，但是不会直接添加一个固有成分、即不直接增加所有者的价值。例如，使用当前的方法，模板必须建造的一个混凝土柱，但建筑模板本身并不会将不变的成分添加到设备。因此，不增加产品的价值。

以下的操作集被定义为成本系统：

?处理：这是一个必要的转换操作。这是一个转换活动，增加了一个永久的组件或预先准备永久的组件到所有者指定的设施，例如混凝土浇注板上、砌砖、电线安装。从所有者的观点来看唯一的处理可能增加最终产品的价值；

?预处理：交点分摊的转换操作，这是一个重要过程的前提条件。预处理操作被认为是不增加价值的，因为它不会将固有成分添加到最终的产品，例如，模板施工和脚手架组装；

?后处理：转换过程，也是一个交点分摊的过程。这是一个重要过程之后的操作，例如模板和脚手架拆卸；

?移动：材料的移动操作。该操作可能属于基本的分摊流程；

?清洁：致力于清除来自建筑工地的垃圾和废物的操作。它属于基本的分摊流程；

?调整和修正：相关的修正都缺陷（返工）和调整所需要的不同的生产方法的转换操作；

?移动：一个工人从一个地方移动到另一个地方的操作。这个操作不属于任何过程，也就是说它不会与任何物质流相交；

?等待：它对应于由于空闲的恶劣天气造成的生产中断。它不属于任何过程。

在这项研究中，这8个操作已经考虑到了计划的目标和可以应用的资源，不同操作组的建议,应该根据成本效益分析的数据采集和处理。

3.1数据收集和分析

事实上，尽管有可能是在现场收集数据，但是在这项研究中管理者和员工的看法，是评估由各种不同的任务要求的操作力度。这一决定是由于应用客观的方法，如工作抽样和研究工作，用于执行每个操作作为测量时间的系统程序在中小型建筑公司应用比较困难。此外，在几个施工任务相对较短的时间就意味着需要在一个很短的时间内使大量的意见——有时约半天——为了得到统计的有效性。

根据Drucker (1995)，这是必要的评估和判断，而不是依赖直接测量，客观的研究方法几乎是不可能实现。此外，感知已成功地用于作业成本计算法实施的几起案件中(Brimson, 1991)。虽然使用的感知是本研究的限制，客观的措施在过程是合理的稳

定和适当的资源时是可以使用的。在这种情况下，客观的时间测量，也可以用来验证通过基于感知的测量收集到的数据。

总体而言，在这项研究中所采用的程序包括测量花费在每项任务的资源总量（总工时），然后从每个操作、每个任务的要求确定力度。每个操作所要求的时间通过指定经理和工头的评价表示每个操作相对强度指数（0到10）。

要说明的是在数据收集和分析的过程中，考虑表1中提供的例子，代表了在施工现场执行任务的日常登记册。表中的每一行对应一个特定的任务，物理因素（如梁柱，窗户或管道）的定义坐落在一个区域（例如建筑物的水平、公寓或房间）执行的一个动作的一个独特的组合（如铸造、装配或挖）。对于每个任务，总成本是每小时的劳动力成本乘以任务的工期。例如，假设每个工人（JJ）费用每小时$ 40,00，则“14楼的楼板混凝土浇筑”费用$ 160,00任务。

任务操作

日期

ID

（姓名）

活动成分地点

时间

（h）

处理预处理后处理移动等待

Mar-01 JJ 浇筑

混凝

土

石板14层楼 4 6 4 2 10 8

总成本份额(TCS) 6/30 4/30 2/30 10/30 8/30 操作总成本($160*TCS) $32 $21,33 $10,67 $53,33 $43,67

第二步，考虑操作任务的分布成本。强度指数为每个任务分配给每个操作的基础上的管理者和员工的看法。因此得到到分配指数，则任务成本的份额分配给每个操作最后，成本分配到成本对象取决于成本对象定义的成本。成本对象可能被定义为一个元素，或者作为一个区域，或者作为元素和区域的结合。一旦定义了成本对象，将所有与任务相匹配的成本对象定义的成本确定，以确定其总成本。

结论

这篇论文报告了一个调查作业成本法概念应用于建筑成本控制方面提高过程透明度的研究课题的主要成果，提出了一个以在建筑领域解释和应用这种方法为目的的成本分配模型。同时也强调了在生产规划和控制过程中整合成本管理信息。实施了三

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英文文献译文word版

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Introduction Introduction With the continuous development of our economy, rapidly rising living standards, people working and living environment have become increasingly demanding, while the lighting system requirements have become more sophisticated, the traditional lighting technology has been a strong blow. On the one hand because of information technology and computer technology changes in lighting technology, providing technical support; the other hand, due to energy shortage, the state more and more attention on energysaving lighting, new lighting control technology to develop rapidly to meet with By energy conservation, comfort, convenience requirements. Lighting control lighting control from the traditional manual method, automated lighting control to today's intelligent lighting control. Intelligent lighting control system is based on computercontrolled alldigital platform, modular, distributed bus control system, the central processor modules communicate directly through the network bus, the bus makes use of lighting, dimming, blinds, scene control to achieve intelligent, and become a complete bus system. Can be based on changes in the external environment in the device automatically adjust the status of the bus to reach safety, energy conservation, human effects, and can use in the future, in accordance with the requirements of users through the computer Way to increase or modify the system's functionality, without having to relaying of cables, intelligent lighting control system, high reliability, flexible control, lighting control is the traditional way can not be done. The basic components and monitoring the contents of the system System The basic components and monitoring the contents of the system System components Intelligent lighting control system is usually dimmer module, switch module, input module, the control panel, liquid crystal display touch screen, smart sensors, PC interface, time management module, handheld programmer, monitoring computer (need to bridge a large network connection) and other components composition.

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(2) w 12… . (3) R 1,2, … (4) Δ ? ? ?others toprojectQ rcer humanresou i k 01 (5) . I t I t . (6) △ I ’s a .( ’t .) (7) (5) t I △ ,( △ ). , – a . (8) (6) (7), I ( = △* △ ). (9) =ηi / * , ηi I ; * I , * =∑=R k ki 1 δ . , . , , . 3.3 , , : = ∑∑==N i i N i Ci 11 ω i i N i i N i c t ??∑∑==1 1 ω (2) ∑∑ ==N i i N i 1 1 ω ) E i R i ki i t - ?? ∑=1 δη i c ? 2F Z 2()i t ? ) E i R i ki i t - ??∑=1 δη (3) () ,(N j i K 3,2,1,=?) (4)

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