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论文编号：	8219
作者编号：	2220140304
上传时间：	2016/6/3 13:05:37
中文题目：	S公司Delphi工程项目成本控制研究
英文题目：	Cost control research for Delphi project of company S
指导老师：	杨坤
中文关键字：	成本控制;工程项目;成本管理;绩效评价
英文关键字：	Cost control;Project;Cost management;Performance evaluation
中文摘要：	21世纪以来，面对复杂多变的市场环境，同行业之间的相互竞争将愈演愈烈。企业节省资源越多，那它就能为自己获得更大的效益，资源的有限性和项目的营利性决定了项目成本管理的重要地位。运用有效的体系化对工程项目进行成本控制，不仅能够提升企业利润，降低风险，而且能够使业主和承包方达到win-win的效果。工程项目的成本控制水平直接代表着企业管理的综合素质，如果想提高企业在同行业中的竞争力，做好项目成本控制是一个关键前提。在日常的企业管理和经营中，为了实现企业长远规划目标和在日益激烈的竞争中屹立不倒，必须加强成本控制管理，这样才能满足市场的要求。但是，在工程项目成本控制的实际操作和运作中却还有很多不足之处，比如项目组织结构缺失、在现场组装的过程中工艺变更过多等等。因此我们不仅要专注于项目本身的成本控制，还要注重成本管理各要素相结合的计划与安排。作为典型的工程项目，本文针对Delphi钎焊线工程项目的成本控制进行分析，通过分析和研究该项目的销售、预算、采购、外协、工艺制造以及日常管理等方面的成本控制现状，从而分析工程项目成本控制中存在的问题，评价该项目的成本管理状况，并针对工程项目的具体情况，就存在的问题提出解决问题的可行性建议。本文针对Delphi工程项目成本控制深入研究，可以横向展开至同行业工程项目的成本管理中，寻找出项目价值有待进一步提高的可能性，从而采取措施，实现项目价值的最大化。在本文最后，总结了本文的研究和理论贡献、对项目成本控制的启示、研究工作存在的不足及今后的研究方向。
英文摘要：	Market competition become much more furious after the 21st Century, so as the main participants of market, each enterprise will be confronted with a great challenge. The more resources an enterprise saved, the more benefits it can get. Therefore, in order to get more benefits, it is very necessary to do a god job on cost control. As to engineering project, the effective cost control and management can increase benefits of contractor and reduce the cost of project owner. The cost control of project is a systematic job, which plays a very important role through the whole project. Moreover, cost management also reflects general abilities of an enterprise management, and it helps to increase competitiveness of company. Enhancing cost management is a basic approach to reduce cost and increase economic benefits and also an important methods to management an enterprise. However, there are still a lot of problems existed in the project cost management process, such as organizational structure is not that optimized, procedure control is not enough, project budget is not accurate, short of technical analysis of process design, too much change orders, not advanced management skill and low cost-saving awareness. So not only should we focus on the cost control itself, but also pay more attention to the plan and arrangement of the combination of all kinds of cost-saving factors. As a typical engineering project, this article takes the example of Delphi project to make analysis of cost control. Through studying and analyzing cost control status of budget, purchase, manufacturing procedure and daily management methods to figure out the weakness of the certain project, give a reasonable assessment and provide practical countermeasures and suggestions in terms of problems. Through the cost control analysis in this article, it can be rolled out to other similar engineering project to find out the possibility of increasing project value, and take countermeasures accordingly to maximize the profitability of the target project. At the end of this article summarized the contribution of study and methodology, reflections of cost saving, weak points of study and following study directions.
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