摘要
隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展，商業(yè)裝修行業(yè)得到了快速的發(fā)展，面對(duì)這種情況，
商業(yè)裝修企業(yè)在增加投資和積極拓展客戶的同時(shí)，必須加強(qiáng)企業(yè)成本控制和企
業(yè)內(nèi)部管理、改善采購(gòu)系統(tǒng)。通過(guò)對(duì)人力資源、物質(zhì)材料和能源的成本控制，
減少浪費(fèi)，從而達(dá)到增加收入提高利潤(rùn)的目的。作業(yè)成本法和標(biāo)準(zhǔn)成本法作為
成本控制的有效手段，普遍被現(xiàn)代企業(yè)所采用，論文將這兩個(gè)理論結(jié)合企業(yè)實(shí)
際情況，力求分析成本、資源、作業(yè)、成本動(dòng)因的關(guān)系，討論了預(yù)算與結(jié)算制
度;先進(jìn)制造模式;成本庫(kù);客戶關(guān)系系統(tǒng)和面向成本的設(shè)計(jì)等。同時(shí)，商業(yè)
裝修企業(yè)應(yīng)該努力采用信息化手段管理成本，實(shí)現(xiàn)成本會(huì)計(jì)電算化。這不僅僅
減少會(huì)計(jì)的工作量，更重要是增加了成本數(shù)據(jù)的準(zhǔn)確性和及時(shí)性，有利于公司迅
速作出決策。建立標(biāo)準(zhǔn)化的成本會(huì)計(jì)制度，使得實(shí)際成本支出趨向于最優(yōu)成本支
出，達(dá)成最大的效率目標(biāo)。
關(guān)鍵詞:商業(yè)裝修成本管理成本控制ABCM
前言............................................……
第一章國(guó)內(nèi)外的研究現(xiàn)狀和理論成果....................
1.1成本概念······················································································
1.2國(guó)內(nèi)外關(guān)于成本概念研究的歷史回顧································
1.2.1國(guó)外對(duì)成本概念研究的歷史回顧............................……，
1.2.2國(guó)內(nèi)對(duì)成本概念研究的歷史回顧...................................
1.3財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)成本概念的區(qū)別································
1.4成本管理與成本控制··················，···········································
1.5現(xiàn)代企業(yè)制度下成本控制的特征········································
1.6成本控制的意義·······································································
1.7成本控制的原則················，··········，···········································
1.8成本降低····················································································
1.9標(biāo)準(zhǔn)成本及其制定··································································
1.9.1標(biāo)準(zhǔn)成本...........................................................................
1.9.2標(biāo)準(zhǔn)成本的種類....................................····························
1.10作業(yè)成本管理(ABCM):精簡(jiǎn)作業(yè)、提高效能···········
1.10.1作業(yè)成本管理基本概念.................................................
1.11作業(yè)成本法對(duì)成本概念的突破···········································
1.11.1ABCM的核算要素體系.，..........................................……
1.n.2實(shí)施ABCM的八個(gè)步驟..........................................……
第二章在商業(yè)裝修企業(yè)中實(shí)施成本管理的分析............
2.1商業(yè)裝修企業(yè)財(cái)務(wù)管理的特點(diǎn)和成本管理的問(wèn)題··········
2.1.1成本觀念談薄...................................................................
2.1.2系統(tǒng)環(huán)節(jié)松散........................……，....................................
2.1.3管理手段落后…，.........……，....……，...............……，..............
2.1.4指標(biāo)沒(méi)有量化...................................................................
2.2商業(yè)裝修企業(yè)成本分析和和歸集········································
2.3商業(yè)裝修企業(yè)成本管理的難點(diǎn)·············································
第三章商業(yè)裝修企業(yè)成本管理模型......................
3.1商業(yè)裝修企業(yè)成本管理模型的設(shè)計(jì)目標(biāo)···························
3.2商業(yè)裝修企業(yè)成本管理模型的設(shè)計(jì)思想···························
3.3分析公司平臺(tái)費(fèi)用及相關(guān)計(jì)算·············································
3.4實(shí)行項(xiàng)目預(yù)算決算制度··························································
3.5全面成本控制原則··································································
3.5.1項(xiàng)目全員控制…，..............................................·..···············
3.5.2項(xiàng)目全過(guò)程成本控制.......................................................
3.5.3目標(biāo)控制原則................................................····················
3.5.4動(dòng)態(tài)控制原則................................................····················
3.6全面成本控制原則的實(shí)施···········································，·········
3.6.1創(chuàng)造性的客戶關(guān)系系統(tǒng)...................................................
3.6.2面..