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论文编号：	16158
作者编号：	2320234143
上传时间：	2026/6/10 9:45:45
中文题目：	基于财务共享中心的A港航建筑公司成本管理优化研究
英文题目：	Research on Optimization of Cost Management for A Port and Waterway Construction Company Based on Financial Shared Service Center
指导老师：	李莉
中文关键字：	成本管理；财务共享中心；建筑企业；业财融合；降本增效
英文关键字：	Cost Management；Financial Shared Service Center；Construction Enterprise；Integration of Business and Finance；Cost Reduction and Efficiency Improvement
中文摘要：	随着我国建筑行业进入下行周期，市场竞争加剧、利润边际持续收窄，成本管控能力已成为建筑企业生存发展的核心竞争力。建筑行业具有项目跨区域分布、施工周期长、成本构成复杂、财务核算分散的特性，传统分散式财务管理模式难以适配企业精细化成本管控需求，亟需通过管理模式创新破解成本管控难题。财务共享中心凭借集中化、标准化、流程化的优势，能够实现成本数据实时归集与动态监控，推动业财融合，为建筑类企业成本管理优化提供有效支撑。 本文以A港航建筑公司为研究案例，采用文献研究法、案例分析法、实地调研法及定性与定量相结合的分析方法，深入剖析A公司的经营现状与成本管理全流程运行情况，识别出企业存在前期成本预算功能精度不足、中期成本动态监控功能缺失、后期成本结算环节管控薄弱三大核心问题，并深挖了问题背后的深层成因；在此基础上，通过上线财务共享中心，以全流程视角针对三大核心问题进行优化，从成本预算管理体系搭建、中期动态成本智能化监控、成本结算标准化管理规范、企业成本管控综合能力提升四个维度，设计了适配A公司业务特征的成本管理优化方案；同步设计分阶段实施路径与多维度落地保障措施，形成“现状—问题—成因—对策—保障”的完整闭环研究体系。 本文的研究成果不仅为A港航建筑公司成本管理优化提供了可落地的实操方案，也为同类型建筑企业通过财务数字化转型优化成本管理提供了参考，丰富了建筑行业下行周期背景下企业成本管理的研究成果。
英文摘要：	As China's construction industry enters a downward cycle, with intensifying market competition and continuously narrowing profit margins, cost control capability has become the core competitiveness for the survival and development of construction enterprises. The construction industry is characterized by cross-regional distribution of projects, long construction cycles, complex cost composition, and decentralized financial accounting. The traditional decentralized financial management model can hardly meet the needs of enterprises for refined cost control, and it is urgent to solve the cost control problems through management model innovation. Relying on the advantages of centralization, standardization and processization, the Financial Shared Service Center (FSSC) can realize real-time collection and dynamic monitoring of cost data, promote the integration of business and finance, and provide effective support for the optimization of cost management in construction enterprises. Taking A Port and Waterway Construction Company as the research case, this paper adopts the methods of literature research, case analysis, field investigation, and combined qualitative and quantitative analysis. It deeply analyzes the operation status and the whole process operation of cost management of Company A, identifies three core problems of the enterprise: insufficient precision of the pre-stage cost budget function, lack of mid-stage dynamic cost monitoring function, and weak control in the post-stage cost settlement link, and further explores the deep-seated causes behind the problems. On this basis, through the launch of the Financial Shared Service Center, this paper optimizes the three core problems from a full-process perspective, and designs a cost management optimization scheme adapted to the business characteristics of Company A from four dimensions: the construction of cost budget management system, mid-stage intelligent monitoring of dynamic costs, standardized management norms for cost settlement, and improvement of comprehensive cost control capability of the enterprise. Meanwhile, it designs a phased implementation path and multi-dimensional implementation safeguard measures, forming a complete closed-loop research system of "current situation-problem-cause-countermeasure -safeguard". The research results of this paper not only provide a feasible and practical scheme for the cost management optimization of A Port and Waterway Construction Company, but also provide a reference for similar construction enterprises to optimize cost management through financial digital transformation, and enrich the research results of enterprise cost management under the background of the downward cycle of the construction industry.
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