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论文编号：	204
作者编号：	2120062137
上传时间：	2008/6/14 20:10:45
中文题目：	公路工程项目目标成本管理研究—
英文题目：	Target Cost Management Study
指导老师：	焦媛媛
中文关键字：	目标成本管理;公路工程项目;公路
英文关键字：	Target Cost Management ; Highw
中文摘要：	随着世界经济的一体化，市场环境瞬息万变，经营条件日益复杂，公路工程承包企业面临着越来越大的竞争压力。优胜劣汰是市场竞争的基本法则，公路工程承包企业要求生存、谋发展，就必须强化成本管理，采取各种措施降低成本，以其成本优势参与市场竞争。只有在成本降低基础上的降价才是一种合理的降价，否则企业将面临被淘汰的危险。公路工程承包企业为了打造价格优势的基本平台，实施目标成本管理是其必然选择。许多公路工程承包企业已经认识到成本管理的重要性，纷纷根据自己的管理实际，制定了目标成本管理办法、规章制度、承发包办法及操作细则，并取得了一定的成绩。但从实行目标成本管理的效果来看，仍然存在着许多疏漏和弊端，因此有必要对公路工程项目目标成本管理模式、步骤、环节及方法做进一步探讨。 本论文的研究旨在采用定性分析与定量分析相结合、规范研究与案例研究相结合的方法，对在公路工程项目中完善和深化目标成本管理提出一些探索和建议。首先，论文从我国公路工程建设的现状及未来规划、我国公路承包企业面临的机遇和挑战及我国公路工程项目成本管理现状等方面来说明我国公路工程项目采取目标成本管理的必要性。然后，论文介绍了公路工程项目的独特性和公路工程项目成本构成，并论述了公路工程项目目标成本计划、控制、核算、分析和考核的管理办法和操作细则，同时，本部分还综述了目标成本管理的相关内容、工程项目成本的分类和工程项目成本管理的相关内容。接着，以XB项目为例对公路工程项目目标成本管理进行了实证研究，从XB项目进行目标成本计划制定和调整、进行目标成本控制和核算，直至目标成本分析和考核的具体解决办法来说明目标成本管理在公路工程项目中的实践，本部分是论文的重点。最后，得出论文结论，并指出了论文的不足之处和需要进一步研究的方向。 本论文的研究为我国公路工程承包企业进行公路工程项目目标成本管理提供了思路，把握公路工程项目目标成本管理思想对于提高我国公路工程项目成本管理水平具有重要的意义。
英文摘要：	With the integration of world economy, the market is changing quite quickly and the business situation is becoming more complicated. Highway engineering contractors face more and more severe competition. Survival of the fittest is the basic principle for market competition. Highway engineering contractors should enhance the management of cost and take all kinds of measurement to cut the cost if they want to survive, develop and take part in the market competition with their cost advantages. Lowering price is a real reasonable one only on the basis of cutting down the cost, otherwise the contractors will face the danger of being eliminated. It is necessary for highway engineering contractors to implement the management of target cost in order to set up a basic platform for price advantage. Many highway engineering contractors have realized the importance of cost management and have established methods of cost management, rules, systems, contract methods and specific operation rules according to their own situations. They have gotten certain achievement. But there are many disadvantages from the results of cost management. Therefore, it is necessary to further discuss the model for cost management, the procedure, links and methods. This thesis focuses on coming up with some advice on perfecting and furthering cost management by combining qualitative analysis and quantitative analysis, standard research and case study. First of all, it talks about the necessity to take the method of cost management for highway engineering projects according to the present situation, future plan, and the challenge and chances for highway engineering projects. Secondly, it introduces the uniqueness and the structure of highway engineering projects, and talks about the plan, control, calculation, analysis, management method for examination and specific rules of operation. At the same time, this thesis also concludes corresponding content of cost management, cost classification of projects and related content of cost management. Then it gives a empirical study by using project XB and make plans and adjust them, control the cost and calculate. This section is the key to this thesis. Finally, make a conclusion and point out the flows and directions for further research. The research of this thesis offers a cue for the cost management of highway engineering project for contracting enterprises. Mastering the ideas of cost management is significant to improve the management.
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