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论文编号：	15769
作者编号：	2320234147
上传时间：	2025/12/9 22:39:48
中文题目：	基于业财融合的W公司项目成本管理体系构建研究
英文题目：	Research on the Construction of Project Cost Management System for W Company Based on Business and Finance Integration
指导老师：	边泓
中文关键字：	地质勘查项目；项目成本管理；成本习性；作业量监控；最低毛利率
英文关键字：	Geological exploration project; Project cost management; Cost behavior; Workload monitoring; Minimum gross margin
中文摘要：	地勘行业作为国家的基础性产业之一，它为经济建设提供了坚实的基础。地质勘查项目具有其周期漫长、风险偏高、难度较大等工作特点，常常面临投入与产出失衡的困境。随着地勘行业的改革深入，地勘单位逐步向企业自主化经营方向转变，而国家取消地勘资质，更是让地勘行业竞争愈加激烈。在此情形下，地勘单位想要在激烈的市场竞争中占据优势地位，必须增强竞争力。一方面要积极拓展收入来源，另一方面则需大力节流，严格把控地勘项目的支出成本。在确保地勘项目质量的前提下，不断提升项目效率和成本管控效果，方能占据一定的市场。本文选择一家地勘单位w公司作为研究对象，对其进行了项目成本管理研究。 本文针对W公司项目成本管理工作中出现的问题，包括项目成本计划与业务活动开展脱节、项目成本控制对象不明确，以及项目成本缺乏分析和监督考核机制等问题。在借鉴项目成本管理和业财融合等相关理论下，本文针对这些日常问题提出了改进方案，主要包括：结合业务活动优化成本计划、完善项目成本过程控制以及开展成本分析为绩效考核提供依据。本研究的核心重点在于：根据地质勘查项目的独特施工特点与成本习性，本文构建了基于业财融合的W公司项目成本管理体系，提出了涵盖成本计划、成本控制与成本分析的全过程成本管理，该体系着重对项目进行作业量监控，提出了在盈亏平衡点时的最低毛利率，旨在提升W公司的经济效益。此外，针对W公司的实际情况，本文制定了一系列关键保障措施，以确保成本管理方案的有效实施，力求使地勘项目的成本管理更为全面，责任划分更加明确清晰。通过这一系列举措，解决了W公司在项目成本管理中遇到的种种问题，进而提升其盈利能力和市场占有率。同时，本研究也为其他地勘企业在项目成本管理的改进方面提供了宝贵的参考。
英文摘要：	As a cornerstone of China's national infrastructure, the geological survey industry provides essential support for economic development. Characterized by prolonged timelines, high risks, and complex challenges, geological exploration projects often face imbalanced returns on investment. With ongoing reforms driving the industry's transition toward corporate autonomy, coupled with the government's deregulation of geological survey qualifications that intensified market competition, these organizations must enhance competitiveness to maintain advantages. This requires dual strategies: actively diversifying revenue streams while rigorously controlling project expenditures. By ensuring quality standards while continuously improving operational efficiency and cost control effectiveness, they can secure market footholds. This study focuses on Company W, a geological survey enterprise, conducting research on its project cost management practices. This study addresses challenges in W Company's project cost management, including misalignment between budgeting and operational activities, ambiguous cost control targets, and insufficient analysis mechanisms. Building on theories of project cost management and business-finance integration, we propose three key improvements: optimizing cost planning through operational alignment, enhancing process control, and implementing performance-based cost analysis. Our research establishes a business-finance integrated cost management system for geological exploration projects, featuring comprehensive oversight of workloads and minimum gross margins at break-even points to boost profitability. Tailored to W Company's specific needs, we developed concrete implementation measures ensuring effective cost control, clarifying responsibilities and achieving holistic project management. These solutions resolved multiple cost-related issues, enhancing profitability and market share while providing actionable guidance for other geological survey enterprises.
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