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论文编号：	1566
作者编号：	2220080842
上传时间：	2010/6/10 9:05:25
中文题目：	青岛一建集团公司成本控制研究
英文题目：	On the cost control QINGDAO NO.1 CONSTRUCTION GROUP CO. LTD
指导老师：	王全喜
中文关键字：	关键词：青岛一建集团 成本控制 项目成本
英文关键字：	Keyword: No. 1 Construction Group, cost control, project cost
中文摘要：	成本控制的实施是保证企业完成既定成本目标的重要手段；成本控制的实施是降低工程项目成本、增加盈利、提高经济效益的重要途径；成本控制的实施为保护企业财产物资的安全完整、防止贪污盗窃等弊端的发生提供了制度上的保证；成本控制在企业诸控制系统中起着综合的控制作用。长期以来，在计划经济的大环境下，建筑业一直处于地方政策的保护下，行业本身缺乏一种活力，缺乏管理及技术创新，特别是疏忽了项目成本管理及控制，如成本全过程控制不力；非生产性开支高居不下等弊病。而如今随着市场经济的进一步开放，建筑业以前的优势不复存在。建筑业变成了一个市场化程度很高的完全竞争的行业，建筑业不仅仅微利，而且其管理幅度宽、一次性经营的项目特点加大了项目成本控制管理的难度，在这种条件下项目成本控制尤其重要，稍稍失控就会导致企业亏损。 基于以上分析，本文认为研究施工项目成本控制十分重要。并综合运用分析研究、规范研究等研究方法，通过对我国企业成本管理的现实分析以及成本控制的原则、目标、措施等理论探讨，结合企业自身现实状况和其他资料，比较系统地分析了青岛一建集团成本控制现状及存在的问题，探讨了具体的应用策略，提出了进一步完善青岛一建集团成本控制机制的思路和措施。以期为项目经理人及企业经理人在控制成本方面有所裨益。 本研究由六部分构成：第一部分是本研究的导言；第二部分成本控制概述；第三部分是施工项目成本控制概述；第四部分是青岛一建集团成本控制现状分析；第五部分是完善青岛一建集团成本控制的思路与措施；第六部分是结论。 本文论述了我国成本管理和控制的发展状况和改革的方向。就建筑业这一特定行业的成本控制作了进一步的阐述。提出了施工项目在进行成本控制中所应遵循的原则。总结出了行之有效的成本控制方法：即以施工图预算控制支出；建立资源消耗台帐，实行资源消耗的中间控制；应用成本与进度同步跟踪的方法控制分部分项工程成本；建立项目成本审核签证制度，控制成本费用支出；坚持现场管理标准化，堵塞浪费漏洞。还对青岛一建集团成本控制提出了具体的管理办法。
英文摘要：	Carrying out the cost control system is very important to guarantee realizing of the goals of corporations. It can reduce the cost of construction projects and increase the profit. It can protect the property in the corporations and prohibit the corruptions. The cost control system has a comprehensive effect in the internal control system in the corporations. Under the planning market conditions for a long time, the construction industry had been under the protection of government. It resulted in the lower competitive power of construction industry. There were few managerial and technological innovations, and especially the management and control of the cost of projects were neglected. For example, the procedure of controlling cost couldn’t work smoothly and non-production costs were high. But with the economic development, the construction industry lost its unique strengths. The competitions were fierce in the market. The construction industry earns little profits and faces big managerial problems. Under this background, the cost control system is very important to the corporations. Because of the above-mentioned analysis, this text explains that it is very important to study the control of project cost of construction. This text researches and analyses the cost manage current situation of Chinese construction enterprise and the existent problem of project cost management, and the cost current situation of our company, has put forward thinking and measure to further improve the cost control. It is beneficial to regard one as project manager and enterprise's manager in controlling the cost. This research is formed by six parts: Part one is the introduction of this research; Part two is the summary of cost control; Part three is the summary of cost control for construction project; Part four is the analyze to the cost control current situation of QINGDAO NO.1 CONSTRUCTION GROUP; Part five is the thinking and measure to improve cost control; Part six is the conclusion. This article analyzes the current conditions in the cost controlling practices of China and the directions of reform. It also explores the cost controlling practices in the construction industry and concludes the measurements to control cost for the QINGDAO NO.1 CONSTRUCTION GROUP.
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