基于财务共享服务的中国铁建项目成本管理研究

发布时间：2018-05-09 01:43

本文选题：财务共享 + 项目成本管理　；参考：《华东交通大学》2017年硕士论文

【摘要】：项目成本管理在建筑施工类企业的财务管理中是十分重要的部分,随着建筑施工类企业快速发展的今天,企业组织不断扩大,业务覆盖国内外,过去的成本管理模式已渐渐无法满足当前的管理需求,需要找出新的管理方式,来适应企业目前面临的各种问题。在传统财务面临着转型的今天,财务的重心将从过去的重核算转变为强管理,财务共享服务就是随着这种转变而生的。财务共享理论的目标是降低企业成本,将财务共享理论结合到项目成本管理中去,必能碰撞出新的火花。中国铁建作为我国第一家实施财务共享服务的建筑施工类企业,在实现集中基础财务核算之外,整个建筑施工行业都很期待,它将如何把项目成本管理与财务共享服务相结合。论文采用了案例分析的方式,围绕项目成本管理的各项问题,经过分析发现中国铁建现有的项目成本管理在其材料管理、周转管理、设备管理、人力成本管理等多个方面都存在集团管控能力不足、资源利用率不高、管理不到位的情况。要解决这些问题,本文通过在财务共享服务中心中建立项目成本管理部门,将项目成本管理与财务共享服务直接结合。运用财务共享理论,试图将项目资金收付权限上移至集团总部,并对项目部材料进行集中采购,项目部周转材料进行科学化管理,工程设备进行追踪管理,薪酬激励挂钩项目部成本耗用情况等具体的措施,并通过定期数据对比分析,确认施工进度是否合理,质量是否合乎标准。并设计了整套的作业管理流程以及配套的系统板块,确保优化方案能落地实施。
[Abstract]:Project cost management is a very important part in the financial management of construction enterprises. With the rapid development of construction enterprises today, the enterprise organizations continue to expand, business coverage at home and abroad, The past cost management model has been unable to meet the current management needs, so it is necessary to find new management methods to adapt to the various problems that enterprises are currently facing. With the transformation of traditional finance, the focus of finance will be changed from reaccounting to strong management, and financial sharing service will come into being with this change. The goal of financial sharing theory is to reduce the cost of enterprises and combine financial sharing theory into project cost management. China Railway Construction is the first construction enterprise to implement financial sharing service in China. Apart from realizing centralized basic financial accounting, the whole construction industry is looking forward to how to combine project cost management with financial sharing service. The paper adopts the method of case analysis, focusing on the problems of project cost management, and finds out that the existing project cost management of China Railway Construction works in its material management, turnover management, equipment management, and so on. Human cost management and other aspects of the group management capacity is insufficient, resource utilization is not high, management is not in place. To solve these problems, this paper establishes the project cost management department in the financial sharing service center, and combines the project cost management with the financial sharing service directly. Based on the theory of financial sharing, this paper attempts to transfer the authority of receiving and payment of project funds to the headquarters of the group, and to purchase the materials of the project department in a centralized way. The project department carries out scientific management of the turnover materials, and the engineering equipment is followed up and managed. The specific measures such as the cost consumption of the project department of salary incentive linkage and the comparison and analysis of regular data are used to confirm whether the construction progress is reasonable and whether the quality is up to the standard. And designed a complete set of job management process and supporting system block to ensure that the optimization scheme can be implemented on the ground.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.72

【参考文献】