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论文编号：	8797
作者编号：	2120142927
上传时间：	2016/12/8 16:58:30
中文题目：	Y公司项目成本管理研究
英文题目：	Cost Management of Y Company
指导老师：	郝臣
中文关键字：	成本管理;小微企业;过程控制
英文关键字：	cost management; small and micro-sized businesses; process control
中文摘要：	根据工商总局于2014年发布的《全国小微企业发展报告》指出，小微企业的数量（含个体工商户）已占到我国企业总数的94%，同时，从纳税总额，创造的价值都在我国经济发展中占据了一个十分重要的比例。而且小微企业已经成为社会就业的主要承担者，新增就业和再就业人口的70%以上都集中在小微企业，小微企业在我国经济发展中有着举足轻重的作用。然而，小微企业的发展并不是一帆风顺的，抛开社会环境的因素，其自身也存在很多问题。笔者在研究Y公司时，发现Y公司在其主营业务项目施工过程中缺乏成本管理，造成Y公司的项目成本居高不下，浪费严重，极其不利于Y公司的成长壮大。针对Y公司项目施工过程中存在的问题，本文希望通过研究，提出有效的解决方案，能够帮助Y公司降低成本，提高利润，为其发展奠定有利的基础。本文采用的方法有图表数据分析法、案例法和统计描述法，并按照Y公司项目的过程控制将成本管理分成事前控制、事中控制和事后控制，将Y公司存在的问题进行归类，然后根据问题，结合Y公司的实际情况，提出有针对性的解决方案，从Y公司的成本制度、组织执行，到Y公司的采购成本控制、施工过程成本监控、成本监督，再到项目收款流程管理和辅料管理等，都给出了详细的应对策略，以帮助Y公司有效的降低成本，提高利润。通过对Y公司的项目成本管理研究，笔者意识到，小微企业在成本管理方面也是大有可为的，尽管小微企业有规模、制度、管理等方面的缺陷，但是一些科学的成本管理方法也可以应用到小微企业身上，帮助小微企业降低成本。通过研究，笔者还得出以下结论，项目成本管理工作的开展，首先要从战略、制度等层面进行制定和规划，为成本管理工作创造一个良好的开端，同时，在执行过程中要对影响成本的关键因素进行严格控制，只有降低了这些关键因素的成本，整个成本管理工作才有实际的意义。最后，成本管理工作也不能忽视后期的管理，要使成本管理工作完整。
英文摘要：	According to the report of Chinese small and micro-sized businesses development made by the State Administration of Industry and Commerce, the number of the these businesses has been 94% of all the companies. At the meantime, the tax they pay, the value they create has reached a very high ratio in our economic development. And the small and micro-sized businesses become the main companies where the job seekers go. 70% of the new employee and the re-employee work in this kind of companies. The small and micro-sized businesses are very important to our economy. But the development of them is not good. Without the reason of social environment, the small and micro-sized businesses have a lot of problems. Through the research, the author finds Y company lacks cost management which cost the high cost and high waste during the construction period. And this is not good to the development of Y company. Based on these problems, this article wants to propose some useful methods to low down the cost and prove the profit after the research. This article studies according to chart, data, case, and statistics and divides the cost management into three parts which are before, during, and after the programs. Through these methods, the article classifies the problems of Y company. Then based on these problems and the real situations of Y company, the article comes up with some useful countermeasures about the system, execution, procurement, monitoring, account receivable, accessory to help Y company to low down the cost. After the research of the cost management of Y company, the author realize that the cost management can be made and some scientific methods can be used in the small and micro-sized businesses which are not good in scale, system and management to low down the cost. Also, the author knows that if we want to management the cost, we should start with the strategy, system. And then we need focus on the main factors which affect the cost. Because if we control them, we can control the cost effective. At the last, we should pay our attention to the final-period management to complete the whole cost management.
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