SJR公司工程项目成本管理研究

发布时间：2018-06-20 23:37

本文选题：施工企业 + 工程项目　；参考：《兰州交通大学》2017年硕士论文

【摘要】：降低成本是企业创新与管理的永恒主题,随着社会经济环境的巨变,企业降低成本的理念亦应与时俱进,在信息技术不断发展的今天更应如此。对于一个企业来说,成本在整个经济活动中发挥着重要的作用,成本水平的高低,决定企业能否健康生存和发展。因此,提高成本意识,加强成本管理,是企业生存和发展的基础。建筑业作为我国重要支柱产业之一,对我国国民经济影响深远,随着我国税制改革的不断深化,市场竞争越来越激烈,建筑业的发展与其有效的成本管理密不可分,特别是“营改增”以后必须要求“四流合一”,对项目成本管理提出了更高的要求,成本管理显得尤为重要。论文主要以SJR公司为例,运用所学理论并结合案例,分析项目成本管理的影响因素、以及现有的项目成本管理办法、结合实际管控过程(从招投标管理、施工管理和监督与考评机制等方面),然后通过具体案例分析进而引生出SJR公司成本管理中存在思想观念和管理手段落后、管理制度不完善、管理人员职责不明确、专业人员缺乏、成本核算失真、成本管理意识不强、缺乏核心人员管理理念等问题,同时,结合建筑行业面临的新问题“营改增”,并结合SJR公司面临的这些困境,找出问题存在的根本原因,从组织机构、目标成本思想的角度出发提出应对措施与改进措施。随着信息时代的高速发展、电子化信息的普及,论文提出以项目为单位建立管理人员的信息化交流平台,及时总结各项目成本管理中的优势与不足,加强成本的过程控制,建立新时代下的项目成本管理体系,构建适合SJR公司的成本管理制度和方法,并将其贯穿到工程项目成本管理的整个过程中,提出“转型升级调结构,精细管理增效益”的管理理念。本文总共分为五部分,第一部分介绍论文研究背景及目的、意义。第二部分阐述项目成本管理的相关理论与成本管理影响因素。第三部分结合案例提出SJR公司目前成本管理存在的问题,并对其成因作以分析。在撰写论文的过程中,我国税制体制产生了新的改革,特别提出对建筑业由营业税改征增值税,这对于SJR公司所属的建筑业规定了新的纳税要求,对SJR公司的成本管理影响非常大。因此,文章专门对SJR公司在新税收体制下,遇到的“营改增”这一新问题做以分析。第四部分针对以上对SJR公司成本管理问题的分析,从制度上提出改进措施,从过程控制上提出具体的解决方案。第五部分为结论以及对所提优化措施提出展望。
[Abstract]:Reducing cost is the eternal theme of enterprise innovation and management. With the huge changes in the social and economic environment, the idea of reducing the cost of enterprises should also keep pace with the times. For an enterprise, the cost plays an important role in the whole economic activity, and the level of cost is determined to determine the ability of the enterprise. Therefore, improving the cost awareness and strengthening cost management is the basis for the survival and development of the enterprise. As one of the important pillar industries of our country, the construction industry has a far-reaching impact on our national economy. With the deepening of the reform of our tax system, the market competition is becoming more and more fierce, the development of the construction industry and its effective cost management. It is inseparable, especially after the "camp to increase", must require "four flow one", put forward higher requirements for project cost management, and cost management is particularly important. This paper mainly takes SJR company as an example, uses the theory and combines cases, analyzes the influence factors of project cost management, and the existing project cost management methods. The actual management and control process (from the bidding management, construction management and supervision and evaluation mechanism), and then through specific case analysis to lead to the existence of SJR company cost management of the concept and management methods are backward, the management system is not perfect, the management personnel are unclear, the lack of professional personnel, cost accounting distortion, cost management Not strong awareness, lack of core personnel management concept and other problems, at the same time, combined with the new problems faced by the construction industry, "camp to increase", combined with these difficulties faced by the SJR company, to find out the fundamental causes of the problem, from the perspective of organization and target cost thought, put forward countermeasures and improvement measures. With the rapid development of the information age. With the popularization of the electronic information, the paper puts forward the information exchange platform for the management personnel, summarizes the advantages and disadvantages of the cost management of each project in time, strengthens the process control of the cost, establishes the project cost management system under the new era, constructs the cost management system and method suitable for the SJR company, and runs through it. In the whole process of project cost management, the management concept of "transformation and upgrading structure, fine management and increasing efficiency" is put forward. This article is divided into five parts. The first part introduces the background, purpose and significance of the research. The second part expounds the related theory of project cost management and the factors affecting cost management. The third part is combined with the case. In the process of writing the paper, a new reform is produced in the process of writing the paper. In particular, the value added tax on the business tax of the construction industry is put forward, which stipulates the new tax requirement for the construction industry of SJR company and the impact on the cost management of SJR company. It is very big. Therefore, the article specializes in the analysis of the new problem of "camp to increase" in the new tax system of SJR company. The fourth part, in view of the above analysis of the cost management of SJR company, puts forward the improvement measures from the system, and puts forward the concrete solutions from the process control. The fifth part is the conclusion and the optimization. Measures are put forward.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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