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论文编号：	13031
作者编号：	2120192958
上传时间：	2022/3/8 9:23:33
中文题目：	L企业成本预算管理问题研究
英文题目：	Research on Cost Budget Management of L Enterprise
指导老师：	王志红，朱长萍
中文关键字：	施工项目；成本预算；预算控制；预算管理
英文关键字：	Construction project, Cost budget, Budget control, Budget management
中文摘要：	对于我国的施工企业来说，成本预算管理已经成为企业实现盈利发展目标 的重要方式之一。如果企业想在激烈的行业竞争中占领一席之地，除了通过提 高业务量来提升收入外，加强对成本的控制也是十分有效的方式。因此，企业 应该如何实施有效的成本预算管理俨然成为企业当前面临的一个难题。成本预 算管理往往需要对项目施工过程中的各种成本支出进行预测编制，然后在施工 过程中以编制好的预算成本为标准进行恰当的控制，事后再将项目实际发生的 成本数据和预算数据进行比较，从而作为项目业绩考核和评价的基础。这种成 本管理的方式有利于合理配置企业资源、高效管控项目成本以及进行有效的评 价考核，是一种全过程的管理方式。 经过查阅成本预算管理相关文献之后，选定了 L 企业作为论文的研究对象， 将企业近期竣工的各个项目进行数据汇总、分析及对比之后，选取了其中的 W 项目作为行文主线进行研究，对 W 项目施工过程中的成本预算管理情况进行具 体分析，并总结预算管理过程中存在的问题，主要包括预算目标的制定缺乏合 理性、成本管控力度不够、成本预算考评体系不完善以及成本预算管理缺乏信 息化支撑这四个问题。通过对这些问题的探讨和深究，总结出了四个主要的原 因，并通过对国内外有关成本预算管理理论成果的研究，结合企业内外部市场 环境进行综合考虑，对案例企业 L 提出了具有针对性的优化对策：优化企业的 预算编制、完善预算的控制过程、完善预算成本考核体系、加强预算管理的信 息化建设。 本文希望通过对 W 项目成本预算管理各环节存在的问题进行梳理，从而以 此项目为切入点来推进 L 公司成本预算管理体系的完善，借此也能同时为行业 其他企业提供成本预算管理的优化思路，达到用有限的资源来满足企业发展的 无限性，以最低的成本实现企业的利润最大化的效果，以此全面地提升企业核 心竞争力。
英文摘要：	For China's construction enterprises, cost budget management has become one of the important ways for enterprises to achieve profit development goals. If enterprises want to occupy a place in the fierce industry competition, in addition to increasing business volume to increase revenue, strengthening cost control is also a very effective way. Therefore, how to implement effective cost budget management has become a difficult problem for enterprises. Cost budget management often needs to predict and prepare various cost expenditures in the project construction process, and then properly control the prepared budget cost as the standard in the construction process, and then compare the actual cost data of the project with the budget data, so as to serve as the basis for project performance assessment and evaluation. This cost management method is conducive to the rational allocation of enterprise resources, efficient control of project costs and effective evaluation and assessment. It is a whole process management method. After consulting the relevant literature on cost budget management, l enterprise is selected as the research object of the paper. After summarizing, analyzing and comparing the data of various projects recently completed by the enterprise, w project is selected as the main line of the paper to analyze the cost budget management in the construction process of W project, It also summarizes the problems existing in the process of budget management, mainly including the lack of rationality in the formulation of budget objectives, insufficient cost control, imperfect cost budget evaluation system and the lack of information support in cost budget management. Through the discussion and in-depth study of these problems, four main reasons are summarized. Through the research on the theoretical results of cost budget management at home and abroad, combined with the comprehensive consideration of the internal and external market environment of the enterprise, this paper puts forward targeted Optimization Countermeasures for the case enterprise L: optimizing the enterprise's budget preparation, perfecting the budget control process, perfecting the budget cost assessment system Strengthen the information construction of budget management. This paper hopes to sort out the problems existing in each link of W project cost budget management, so as to take this project as the starting point to promote the improvement of L company's cost budget management system, so as to provide optimization ideas for cost budget management for other enterprises in the industry at the same time, so as to meet the infinity of enterprise development with limited resources, Realize the profit maximization effect of the enterprise at the lowest cost, so as to comprehensively improve the core competitiveness of the enterprise.
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