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论文编号：	5710
作者编号：	2220110354
上传时间：	2013/12/3 11:34:38
中文题目：	GX烟草工业企业投资项目成本管理研究—以干冰膨胀烟丝生产线项目为例
英文题目：	Research on costs of investment project management in GX tobacco industry enterprise- Take Drikold Expanded Cut Rolled Stem Production Line as an example
指导老师：	王志红
中文关键字：	干冰膨胀烟丝生产线项目，投资项目，成本管理
英文关键字：	Drikold Expanded Cut Rolled Stem Production Line, investment projects, cost managemen
中文摘要：	烟草垄断行业以市场化为导向，进入到更大范围、更高层次的市场竞争新阶段，行业逐步从行政垄断转向经济垄断。目前GX烟草工业企业产销、税利等各项经济指标在烟草工业企业排名较为靠后。近年来，GX烟草工业企业为提高市场竞争能力、技术创新能力，不断进行工程项目投资，投资项目建设规模大、项目多、投资额大、技术难度高、社会影响大，在项目投资管理过程中遇到了众多问题，特别是投资项目成本管理方面存在成本预测偏差、成本核算体系模糊、责权利不统一、成本管理信息化程度低、项目分析后评价不足等问题，加强成本管理，提升企业竞争能力，成为企业急需探讨和解决的重要课题。 本文采取在理论研究总结的基础上，以GX烟草工业企业干冰膨胀烟丝生产线项目进行实例研究。本文首先介绍工程项目可行性、建设意义等基本情况，然后对投资项目成本管理现状进行全过程分析评价，总结项目投资成本管理的成功之处，查找存在的问题并进行分析，随后提出成本管理的切实可行的解决方案，以达到减少企业投资项目成本管理中成本较高或不必要的支出，从而实现交叉式成本资源利用，最终为企业实现成本节约和资源合理利用，构建一个完善投资项目成本管理体系，同时为其他烟草工业企业的工程项目管理中在投资成本管理提供一定的改革和创新的借鉴意义。
英文摘要：	Monopoly of tobacco industry develops with a market-oriented in recently, the competition in the new market stage is fiercer, and the industry gradually shifted from administrative monopoly to economic monopoly. Currently, the sales, profits and taxes and other economic indicators of Guangxi tobacco industrial company are way down the list compare with other tobacco industrial company in China. In recent years, Guangxi tobacco industrial company continuously invested in project for the purpose of advancing market competition capability and technological innovation capability. Those projects are expensive, difficult and very complicated with high technical and social impact. In the process, there are a lot of problem arise, particular in the area of investment cost forecast error; fuzzy cost accounting system; disunity in the benefit, liability and authority issues; the low level of cost management information and lack in analysis and evaluation when project finished. Strengthening cost management and advance competition capability has become an important subject in enterprises that urgently need to discuss and solve. The paper summarizes the theoretical study, take the Guangxi tobacco industrial company as example and focus on the project of Drikold Expanded Cut Rolled Stem Production Line to discuss. This paper describes the background, feasibility and purpose of project. Then evaluate and analyze the present situation of the engineering investment cost management, conclude the reason of successful project investment management, summarize the existing problem. Finally, the paper gives some suggestion that writer believes such a cost management system can effectively control and reduce cost of project investment, achieve cost saving, realize the resource utilization with cross sharing. The value of paper, therefore, is to give an advisable strategy reference to tobacco industrial company in the area of cost of investment management.
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