MBA教育中心知识库

摘 要

随着中国经济向市场经济体制过渡，政府资金在非油气地质勘查投资力度大幅削减，社会方面的投资资金受政策影响更明显减少，地质勘查工作面临着前所未有的挑战。地质勘查单位要得到快速发展，必须要提升自身竞争力，提升成本管理效率，保证项目质量的前提下控制好投入产出比，提高经济效益。

本文从地质勘查项目的基本特征出发，基于理论层面对地质勘查成本的概念进行了分析，指出目前地质勘查项目成本管理与控制的过程中存在的不足。并以大地公司为例，结合大地公司现行的成本核算现状的分析，提出了大地公司项目成本管理应用作业成本法的思路，对原有的成本核算进行调整，划定科学合理的核算层级，建立新的成本核算方法。

运用作业成本法的理论，对大地公司现有的成本管理核算体系进行重新划分和整合，即根据地质勘查企业生产工艺流程和项目管理的特点，根据各个作业模块与项目成本的关系，将地质项目按照生产作业活动划分为地形测绘、地质测量、物探、化探、其他地质工作、工地建筑等一级作业模块，把每个一级作业模块再细化划分成二级作业模块；把资源库设置为：人员费、材料费、其他直接费、间接费用等。地质勘查项目对作业归集的成本费用依据成本动因进行合理分配，尤其是间接费用也明晰的采用成本动因使之与项目整体成本产生直接关联度，形成项目成本精细化掌控。新的应用作业成本法的成本核算方法与传统的成本核算方法相比较，实现了单元成本管理和精细化管理的部分需求，在一定程度上能够量化项目的各项作业活动，使得各项作业挖据成本潜力成为可能，有利于地质勘查企业低成本战略的有效实施。

最后，针对本文所提出的新成本管理的应用给出可行性的应用保障措施。树立分作业的成本控制的项目成本管理指导思想，完善项目成本管理模式中绩效考评机制，确保项目管理模式实现全过程动态监控与管控反馈机制两者良好结合的成本控制模式。

本文研究使用项目成本管理理论和作业成本法的相关理论，基于地质勘查行业的特殊性，从细化作业和细化资源管理入手，以实例分析的方式，以大地公司为例设计地质勘查项目应用作业成本法的成本管理模式。期望能够帮助公司提升其自身的盈利能力，对地勘项目的成本控制提升尽绵薄之力。

Abstract

With the transition of China's economy to a market economy system, government funding in non-oil and gas geological exploration investment has been greatly reduced, and social investment funds have been significantly reduced by the impact of policies, and geological exploration work is facing unprecedented challenges. In order for a geological survey unit to develop rapidly, it must enhance its own competitiveness, improve cost management efficiency, control the input-output ratio under the premise of ensuring project quality, and improve economic benefits.

Starting from the basic characteristics of geological survey projects, this paper analyzes the concept of geological survey costs based on the theoretical level, and points out the deficiencies in the current process of cost management and control of geological survey projects. And taking Dadi Company as an example, combined with the analysis of the current cost accounting status of Dadi Company, the idea of ​​applying the activity-based costing method to the project cost management of Dadi Company is put forward, the original cost accounting is adjusted, and the scientific and reasonable accounting hierarchy is established. New cost accounting method.

Using the theory of activity-based costing, the existing cost management accounting system of Dadi Company is re-divided and integrated, that is, according to the characteristics of the production process and project management of the geological survey enterprise, and the relationship between each operation module and the project cost, the geological project According to the production operation activities, it is divided into first-level operation modules such as topographic surveying and mapping, geological survey, geophysical prospecting, chemical exploration, other geological work, construction site construction, etc., and each first-level operation module is further divided into second-level operation modules; the resource library is set up It is: personnel expenses, material expenses, other direct expenses, indirect expenses, etc. In geological survey projects, the cost of operation collection is reasonably allocated based on cost drivers. In particular, indirect costs are also clearly used to directly correlate with the overall cost of the project, forming a refined control of project costs. Compared with the traditional costing method, the new costing method of the application of activity-based costing has fulfilled part of the requirements of unit cost management and refined management. To a certain extent, it can quantify the various operations of the project, making it possible for various operations to be explored. According to the cost potential, it is conducive to the effective implementation of the low-cost strategy of geological survey enterprises.

Finally, the feasible application safeguard measures are given for the application of the new cost management proposed in this paper. Establish the project cost management guiding ideology for cost control based on tasks, improve the performance evaluation mechanism in the project cost management model, and ensure that the project management model achieves a cost control model that combines the dynamic monitoring of the whole process and the feedback mechanism of management and control.

This article studies the use of project cost management theory and related theories of activity-based costing. Based on the particularity of the geological survey industry, it starts with detailed operations and detailed resource management, and uses case analysis to design geological survey project applications with Dadi Company as an example. The cost management model of activity-based costing. It is hoped that it can help the company improve its own profitability and do its utmost to improve the cost control of geological prospecting projects.