建筑施工企业战略成本管理研究

发布时间：2018-01-05 07:03

本文关键词：建筑施工企业战略成本管理研究　出处：《河南大学》2009年硕士论文　论文类型：学位论文

【摘要】： 随着市场经济的不断发展和我国基建管理体制改革的不断深化,我国建筑施工企业面临的社会环境发生了巨大的变化,竞争愈加激烈。面对急剧变化的生存环境,企业如何在激烈的竞争中寻求成本优势,谋求发展,成为摆在建筑施工企业面前的亟待解决的问题。战略成本管理是企业面对日益剧烈的市场竞争环境,为了适应战略管理的需要而产生和发展的。其实质是寻求企业长期的竞争优势。我国建筑施工企业要想根据外部环境及其变化趋势,结合自身内部资源条件,正确制定企业竞争战略,从而获得持续竞争优势,就必须实行战略成本管理。同时,在现代市场经济环境下很多建筑施工企业是一种建筑综合服务的提供者,除了生产活动之外,还有大量的设计、咨询等服务活动。我国建筑企业的成本管理只有符合产业特点才能起到积极作用,因此寻找符合建筑业特点的企业成本管理方法具有重要的现实意义。本文正是结合了建筑施工企业的特点,探讨了建筑施工企业的战略成本管理。论文分为六章,第一章是绪论,介绍了选题的背景和意义、战略成本管理的产生及发展、建筑施工企业实施战略成本管理的必要性和可行性,以及本文的研究目的、内容、方法、创新及不足。第二章为文献综述,搜集了国内外关于战略成本管理的文献并阐述其主要观点。第三章对战略成本管理理论进行梳理,介绍了战略成本管理的概念,分析了战略成本管理的特点,介绍了战略价值链分析、战略定位分析和战略成本动因分析等分析方法,并对与战略成本管理有关的成本管理方法进行了介绍,主要介绍了成本企划和作业成本法,并分析了其优点和缺点。第四章是我国建筑施工企业的成本管理分析,分析了建筑施工企业的特点、成本管理的现状及弊端,对建筑施工企业进行了价值链分析、战略定位分析和成本动因分析,对建筑施工企业成本管理模式进行了探讨,认为建筑施工企业应当采用成本企划和作业成本法相结合的成本管理方法。第五章是案例分析,结合某建筑施工企业进行分析。第六章是结论。认为我国建筑施工企业实行战略成本管理是大势所趋;我国建筑施工企业应当向设计、咨询等相关领域整合,走工程总承包企业的路子;成本企划和作业成本法相结合的成本管理模式更加适合建筑施工企业的成本管理。
[Abstract]:With the continuous development of the market economy and the deepening of the reform of the infrastructure management system in China, the social environment faced by the construction enterprises in China has undergone tremendous changes. The competition is becoming more and more fierce. Facing the rapidly changing living environment, how to seek the cost advantage and the development in the fierce competition. Strategic cost management is the increasingly fierce market competition environment. In order to meet the needs of strategic management and the emergence and development. Its essence is to seek long-term competitive advantage of enterprises. Chinese construction enterprises want to combine their own internal resource conditions according to the external environment and its changing trend. It is necessary to carry out strategic cost management to make the enterprise competitive strategy correctly and obtain the sustainable competitive advantage. At the same time, in the modern market economy environment, many construction enterprises are a kind of comprehensive building service providers, in addition to production activities, there are a large number of designs. The cost management of construction enterprises in our country can only play an active role in accordance with the characteristics of industry, so it is of great practical significance to find the cost management methods that accord with the characteristics of construction industry. Combining the characteristics of construction enterprises, this paper discusses the strategic cost management of construction enterprises. The paper is divided into six chapters, the first chapter is an introduction, introduced the background and significance of the topic, the emergence and development of strategic cost management, the necessity and feasibility of the implementation of strategic cost management in construction enterprises. And the purpose, content, method, innovation and deficiency of this paper. The second chapter is the literature review. The third chapter reviews the theory of strategic cost management, introduces the concept of strategic cost management, and analyzes the characteristics of strategic cost management. This paper introduces the analysis methods of strategic value chain analysis, strategic positioning analysis and strategic cost driver analysis, and introduces the cost management methods related to strategic cost management. This paper mainly introduces cost planning and activity-based costing, and analyzes its advantages and disadvantages. Chapter 4th is the cost management analysis of construction enterprises in China, and analyzes the characteristics of construction enterprises. The current situation and disadvantages of cost management, the value chain analysis, strategic positioning analysis and cost driver analysis of construction enterprises are carried out, and the cost management mode of construction enterprises is discussed. The author thinks that the construction enterprise should adopt the cost management method which combines cost planning and activity-based costing. Chapter 5th is the case study. Chapter 6th is the conclusion. It is considered that the strategic cost management is the trend of the times for the construction enterprises in our country. The construction enterprises of our country should integrate to the design, consulting and other related fields, and take the road of the general contracting enterprise of the project; The cost management model which combines cost planning and activity-based costing is more suitable for cost management of construction enterprises.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F406.72;F426.92

【引证文献】