ZJ公司施工项目成本预算管理问题的研究

发布时间：2018-04-01 22:05

本文选题：成本预算　切入点：项目　出处：《深圳大学》2017年硕士论文

【摘要】：成本预算管理作为一项重要的管理控制工具,对企业资源的规划与配置、运营管理的监控与优化、经营成果的考核与评价起着重要作用。成本预算管理的成功实施,可以帮助企业控制成本,往往成为企业整合资源、合理配置的有效途径。ZJ公司作为大型建筑施工中央企业下属分公司,已在其施工项目管理中引入了成本预算管理的方法,但在实际实施过程中存在缺陷。本文通过分析ZJ公司项目成本预算管理实施的实际情况,指出其在预算管理各环节中存在的问题和缺陷,基于施工项目成本预算管理理论,提出相应的优化对策。旨在通过完善ZJ公司项目成本预算管理,加强公司成本控制,帮助ZJ公司突破自身发展的瓶颈,提升公司的经营效益。鉴于ZJ公司作为建筑施工企业具有矩阵式的组织结构、项目施工经营方式的特殊性,本文结合施工项目成本特点来对其项目成本预算管理作针对性分析,从项目成本预算管理目标制定、预算编制、预算控制、预算考核四个环节分别展开讨论。本文认为,预算控制是ZJ公司项目成本预算管理的重点。基于施工项目成本特点,本文引入挣值法对ZJ公司项目进行全过程、动态的控制,实现项目进度与成本控制的有效结合,解决了该公司项目成本控制不力、控制迟滞的问题。实施预算预警机制同样也是适宜ZJ公司项目成本预算控制的方法,预算目标分解与预警机制相结合可对项目管理费用进行有效控制。ZJ公司施工项目预算目标制定较为“笼统”,预算编制数据“僵化”,预算考核对象不明确及考核指标缺失是ZJ公司项目预算目标制定环节、预算编制环节、预算考核环节中存在的主要问题。通过引入“标杆值法”与“多方联合确定基数法”相结合的方法、预算目标分解方法、“参与性”预算方法、滚动预算编制方法、目标责任制、风险抵押金制可有效解决上述问题。本文基于施工项目成本预算管理理论,对ZJ公司项目成本预算管理中存在的问题提出相应的优化对策。希望通过本文的研究能够改善ZJ公司项目成本预算管理现状,提升公司的经营效益,增强公司竞争力。
[Abstract]:As an important tool of management and control, cost budget management plays an important role in the planning and allocation of enterprise resources, the monitoring and optimization of operation management, and the assessment and evaluation of business results. It can help enterprises to control cost, and it is often an effective way for enterprises to integrate resources. ZJ Company, as a subsidiary branch of large construction central enterprises, has introduced the method of cost budget management in its construction project management. However, there are some defects in the actual implementation process. This paper analyzes the actual situation of the implementation of project cost budget management in ZJ Company, points out the problems and defects in each link of budget management, and based on the theory of construction project cost budget management, points out the problems and defects in the implementation of the project cost budget management in ZJ Company. The purpose of this paper is to improve the project cost budget management of ZJ Company, strengthen the cost control of the company, and help ZJ Company to break through the bottleneck of its own development. In view of the matrix organization structure of ZJ company as a construction enterprise and the particularity of project construction management mode, this paper analyzes the budget management of project cost according to the characteristics of construction project cost. From four aspects of project cost budget management target formulation, budget preparation, budget control and budget assessment, this paper discusses that budget control is the key point of project cost budget management in ZJ Company, based on the characteristics of construction project cost. This paper introduces earned value method to carry on the whole process and dynamic control to the project of ZJ Company, realizes the effective combination of the project schedule and the cost control, and resolves the lack of the project cost control of the company. The implementation of budget warning mechanism is also a suitable method for ZJ company to control project cost budget. The combination of budget target decomposition and early warning mechanism can effectively control the project management cost. ZJ Company can make the budget target of construction project more general, budget preparation data is "rigid", the budget assessment object is unclear and the evaluation index is not clear. The missing of the standard is the link of making the project budget target of ZJ Company. The main problems existing in budget preparation and budget assessment. By introducing the method of "benchmarking value" and "multi-party joint determination of cardinality method", the method of budget objective decomposition, the method of "participatory" budget, the method of "participatory" budget, The rolling budgeting method, the target responsibility system and the risk mortgage system can effectively solve the above problems. This paper is based on the construction project cost budget management theory, This paper puts forward the corresponding optimization countermeasures to the problems existing in the project cost budget management of ZJ Company. It is hoped that the present situation of the project cost budget management in ZJ Company can be improved through the research in this paper, and the operating efficiency and competitiveness of the company can be enhanced.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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