Study on Supervision Cost' Allocation of Government Investment Project
|Course||Management Science and Engineering|
|Keywords||government investment project supervision cost time-drivenactivity-based costing efficiency evaluation allocation model of supervision cost|
The allocation unbalance and low efficiency are two serious questions to supervision cost of government investment project. Three kind of literatures of inland and overseas are analyzed and evaluated. They are activity-based costing,time-driven activity-based costing, supervision cost. After that, the check computation, budgeting and difference investigation to supervision cost of government investment project are expounded. In the end, the functional allocation mode of supervision cost is brought forward. The major study results are foliowings:First, direct cost and punish cost are proclaimed by time equation after supervision activity centers are confirmed. The model’s update and upgrade are discussed. Further more,the author designed a project failure function based on unit failure mode, reliability and stochastic process. The supervision risk cost was figured out. Thus, check computation study on supervision cost of government investment project is accomplished.Second, standard unit time yield costs are confirmed under theory of budget ration. Direct material cost difference, fluctuant cost difference, fixed cost difference are detailedly accounted, finally, account disposal of time-driven supervision standard activity-based cost is discussed. In these ways, supervision cost budget of government investment project are expounded.At last, based on above mentions, the reasonable allocation model of supervision cost is designed by feature-mapping means after core influence factors are analyzed. The function supervision cost allocation model is established by four phases. This process is from easy to difficult, from plain to depth. Thus, allocation model of supervision cost on government investment project are structured.The allocation amount is reflected by check computation and budget, allocation road and way are illustrated via allocation model of supervision cost.