LJT公司广乐交通安全项目成本控制问题研究

发布时间：2018-01-03 12:44

本文关键词：LJT公司广乐交通安全项目成本控制问题研究　出处：《辽宁大学》2015年硕士论文　论文类型：学位论文

【摘要】：项目成本控制是指在项目的实施过程中将项目实际发生的成本控制在公司预算范围之内的一项项目管理工作。项目成本控制是公司面临重要问题,项目成本控制效果的优劣,直接影响到公司的经济获益与公司的发展空间。建筑企业想要在竞争中占据有利地位,就要积极创新尝试先进的成本管理方式。项目成本控制是成本管理的重要一部分,在施工企业的生产过程中占有重要地位。有效的项目成本控制不仅达到降低项目成本并提高企业获利的目的,还增强企业的综合竞争能力。本论文根据项目成本控制的相关概念界定与内容,从分析LJT公司广乐项目成本控制的现状入手,对其在成本控制时的组织结构情况、项目进行中的成本控制流程与项目发生费用的成本控制情况进行调研分析,针对存在的问题,从成本预测能力、成本控制组织结构、项目成本控制流程和绩效考核体系与奖罚机制方面提出了相应的改进措施,从而为LJT公司广乐项目实现全体人员、全部要素、全过程的成本控制提供建议。本论文一共分为五部分:第一部分,绪论。主要阐述了本论文的研究背景、研究目的、研究方法及研究框架。第二部分,项目成本控制相关理论。在此部分对项目成本与项目成本控制的概念进行界定,并介绍了项目成本控制的结构、项目成本控制的程序及项目成本控制的方法。第三部分,LJT公司广乐交通安全项目成本控制的状况。首先对项目的概况进行描述。随后介绍了广乐项目成本控制的组织结构情况、成本控制流程与广乐项目费用的成本控制情况。其中费用成本控制现状是从材料费成本控制,人工费成本控制,其他直接费成本控制、管理费等间接费成本控制这四个方面分别介绍的。第四部分,广乐交通安全项目成本控制现存的问题及其原因分析。先介绍了存在的问题,包括施工前成本预测不全、忽视工期成本的管理与控制、施工阶段费用成本控制存在漏洞。其次分析出导致问题的原因。原因主要包括施工项目成员成本预测经验不足、组织结构不健全、项目成本控制流程不完善以及缺乏相应的考核与奖罚机制。第五部分,对LJT公司以后项目成本控制提出改进建议。首先对如何提高人员成本预测能力提出相应对策。其次优化成本控制组织结构。之后为完善公司成本控制流程提出建议。此外对建立项目成本控制的绩效考核体系与奖罚机制提出对策。
[Abstract]:Project cost control is a project management work in which the actual cost of the project is controlled within the scope of the company's budget during the implementation of the project. Project cost control is an important problem facing the company. The effect of project cost control has a direct impact on the economic benefits of the company and the development space of the company. Construction enterprises want to occupy a favorable position in the competition. It is necessary to actively innovate and try advanced cost management methods. Project cost control is an important part of cost management. It plays an important role in the production process of construction enterprises. Effective project cost control can not only reduce the project cost and increase the profit of the enterprise. According to the definition and content of project cost control, this paper starts with the analysis of the current situation of Guanle project cost control in LJT Company. The organizational structure of the project in cost control, the process of cost control in the project and the cost control of the cost incurred in the project are investigated and analyzed. According to the existing problems, the ability of cost prediction is analyzed from the point of view of the existing problems. The cost control organization structure, project cost control process, performance appraisal system and reward and penalty mechanism are proposed to improve the corresponding measures, so as to achieve all the personnel for the LJT company Guanle project, all the elements. This paper is divided into five parts: the first part, the introduction. It mainly describes the research background, research purposes, research methods and research framework. The second part. This part defines the concept of project cost and project cost control, and introduces the structure of project cost control. The procedure of project cost control and the method of project cost control. Part 3. LJT company Guanle traffic safety project cost control status. First of all, the general situation of the project described. Then introduced the Guang Le project cost control organizational structure. Cost control process and Guang Le project cost control situation. Cost cost control status is from material cost control, labor cost control, other direct cost control. This paper introduces the four aspects of overhead cost control, such as management fee, and analyzes the existing problems and causes of the cost control of Guang Le traffic safety project. It includes incomplete cost prediction before construction and neglect of management and control of construction cost. There are loopholes in cost control in construction stage. Secondly, the causes of the problems are analyzed. The main reasons include the lack of experience in cost prediction of construction project members and the unsound organizational structure. Project cost control process is not perfect and lack of corresponding assessment and reward and punishment mechanism. 5th part. This paper puts forward some suggestions on how to improve the cost control of the project in the future of LJT Company. Firstly, it puts forward the corresponding countermeasures on how to improve the ability of predicting the personnel cost. Secondly, it optimizes the organization structure of cost control. Some suggestions are put forward. In addition, some countermeasures are put forward to establish the performance appraisal system and the reward and penalty mechanism of project cost control.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：U415.13

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