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论文编号：	2411
作者编号：	2220090901
上传时间：	2010/6/10 11:10:51
中文题目：	南通三建集团
英文题目：	Nantong three construct group the construction project cost management research
指导老师：	李莉
中文关键字：	关键词：南通三建集团 项目成本管理 施工成本
英文关键字：	Key Words: Nantong No. 3 Construction Group , Project Cost Management, Construction Cost
中文摘要：	近年来，在我国经济持续高速发展的强大需求驱动下，作为国民经济的基础核心产业，建筑施工行业的企业的数量和增长速度惊人，行业的获利空间逐步萎缩。为了在日益白热化的行业竞争浪潮中占据一席之地，顺利实现企业增值的目标，建筑施工单位必须实质性地加强施工项目的成本管理，因此施工项目成本管理具有重要的研究意义。 施工项目成本管理是指项目施工单位在满足工程建设需要和保证建筑项目质量的前提下，对发生的各项直接成本和间接成本进行科学系统的管理，以尽量降低成本，提高企业的盈利水平，进而提高其在行业中的竞争能力。目前我国建筑施工单位对于项目成本管理理论和方法的研究都没有成熟，在实际成本管理中还存在一系列的不足之处，并未形成系统的项目成本管理体系，而这也正成为理论和实务界关注的重要课题。 本文涉及的江苏南通三建集团有限公司是一家主要从事房屋建筑施工项目总承包、建筑装饰装修工程以及机电设备安装工程专业承包的企业。近年来，为了在竞争激烈的建筑施工行业取得自己的市场地位，公司采取了一系列措施来加强施工项目的成本管理，以推动公司自身的发展壮大。但是，成本整体概念缺乏、全员管理意识薄弱、成本过程管理不完善等，严重制约了公司经济效益的提高。因此，针对南通三建集团有限公司成本管理的现状和问题，构建其施工项目成本管理方案具有重大的现实意义，不仅完善了其成本管理实践工作，也为行业其他企业项目成本管理体系的改进和实施提供借鉴意义。 文章首先梳理了当前的项目成本管理和施工项目成本管理理论，在此基础上对江苏南通三建公司的项目成本管理现况进行了分析，并且总结出其项目成本管理中存在的主要问题和产生原因。随后结合施工项目成本管理的目标与原则，从全过程成本管理体系、成本风险体系和成本管理制度体系三个方面对公司项目成本管理体系的构建提出了设想。最后，本文提出了成本管理方案的实施和完善建议。
英文摘要：	As a basic and core industry of the national economy, the number of enterprises in Construction Industry and its growth speed are unbelievable in recent years. As a result, price competition is extremely common in Construction industry and the industry profit margins shrink progressively. In order to survive in the competitive industry and achieve Enterprise value-added target, the construction unit must substantially strengthen the construction project cost management, therefore, the study of which is important. Cost management of construction project means, on conditions that project units fulfill the needs of construction and guarantee the quality of projects, scientific management on the direct and indirect cost of the project, in order to reduce cost and improve the overall level of profitability, in turn to improve its competitive ability in the industry. Now the construction units in our country are immature in project cost management theory and methods of the study, there are lots of problems in actual cost management and they have not formed systematic project cost management system. So these become an important topic in theory and practice. Jiangsu Nantong No. 3 Construction Group in this article is a joint-equity enterprise that is mainly engaged in construction of housing construction general contracting of construction projects, building renovation, and mechanical and electrical equipment installation engineering contractor. In recent years, the company has taken a series of measures in how to strengthen the item cost supervise in construction, to promote the company's own development and growth. Whereas, the lack of an overall concept of the cost, weak full management awareness and defective procedural administration of the project item cost seriously hampered the improvement of the company's economic effectiveness. Therefore, construction of its project cost management programs have great practical significance, not simply improved cost management of its practical work, but provide reference for the other business improvement project cost management system and implementation of significance. This article first elaborated the related project cost management and construction project cost management theory. Based on the analyzes of the current situation and problems of project cost management in Jiangsu Nantong third construction corporation, this article concluded main problems and their reasons in project cost management. Afterwards integrating goals and principles of construction project cost management, this article come up with some assumptions based on overall process cost management system, cost risk system and cost management system. At last, I give my personally suggestions on how to carry out and consummate cost management solutions.
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