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论文编号：	8229
作者编号：	2120132884
上传时间：	2016/6/3 21:52:22
中文题目：	标准成本法在Z建筑公司LJ项目的应用研究
英文题目：	The Research on Standard Costing Management applied on LJ Project of Z Construction Company
指导老师：	陆宇建
中文关键字：	建筑企业；工程项目；成本管理；标准成本
英文关键字：	Construction Company; Construction Project; Cost Management;
中文摘要：	在中国经济增速放缓、产业结构转型，世界经济一体化、跨国竞争加剧的大背景下，建筑企业的组织结构、生产方式、竞争环境发生着深刻变化。目前，我国建筑工程项目特别是老牌国有建筑企业工程项目的成本管理大多存在水平低下、经济资源浪费严重的问题，成本管理日益成为影响项目利润、企业生存与发展的首要因素。工程项目要想保证工程质量与安全、缩短工期、降低成本、提高项目经济收入,就必须引入先进的成本管理方法。标准成本管理法是在全面研究企业历史和同业数据、工程技术与运营分析的基础上，预先设定企业在当前技术水平和生产能力下生产某种产品所应产生成本数额的一种成本管理模式。它有利于充分调动全体员工积极性、形成成本节约习惯、保证一定时期内成本目标的实现，因而越来越成为企业管理成本的有利工具与重要方式之一。 本文选取老牌建筑国企Z建筑公司及其推行的LJ项目作为研究案例，对标准成本在建筑工程项目中的应用效果进行分析评价。首先，文章对国内外标准成本的相关理论进行了系统梳理，对标准成本的含义、分类、制定及差异分析进行了探讨。接着，文章有针对性地介绍了成本控制理论、工程项目与建筑企业的成本特点，指出Z建筑公司在传统成本管理模式下存在管理费用分配不合理、成本信息失真、预算编制不合理等问题，以此说明公司在LJ项目中进行标准成本法试点的必要性及原因。之后，本文介绍了Z建筑公司的组织架构和LJ项目的实施背景、成本构成及标准成本的制定、核算与实施效果，并从标准成本的制定和执行角度，着重分析了LJ项目在标准成本法试点过程中出现的问题。在制定标准成本时，Z建筑公司和LJ项目管理部未重视技术部门意见，使标准成本严重脱离项目实际；在执行标准成本时，项目管理部未做到标准成本的实时动态管理和例外管理，未能严控成本控制细节和管理费用，致使实际成本大幅超出标准成本。最后，针对以上问题，文章提出全员参与标准成本的制定、运用全面成本控制方法、加强例外事件与动态成本管理、强化工程项目直接材料控制和细化成本控制等改进意见。
英文摘要：	Nowadays, the organizational structure, mode of production, and competitive environment of building enterprise are undergoing profound changes as China's economic slowdown, international industrial restructuring, increasing cross-border competition and world’s economy integration. At present, the cost management of China's construction projects in particular the old state-owned construction enterprise mostly has problems such as low management level and serious resources waste. Cost management is increasingly becoming the primary factor in relation to the project profits, business survival and enterprise development. In order to ensure project quality and safety, shorten the construction period, reduce costs and increase project income, projects need to introduce advanced cost management methods. Based on the comprehensive analysis of corporate history, industry data, engineering technology and operations analysis, standard cost management preset the amount of the cost of products under the current technology level and production capacity. It is becoming one important way of business cost management as it is conducive to fully mobilize the enthusiasm of all staff, force employees to form cost savings habits, ensure the realization of cost targets. This thesis selects Z, an old state-owned construction company, and its project item, named LJ, as the study case to analyze the cost effectiveness of standard costing in construction projects. Firstly, this thesis analyses the theory of standard costing of China and other countries, and discusses on the meaning, classification, formulation and difference analysis of the standard costing. Next, this paper describes the related cost control theories and the characteristics of thesis cost and construction enterprises, notes that Z Construction Company has many problems such as unreasonable management fees distribution, cost information distortion and unreasonable budget under the traditional cost management model, which explains the necessity of standard costing in LJ and other construction projects. As the specific applications of standard costing of LJ project, this thesis introduces the organizational structure of Z Company and the implementation background, cost structure and implementation effect of LJ project. Thereafter, from the perspective of formulation and implementation of standard costing, this thesis analyzes the problems appears in the using process of standard costing. During the formulation process of standard costing, the management department of Z Construction Company and LJ project ignored the reference from technical department that there’s a expenses peak of site management at the beginning of the project, which made the standard cost seriously deviate the actual cost. During the implementation process, the management department ignored the real-time dynamic management and the exception management of the standard cost, which failed to control cost and fees strictly. Finally, to solve above problems, this thesis presents some recommendations including the full participation in standards development among all staff, the use of comprehensive cost control methods, the strengthening of exception management and dynamic cost management, and also, the refinement of cost control of direct material.
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