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论文编号：	10355
作者编号：	2120163241
上传时间：	2018/12/6 9:35:58
中文题目：	A公司公路工程施工项目成本预算管理改进研究
英文题目：	The Research on Cost Budget Management Improvement of Highway Construction Project of A Company
指导老师：	边泓
中文关键字：	公路工程施工项目；成本预算管理；目标成本管理
英文关键字：	Highway engineering construction project;Cost budget management;Target cost management
中文摘要：	成本预算管理是指利应用成本预算，分配企业内的各种资源，并依据成本预算计划控制成本、考核绩效，使企业的生产经营活动协调配合组织有效，达成既定的企业营业目标。成本预算管理对企业资源的规划、运营管理的监控、经营成果的考核起着重要作用，在企业中成功实施成本预算管理，可以成为控制项目成本、整合项目资源、合理项目配置的有效途径。 A公司涵盖铁路、公路、桥梁、房建等多种项目的工程施工、工程咨询等业务，总部通过了多项一体化管理体系认证，拥有多项工程施工资质。公路工程施工项目收入受到投标总价的制约，随着建筑材料、机械使用、人工成本价格上涨，项目利润空间进一步压缩。A公司公路工程施工项目人员成本预算管理意识淡薄，方法不利于项目管理，最终导致了成本预算管理效果较差，给公司发展带来挑战。 本文结合A公司公路工程施工项目成本特点，通过分析A公司Z公路工程施工项目成本预算管理实施的实际情况，基于成本预算管理的理论，指出A公司公路工程施工项目在成本预算管理主要的环节中存在的问题，并针对性提出引入目标成本管理模式对公路工程施工项目进行全过程控制，实现项目进度与成本预算管理有效结合的优化方法。旨在通过研究A公司公路工程施工项目成本预算管理体系，解决该项目预算编制目标较为模糊、成本分解标准不清、项目成本控制无力、预算考核指标缺失等问题，为A公司未来的公路工程施工项目提供经验与启示，促进企业提高竞争力，提升公司的经营效益。
英文摘要：	Cost budget management refers to the application of cost budget, the allocation of various resources within the enterprise, and according to the cost budget plan to control costs, performance appraisal, so that the production and operation activities of enterprises coordinated and effective organization, to achieve the established business objectives. Cost budget management plays an important role in the planning of enterprise resources, the monitoring of operation management and the evaluation of management results. Successful implementation of cost budget management in enterprises can become an effective way to control project costs, integrate project resources and rationally allocate project. Company A covers railway, highway, bridge, housing and other projects of Engineering construction, engineering consulting business, headquarters has passed a number of integrated management system certification, with a number of project construction qualifications. The revenue of highway construction projects is restricted by the total bidding price. With the price of construction materials, machinery and labor costs rising, the profit margin of the project is further reduced. A company highway construction project personnel cost budget management consciousness is weak, the method is not conducive to project management, resulting in poor cost budget management effect, to the company's development challenges. Combining with the cost characteristics of A company's highway engineering construction project, this paper analyzes the actual situation of Z company's highway engineering construction project cost budget management implementation, and points out the problems existing in the main link of A company's highway engineering construction project cost budget management based on the theory of cost budget management, and puts forward the introduction of the cost budget management. Target cost management mode carries on the whole process control to the highway project construction project, realizes the project progress and the cost budget management effective union optimization method. The purpose of this paper is to study the cost budget management system of highway construction project in A company, and solve the problems of vague budget compilation objectives, unclear cost decomposition standards, weak project cost control, and lack of budget assessment indicators. It provides experience and Enlightenment for A company's future highway construction project, promotes the enterprise to enhance the competitiveness, and promotes the company's operating efficiency.
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