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论文编号：	9667
作者编号：	2120152909
上传时间：	2017/12/8 14:25:26
中文题目：	F钢结构公司S项目目标成本控制的研究
英文题目：	Research on Target Cost Control of F Steel Structure Company S Project
指导老师：	周宝源
中文关键字：	项目成本控制；目标成本控制；钢结构项目
英文关键字：	Project cost control; Target cost control; Steel structure project
中文摘要：	钢结构行业在国内有二十几多年的发展历史，在高层建筑、展览场馆、桥 梁道路等工程项目中钢结构这种新兴建筑方式得到了广泛应用。钢结构行业是 劳动密集型产业，相较于高科技行业对技术的要求较低，导致大量民营中小企 业涌入钢结构市场。加之钢结构项目主材和辅料的价格在近些年来不断上涨， 吞噬了钢结构行业大量的利润，严重影响了企业的经济效益，制约了行业的进 一步发展。如何建立一套合理高效的成本控制机制成为每个钢结构企业不得不 面对的共同课题， 解决好这个问题对钢结构公司的生存和发展具有重要的现实 意义。如何应对这个课题决定了行业中的钢结构企业能否在优胜劣汰的市场中 生存下去，同时也决定了钢结构公司未来的发展前景。 本文的理论基础是目标成本控制，根据目标成本控制的理论，重新组建跨 部门的目标成本控制团队，整合公司人力和物力资源。建立一整套成本预测和 成本审批的公司规章制度，充分发挥目标成本控制的强大功效，严格按照预先 设定的目标成本组织生产经营活动。分阶段分类型把控项目成本，重点关注设 计阶段的事前成本控制，强化成本产生过程中的监控，及时发现实际与目标的 差异，分析产生原因并寻求解决对策，保障项目目标成本的实现。 结合钢结构行业的特点以 F 公司 S 钢结构项目为例，以目标成本为基础， 通过建立项目成本控制制度来使企业的利润最大化。选取一个具有代表性的钢 结构 S 项目为案例，发现其在目标成本控制方面存在的问题，介绍了钢结构 S 项目完整的成本发生时点和运作流程，分析材料成本、人工成本、机械成本等 项目成本的构成，完善钢结构项目的目标成本控制机制。钢结构项目的目标成 本控制还有许多亟需解决的问题，本文在分析 S 钢结构项目目标成本控制现状 的同时也提出了案例项目当前目标成本控制中发现的问题并且设计了改进方案， 为其他进行目标成本控制的钢结构项目提供了参考。
英文摘要：	The steel structure industry has a history of more than two decades in China, and the new type of steel structure has been widely used in high-rise buildings, exhibition venues, bridges and roads. The steel structure industry is a labor-intensive industry, which is lower than the demand for technology in the high-tech industry, leading to a large number of private and small enterprises flooding into the steel structure market. In addition, the price of steel structure project main materials and auxiliary materials has been rising in recent years, which has consumed a large amount of profit in the steel structure industry, which has seriously affected the economic benefit of enterprises and restricted the further development of the industry. How to set up a reasonable and efficient cost control mechanism is a common problem that every steel structure enterprise has to face. Solving this problem is of great practical significance to the survival and development of steel structure company. How to deal with the subject determines the industry of steel structure enterprise could survive in the evolution of the market, but also determines the steel structure company's future development prospect. The theoretical basis of this paper is the target cost control. According to the theory of target cost control, the target cost control team of cross-department is re-established to integrate the company's manpower and material resources. Set up a set of company rules and regulations for cost forecasting and cost approval, and make full use of the powerful effect of target cost control, and organize production and business activities strictly according to the pre-set cost target. The cost of the control project is divided into different types, focusing on the pre-cost control of the design stage, strengthening the monitoring of the cost generation process, and finding the difference between the actual and the target in time, and analyzing the causes to find the solution, and ensure the project's target cost is realized. Based on the characteristics of the steel structure industry, the company's steel structure project is based on the target cost and the project cost control system is established to maximize the profit of the enterprise. Select a representative of the steel structure S project as a case and find the problems of target cost control. This paper introduces the cost and operation process of steel structure S project, and analyzes the cost of material, labor cost and mechanical cost. Improve the target cost control mechanism of steel structure project. At present, there are many problems that need to be solved in the project cost control. In this paper, the cost control of the steel structure project is also presented, and the problems found in the cost control of the case project are also presented, and the improvement plan is also designed, which can provide references for other steel structure projects with target cost control.
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