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论文编号：	14486
作者编号：	2120213440
上传时间：	2024/3/7 19:46:45
中文题目：	A建筑施工企业目标成本管理研究
英文题目：	Research on target cost management of A construction enterprise
指导老师：	李姝
中文关键字：	成本管理;目标成本法;建筑行业;施工项目
英文关键字：	cost management;target costing;construction industry;construction project
中文摘要：	近年来，我国城市现代化建设已经发生了很大的变化，同时建筑产业也因快速兴起的各项技术创新而迎来了发展变革期。建筑施工业作为我国国民经济的基础性产业，所创造的价值是国民收入的重要组成部分。随着我国建筑市场逐步对外放开以及引进招投标制度等种种因素，建筑施工企业面临的市场竞争愈发严峻，为了在市场拥有一席之地，许多企业在投标阶段采用压低价格的手段中标，这些做法不利于施工企业的长期发展，所以在确保安全施工与工程质量的前提下，寻求更加科学有效的成本管理方法节约成本，就成为了每个建筑施工企业的立命之本。 本文以A公司的B工程项目为研究对象，首先指出了研究背景和研究意义，国内外研究现状，同时简要归纳了本文的研究方法和行文思路；接着对工程项目成本管理、目标成本法及目标成本管理等一些基本概念理论进行了介绍，梳理了A公司工程项目成本管理现状，包括A公司基本情况以及A公司工程项目成本管理具体情况；然后通过分析目标成本法在A公司B项目中的具体实施过程，总结其在目标成本制定、成本分解、成本控制、成本分析与成本考核等方面应用存在的问题；并且针对目标成本管理方面出现的问题，提出相应的应对策略，比如合理确定目标成本、完善目标成本分解、成本差异分析环节采取动态反馈、完善目标成本考核制度等，可以使A公司应用在工程项目上的目标成本管理更加有效。最后对本文内容进行简要汇总，对建筑工程项目运用目标成本管理的效果做出展望。
英文摘要：	In recent years, the modernization of Chinese cities has undergone great changes, and the construction industry has ushered in a period of development and change due to the rapid rise of various technological innovations. As the basic industry of our national economy, the value created by the construction industry is an important part of the national income. With the gradual opening of China's construction market and the introduction of bidding and tendering system and other factors, construction enterprises are facing increasingly severe market competition. In order to have a place in the market, many enterprises adopt the means of low price in the bidding stage to win the bid, and then increase the income by increasing the project volume to ensure reasonable profits of the project. These practices will not only damage the economic interests of the owner, but also conducive to the long-term development of construction enterprises, so under the premise of ensuring safe construction and construction quality, seeking more scientific and effective cost management methods to save costs has become the foundation of every construction enterprise. This paper takes the B project of A company as the research object, firstly points out the research background and significance, the research status at home and abroad, and briefly summarizes the research methods and writing ideas of this paper; Then some basic concepts and theories of engineering project cost management, target cost method and target cost management are introduced, and the current situation of engineering project cost management of Company A is sorted out, including the basic situation of Company A and the specific situation of engineering project cost management of Company A; Then, by analyzing the specific implementation process of target cost method in B project of Company A, it summarizes the problems existing in its application in target cost formulation, cost decomposition, cost control，cost analysis and cost assessment. In addition, in view of the problems in target cost management, corresponding coping strategies are proposed, such as reasonable determination of target cost, improvement of target cost decomposition, dynamic feedback in cost difference analysis, improvement of target cost assessment system, etc., which can make the target cost management applied to engineering projects by Company A more effective.Finally, this paper briefly summarizes the content of this article, and looks forward to the effect of using target cost management in construction projects.
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