绿色建筑增量成本可视化设计与应用研究

分析绿色建筑增量成本研究现状和独立核算现状,结合《绿色建筑评价标准》(GB/T50378-2014)和作业成本法,探讨绿色建筑增量成本构成、成本分类和认定标准;并重点从增量成本计算、表现形式和会计核算科目的设置三个角度设计绿色成本可视化方法。在可视化的基础上,提出增量成本可视化在绿色技术方案比选、成本信息披露和成本考核等方面的应用策略,旨在加强绿色建筑增量成本的管理。

Research of Visualization Design and Application on Incremental Cost of Green Building

This paper analyzes the current research status and independent business accounting of incremental cost of green building,discusses the composition,classification and identification standards of incremental cost of green building combined with Assessment Criteria of Green Building(GB/T50378-2014)and the activity-based costing,designs the visualization method of incremental cost of green building from three admin aspects,naming calculation,manifestation and setting up accounting subjects of incremental cost of green building.On the basis of the above visualization analysis,puts forward the application strategy of incremental cost visualization in green technology scheme selection,cost information disclosure and cost assessment,in order to strengthen management of incremental cost of green building.