佛山LW大桥施工项目目标成本管理研究

发布时间：2018-01-04 11:40

本文关键词：佛山LW大桥施工项目目标成本管理研究　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：自上世纪80年代后期开始,国家为扩大内需,加快了基础设施的建设,中国公路建设行业进入了一个快速、持续发展的阶段,施工企业开始重视内部管理,加强项目成本管理工作,根据自身实际情况形成了一些项目成本管理经验和方法,提出了一些措施和手段,但在项目目标成本管理方面的研究和运用还不是很深入。施工项目采用目标成本管理的理论和方法来加强项目成本管理,提高施工项目盈利能力和管理水平,是行之有效的办法。目前国内施工项目目标成本管理的研究仍处于初级阶段,应该引起学者和行业的重视和探讨,所以有必要进一步深入研究。本文首先对国内外的目标成本管理现状进行了综述,接着以目标管理理论和成本管理理论为基础,对施工项目的目标成本管理理论进行了研究。在理论研究的基础上,本文着重以佛山LW大桥施工项目为研究对象,根据项目的管理模式、施工组织过程、成本核算内容、目标成本管理现状等方面,总结和分析了项目目标成本管理在制度建设、过程控制等方面存在的问题和原因,进而提出了相应的项目目标成本管理改进措施,通过项目具体实施,项目目标成本管理水平和盈利能力得到了加强。最后得出结论,并指出了不足之处和需要进一步研究的方向。本论文的研究为施工项目,特别是为公路施工项目进行目标成本管理提供了思路,项目管理人员正确把握目标成本管理思想,对提高施工项目成本管理水平具有十分重要的现实意义。
[Abstract]:Since the late -20s, in order to expand domestic demand and accelerate the construction of infrastructure, China's highway construction industry has entered a stage of rapid and sustainable development, construction enterprises began to attach importance to internal management. Strengthen the project cost management work, according to the actual situation of some project cost management experience and methods, put forward some measures and means. However, the research and application of project objective cost management is not very deep. The construction project adopts the theory and method of target cost management to strengthen project cost management, improve the profitability and management level of construction project. At present, the research on target cost management of domestic construction projects is still in the primary stage, which should be paid attention to and discussed by scholars and industries. Therefore, it is necessary to further study. Firstly, this paper summarizes the current situation of target cost management at home and abroad, and then based on the theory of objective management and cost management. On the basis of theoretical research, this paper focuses on the construction project of Foshan LW Bridge as the research object, according to the project management model, construction organization process. Cost accounting content, target cost management and other aspects, summed up and analyzed the project objective cost management in the system construction, process control and other aspects of the problems and reasons. Then put forward the corresponding project objective cost management improvement measures, through the project implementation, the project objective cost management level and profitability has been strengthened. Finally, the conclusion is drawn. It also points out the deficiency and the direction of further research. The research in this paper provides some ideas for the target cost management of the construction project, especially for the highway construction project. It is of great practical significance for project managers to grasp the idea of target cost management in order to improve the level of construction project cost management.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：U445.1

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