联系我们

论文查询结果	返回搜索

论文编号：	8221
作者编号：	2120132883
上传时间：	2016/6/3 15:23:54
中文题目：	建筑施工企业项目成本管理研究 ——以Z公司A项目为例
英文题目：	Research on Project Cost Management of Construction Enterprises ——Taking the A Project of Z Company as an Example
指导老师：	梅丹
中文关键字：	建筑企业；项目成本管理；挣值法；作业成本法
英文关键字：	Construction Enterprise；Project Cost Management；Earned Value；Activity-Based Costing
中文摘要：	建筑业是我国国民经济的三大支柱产业之一，与国家经济发展和居民生活水平的提高有着千丝万缕的联系。随着我国具有中国特色的社会主义市场经济不断的进行深化改革，以及加入WTO,都对建筑企业产生了巨大影响。行业的市场竞争日益激烈，国内的建筑施工企业要在日益激烈的行业竞争中得以生存并且发展壮大，就需要科学的项目成本管理体系。 Z建筑施工企业是天津市建筑施工行业中成本管理较规范的企业，在过去运用传统的成本管理方法进行项目成本管理取得了不错业绩。但是随着市场经济的发展，项目成本管理方法不利于提高成本管理的绩效，工程项目成本责任落实不到位，人员成本管理意识淡薄，都导致了成本管理结果较差。本文以Z公司A项目的成本管理为研究对象，深入发掘项目成本管理中存在的，如成本计划不及时调整，成本核算受主观影响较大，成本分析仅进行事后分析等相关问题。针对上述问题提出运用工作分解结构方法将项目进行分解为不同分部分项工程，再运用挣值法加强对项目成本费用与进度控制的管理，对成本核算方式采用作业成本法，找出成本动因，剔除非增值作业，最后通过运用比较法对项目成本进行分析的优化建议。 本文首先分析国内外研究现状，简述现代成本管理理念以及项目成本管理方法，进而对Z公司A项目的项目成本管理现况进行分析，找出问题点，而后对公司项目成本管理中存在的上述问题进行改善。本文旨在提高Z建筑企业项目成本管理的能力，改变其盈利水平日益降低的现状，提高其市场竞争力，同时对其他建筑施工企业的项目成本管理的改善也具有借鉴意义。
英文摘要：	Construction industry is one of the three pillar industries of our country's national economy. It has a very close relationship with the economic development of the country and the improvement of the living standard of the people. Along with the development of our country socialist market economy reform, joins WTO, all has the huge influence to the construction enterprise. In the construction industry, the competition is becoming increasingly fierce, therefore, building scientific project cost management system is needed to survive and develop in the fierce competition. Z construction enterprise is more standardized enterprise in the cost management of the Tianjin construction industry. In the past it has achieved good results in the use of traditional cost management methods. But with the development of market economy, the traditional cost management method is not conducive to improve the performance of cost management. Cost responsibility implementation does not reach the designated position and personnel cost management consciousness is weak. Both of them have led to the poor result of cost management. This paper takes the project cost management of A company Z project as a research object and picks up the problems in the project cost management, such as cost plan lacks flexibility, cost accounting are greatly influenced by subjective, cost analysis is doing only after the event. In order to resolve these problems, there are some methods to be used. The project is divided into different parts to convenient for the project forecast by using the WBS analysis method. It can be strengthen the management of project cost and schedule control by using the earned value method. Activity based costing method can improve the cost of the project, and ensure the accuracy of the project cost accounting. And then，by using the comparison method to analyze the cost of the project, it can find out the reasons of the overspend of the project, so as to accumulate the project cost management experience. This paper analyzes the present situation of domestic and foreign research, introduces the concept of modern cost management and project cost management methods. The A company Z project cost management status can be found the problems, and then to search the way to improve them. The purpose of this paper is to improve the ability of the cost management of Z construction enterprises, enhance its profitability, increase its market competitiveness. At the same time, it also makes the reference significance to the other construction enterprises.
查看全文：	预览  下载(下载需要进行登录)