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论文编号：	15935
作者编号：	2320234227
上传时间：	2025/12/19 16:41:48
中文题目：	N公司G项目成本管理优化研究
英文题目：	Study on the Optimization of Cost Management for Project G of N Company
指导老师：	李凯
中文关键字：	机电安装；成本管理；作业成本法
英文关键字：	Mechanical and Electrical Installation; Cost Management; Activity-Based Costing
中文摘要：	在建筑行业下行、利润空间压缩、机电安装领域竞争加剧的研究背景下，N公司作为深耕机电安装行业多年且业务面布局全国的施工单位，其成本管理方面的不足，严重制约了项目盈利与其市场竞争力。为解决这一困境，本文以N公司天津分公司G污水厂建设项目为研究对象，基于作业成本法提出优化和改进措施。 研究采用文献综述法梳理成本管理相关理论与行业现状，通过访谈法剖析N公司天津分公司现阶段的成本控制问题，分析出产生问题的原因，结合定量分析法、案例分析法，基于作业成本法对四个问题提出相应的优化措施并形成完整合理的方案。通过作业层层拆解，覆盖隐形成本、建立G项目成本信息库和实行动态预算机制适时调整成本解决预算不准确的问题；在材料问题上，用按作业中心制定材料消耗动因定额、按材料特性匹配仓储作业动因、以作业定额为标准限领用减少超量、浪费优化施工工艺降低返工修复成本等方法降低材料非计划支出；人员的管理上提出合理规划人员的分配、提高管理人员成本管理积极性、构建岗位分层成本管理体系三个解决措施；最后利用好作业成本法进行间接成本的分配与整体的成本核算。 针对整体优化方案，尝试与挣值法结合去检验优化结果同时实时纠偏，明确作业岗位制度，加强人员的培训并为管理人员提供信息化工具与数据双结合的平台，在此保障下，优化方案得以实施，并取得了良好的效果。
英文摘要：	Against the research background of the construction industry downturn, compressed profit margins, and intensified competition in the mechanical and electrical installation field, N Company, as a construction enterprise that has been deeply engaged in the mechanical and electrical installation industry for many years and has a nationwide business layout, is severely restricted in project profitability and market competitiveness due to its shortcomings in cost management. To solve this dilemma, this paper takes the G Sewage Treatment Plant Construction Project of Tianjin Branch of N Company as the research object and puts forward optimization and improvement measures based on Activity-Based Costing . The research adopts the literature review method to sort out the relevant theories and industry status quo in cost management, uses the interview method to analyze the current cost control problems of Tianjin Branch of N Company and identify the causes of these problems. Combined with the quantitative analysis method and case analysis method, corresponding optimization measures are proposed for four problems based on Activity-Based Costing, and a complete and reasonable plan is formed. To solve the problem of inaccurate budgeting, the project is decomposed into layers of activities to cover implicit costs, a cost information database for the G Project is established, and a dynamic budget mechanism is implemented to adjust costs in a timely manner. For material-related issues, methods such as formulating material consumption driver quotas according to activity centers, matching storage activity drivers based on material characteristics, limiting material requisition based on activity quotas to reduce over-consumption and waste, and optimizing construction processes to reduce rework and repair costs are adopted to reduce unplanned material expenditures. In terms of personnel management, three solutions are proposed: rational planning of personnel allocation, enhancing the enthusiasm of managers in cost management, and constructing a hierarchical post cost management system. Finally, Activity-Based Costing is fully utilized for the allocation of indirect costs and overall cost accounting. For the overall optimization plan, an attempt is made to combine it with the Earned Value Management method to verify the optimization results and make real-time corrections. The activity post system is formally clarified, staff training is strengthened, and an integrated platform combining information tools and data is provided for managers. With these guarantees, the optimization plan is implemented and achieves good results.
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