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论文编号：	6498
作者编号：	2220120324
上传时间：	2014/6/12 8:54:47
中文题目：	NT施工企业工程项目成本管理研究
英文题目：	Research on NT construction enterprise engineering project cost management
指导老师：	梅丹
中文关键字：	建筑施工企业;工程项目;目标成本管理
英文关键字：	Construction enterprise; Target cost management; Engineering projects
中文摘要：	随着我国不断深化改革和市场经济体制的更加完善，业主对工程投资效益也愈加重视.这使建筑行业价格透明程度越来越高，建筑施工企业的市场竞争日益激烈，效益低下的建筑施工企业面临可能被淘汰的命运。在外部压力相同的情况下，如何能提高企业自身实力则显得尤为重要，这就要求施工企业将管理的重心放在降低成本、优化资源配置上。工程项目的利润是施工企业营业利润的主要来源，对施工企业的生存与发展有重大影响，项目成本管理就成了施工企业管理的重中之重。如何采用科学、先进的成本管理理论和方法进行工程项目成本管理研究，进而在实际工作中实践工程项目成本管理，这是一个值得研究的重要课题。 NT公司为房屋建筑工程施工总承包特级资质企业。目前，NT公司对工程项目成本的管理没有明确的规章制度，实际操作时主要是凭老员工的个人经验，这种低层次、粗放式的成本管理方法存在诸多问题，如职责不明、定位不清、程序脱节等，所以NT公司的施工成本管理经常处于失控的状态。从我国目前建筑企业的实际状况出发，并结合运用多学科相关知识，本文分析构建了NT公司的目标成本管理体系，介绍了该目标成本管理体系的具体应用步骤，提出了一些新观点，形成了对建筑施工企业目标成本管理的新认识。本文的研究将服务于建筑施工企业进行工程项目成本管理，同时有益于推广和完善目标成本管理在建筑施工企业工程项目管理中的运用。论文第一章是导论，详细阐述课题研究背景、国内外研究状况以及本文研究方法和研究内容；第二章介绍了目标成本管理的理论基础及当前工程项目成本管理现状；第三、第四章是本文的重点，构建NT公司工程项目目标成本管理体系，结合实际数据进行案例分析，阐述目标成本管理方法在建筑施工企业工程项目成本管理中的应用。第五章是本文的结论。
英文摘要：	Along with the constant deepening of reform and market economic system to be more perfect, the owner of the project investment benefit is also more and more attention, which made the construction industry the degree of price transparency is higher and higher, the construction enterprise of the increasingly fierce market competition, effectiveness of the fate of the construction enterprises will face elimination. Under the same external pressure, how to improve their own strength is particularly important, the focus of the current construction enterprise management should be to reduce the cost, optimize the allocation of resources. And the profit of this project is the main source of construction enterprise operating profit, the construction enterprise's survival and development has a significant impact, engineering project cost management is the key of the construction enterprise. Adopts scientific and advanced cost management theory and methods of project cost management research, and how to practice in the practical work of the project cost management is a topic worth studying. NT company is a building engineering construction general contracting qualification enterprise. At present, the management of the engineering project cost NT company with no clear rules and regulations, the actual operation is mainly by old staff's personal experience, this kind of low level, extensive cost management method has many problems such as unclear responsibility, positioning is not clear, the program, so often the construction cost management is in a state of out of control. Combined with the actual condition of construction enterprises in our country at present, and the use of multidisciplinary knowledge; Analysis, this paper builds the NT of the company's target cost management system, and introduces the concrete application steps of the target cost management system, puts forward some new ideas and formed a new understanding of the construction enterprise target cost management. This paper studies the service engineering project cost management in construction enterprises, at the same time, a good promotion and improvement of target cost management in construction enterprise project management application. The first chapter is an introduction to the paper, detailed research background and research status at home and abroad and the research methods and research content; The second chapter presents the theoretical basis of target cost management and the current status of project cost management; The third and the fourth chapter is the focus of this article, build NT company project target cost management system, combining with the actual data of case analysis, target cost management method in the application of the construction enterprise project cost management. The fifth chapter is the conclusion of this paper.
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