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论文编号：	6479
作者编号：	2220120327
上传时间：	2014/6/11 14:43:51
中文题目：	G公司XX河道疏浚工程项目目标成本控制的研究
英文题目：	Target Cost Control Analysis of Dredging Project of XX River in G Company
指导老师：	王志红
中文关键字：	目标成本;目标成本控制;疏浚工程项目
英文关键字：	target cost;target cost control;the dredging project
中文摘要：	我国疏浚行业有着悠久的历史，到了近现代更是有了快速的发展，随着沿海城市的港口开发、水上交通运输业的发展，到现在我们国家的疏浚行业已经形成了不小的规模。在国内疏浚行业飞速发展的同时，我国的疏浚企业也开始进军国外，进一步开拓国际市场，进入了蓬勃发展的新阶段。与此同时，随着我国市场的对外开放，外国大型疏浚企业的进入进一步加剧了我国疏浚市场的竞争。外国大型疏浚企业在近代发展的比较成熟，技术也比较先进，给我们的国内企业带来了很大的竞争压力，抢占了一定的市场份额。除了生产力相对较弱和技术水平相对落后，我国疏浚企业落后于国际水平的重要原因在于成本管理上存在的不足。我国疏浚企业需要根据市场行情和工程状况，通过不断尝试和研究，找出能有效降低企业成本的成本控制方法，这样才能在激烈的竞争中取得优势，缩短与国际先进企业的差距。 本文首先介绍了研究的行业背景和意义，从理论上介绍了项目成本控制的相关概念和内容，并对成本控制中的目标成本控制方法进行介绍，分析了目标成本控制的原则和实施程序。然后通过案例，研究了目标成本控制方法在疏浚工程项目的应用。案例分析方面，以G公司XX河道疏浚工程项目为例，介绍了该项目目标成本控制的基本框架和实施要点，通过分析发现目标成本控制在该项目实施的成功之处，表现在目标成本的定位较为准确、目标成本的预测和计划得到贯彻实施、目标成本的分解与控制得到落实等方面。论证了目标成本控制方法在疏浚工程项目实施的积极作用。通过对XX河道疏浚工程成本控制中的问题和成功经验进行系统分析，做到了理论与实践的结合。最后指出该项目成本控制过程中存在的不足和对今后类似项目的借鉴意义。
英文摘要：	Dredging industry in China has a long history, in modern times is a rapid development, as the coastal city of port development, the development of water transportation industry, to the dredging industry of our country has now formed a big scale. Dredging industry rapid development in China at the same time, China's dredging enterprises began to venture abroad, further expand the international market, entered a new stage of vigorous development. At the same time, along with our country market opening to the outside world, foreign large-scale dredging enterprises enter the market competition has also increased the dredging. Foreign enterprises in the development of the modern large dredging mature, technology is more advanced, our domestic enterprises to bring very great pressure of competition, grab a share of the market. Investigate its reason, in addition to the relatively weak productivity and technical level is relatively backward, Chinese dredging enterprises lag behind the international level on the cost management is the important cause of shortcomings. Dredging enterprises need according to the market situation and the engineering condition, through continuous trial and research, find out the cost control method can effectively reduce the enterprise cost, in order to get advantage in the fierce competition, shorten the gap with the international advanced enterprises. This article first introduces the research background and significance, introduced the project cost control in theory, related concepts and content of target cost control and cost control methods are introduced, and analyzed the target cost control principle and the implementation of the program. Then through case study, analyzed the target cost control method in the application of dredging project. Case analysis to G company XX river dredging engineering project as an example, introduces the project basic framework and implementation of the target cost control, through the analysis found that the target cost control in the place where the success of the project implementation, performance in the positioning of the target cost is relatively accurate, target cost forecast and plan implementation, target cost decomposition and control implemented, etc. Demonstrates the target cost control methods in the implementation of the positive role of dredging project. Through to the XX river dredging engineering cost control problems and successful experience in system analysis, achieve the combination of theory and practice. Finally, pointing out the shortcomings in the course of project cost control process and the reference of similar projects in the future.
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