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论文编号：	15287
作者编号：	2120223788
上传时间：	2025/3/13 20:47:45
中文题目：	Z建筑施工企业D项目成本管理优化研究
英文题目：	Research on Cost Management Optimization of Project D in Z Construction Enterprise
指导老师：	郝臣 奚晓鸣
中文关键字：	建筑施工企业；成本核算与管理；目标作业成本法
英文关键字：	Construction Enterprise; Cost Accounting and Management; Target Activity- Based Costing
中文摘要：	目前，我国改革开放已迈入关键时期，国民经济正处于由高速增长向高质量发展转型的深刻阶段。建筑业在过去三十余年间虽经历了飞速发展，但也遭遇了经济全球化、市场竞争加剧及技术迅速迭代等多重考验。因此，建筑业传统的粗放管理模式已无法满足现代发展需求，迫切需要一种创新且灵活的成本管理策略。目标作业成本法，作为融合目标成本法与作业成本法优点的新型管理方法，为建筑企业施工项目成本管理提供了坚实的理论与实践支撑。然而，该方法在施工项目中的实践应用尚处探索初期，需进一步深入研究与验证。 本研究聚焦于某一具体施工项目中目标作业成本法的应用实例。文章结构如下：首先，绪论部分概述了研究背景、意义、国内外研究现状及研究内容和方法。第二章深入剖析了目标作业成本法的理论基础，包括项目成本的定义、原则等核心要素，并对不同项目成本控制方法进行了系统比较，以确定最适合本项目的成本控制方法。第三章详细描述了案例公司的基本情况及项目成本管理现状，并深入分析了存在的问题。第四章以案例公司某具体施工项目为例，详细探讨了目标作业成本管理的实际应用，并与传统成本管理方法进行了对比，以突出其优势。第五章总结了目标作业成本法对提升案例公司管理水平的积极作用，并提出了实施该方法的保障措施。最后，第六章得出了研究的主要结论，指出了研究的局限性，并展望了未来的研究方向。 通过深入分析案例公司的施工项目，本研究发现目标作业成本法在建筑企业中具有高度的实用性和可操作性。该方法能够引导项目管理人员转变观念，强化目标计划的指导作用，帮助企业进行精确的成本核算和有效管理，优化施工流程，从而全面提升企业项目成本管理水平，增强企业活力和市场竞争力，助力企业实现经营目标和发展战略。
英文摘要：	Currently, China's reform and opening-up endeavors have reached a pivotal juncture, marking a significant shift in the national economy from rapid growth to a focus on high-quality development. Over the past three decades, the construction sector has witnessed substantial growth, yet it now confronts various challenges, including economic globalization, intensified market competition, and swift technological advancements. Consequently, the conventional extensive management approach in this industry is no longer aligned with contemporary development demands, necessitating the exploration of an innovative and adaptable cost management framework. The objective of this research is to conduct a thorough examination of the implementation of target activity-based costing within a particular construction project. The article is structured as follows: The introductory section initially outlines the research background, its importance, the current state of domestic and international research, along with the primary content and methodologies employed. Chapter 2 delves into the theoretical framework of target activity-based costing, encompassing the definition and fundamental principles of project costs. A comprehensive comparative analysis is also conducted among various project cost control approaches to identify the most suitable method for this specific project.Chapter 3 shifts focus to the case company, presenting its basic profile and the current state of its project cost management, followed by an extensive analysis of the prevailing issues. In Chapter 4, a specific construction project undertaken by the case company is used as an illustration to meticulously explore the practical application of target activity-based cost management. A comparative analysis with traditional cost management methods is also provided to underscore the advantages of the new approach.Chapter 5 summarizes the beneficial impact of target activity-based costing on enhancing the case company's management standards and outlines safeguard measures for its implementation. Lastly, Chapter 6 presents the key findings of the research, acknowledges its limitations, and suggests avenues for future research. Upon meticulous analysis of the case company's construction project, this study reveals that target activity-based costing exhibits a high degree of practicality and feasibility within construction enterprises. This methodology encourages project managers to adopt a new mindset, emphasizes the importance of target plans, aids enterprises in precise cost accounting and efficient management, and optimizes construction processes. Consequently, it significantly enhances the overall project cost management capabilities of enterprises, boosts their vitality and market competitiveness, and facilitates the achievement of business objectives and development strategies.
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