国道317线G2段项目成本预算管理问题及对策

发布时间：2018-01-09 07:32

本文关键词：国道317线G2段项目成本预算管理问题及对策　出处：《长沙理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着改革开放的不断深入，我国市场经济体制改革也在不断地深化发展，经济体制日益趋向完善，各企业面临的经营环境在不断地发生变化，，市场竞争显得更趋激烈。在激烈的市场竞争中，成本竞争显得尤为重要，企业要想在市场竞争中取得优势，必须对成本进行合理预算、科学规划管理和控制。施工企业经营活动不仅具有一般企业经营活动的特征，还具有其特殊性：投资巨大；周期长；不确定性因素多，风险大；项目参与人员多；项目管理极为重要等。施工企业要想在保证工程质量的前提下获得理想的利润，对项目成本进行科学合理的预算管理是十分重要的，科学、完善的成本预算管理和预算管理体系是企业获得市场主动权和竞争优势的基础。成本预算管理贯穿施工项目的全过程，必须对项目的各个阶段进行科学的预算和规范的管理，做到事前规划、事中控制、事后评价总结，在保证工程的质量和工程按期完成的条件下，获得目标利润，从而提高企业的市场竞争力，推进企业的可持续发展。本文的选题来源于国道317项目G2标段的成本预算管理工作，因为该项目成本预算管理存在一定的缺陷和缺乏科学有效的成本预算管理方案作指导，所以酝酿对这个课题试图进行深入的研究以指导项目的成本预算管理工作。本文研究分析该项目成本预算管理现状及存在的问题，并分析上述问题对公司生产经营产生的影响，借鉴相关施工行业采用的一些成本预算管理模式，根据该项目的特点设计一套实施方案，最后分析为保证成本预算管理方案的顺利实施而制定的一系列保障措施。本文对预算的编制、执行、控制进行了分析研究，其重点还是在预算的执行和控制上，突出预算管理的特征。本文试图从解读国家政策，吸收相关企业对成本预算管理的经验，对现有的国内外研究进行吸收、总结，以公路施工企业的性质、特点为基点，通过对施工企业成本预算管理现状的细致分析，寻求解决施工企业加强成本预算管理迫切性的对策。本课题从背景下寻找规律，从现状里透视问题，在探究中回答命题，希望为施工企业如何加强成本预算管理起到抛砖引玉的作用。
[Abstract]:With the deepening of reform and opening up, China's market economic system reform are constantly deepening development, economic system more perfect, the enterprises are facing the business environment are constantly changing, the market competition is more intense. In the fierce market competition, cost competition is particularly important, if the enterprise wants to obtain the advantage in the market in the competition, must be a reasonable budget for the cost of scientific planning and management and control. The characteristics of business activities of construction enterprises not only has the general business activities, but also has its particularity: huge investment; long period; many factors of uncertainty, risk; project participants; project management is very important for construction enterprise to. To obtain the ideal under the premise of ensuring the quality of the profit budget management scientifically and reasonably is very important, the science of project cost, improve the cost budget Management and budget management system is the foundation for enterprises to gain the initiative in the market and the competitive advantage. The cost budget management throughout the whole process of construction project, the project must be in various stages of scientific and standardized management of the budget, so advance planning, process control, post evaluation summary, in ensuring the quality of the project and the project completed on schedule under the condition of obtaining profits, so as to improve the market competitiveness of enterprises, promote the sustainable development of enterprises.
This subject comes from the project of national highway 317 in the G2 section of the cost budget management, because the cost budget management of the project there are some flaws and lack of scientific and effective cost budget management as a guide, so brewing on the subject tried to conduct in-depth research to guide the project cost budget management. This paper analyzes the status quo of the project cost the budget management and the existing problems, and to analyze the impact of the problem on the production and operations of the company, from the construction industry with some of the cost budget management, design a set of implementation plan according to the characteristics of the project, the final analysis of a series of security measures to ensure the smooth implementation of the project cost budget management. The implementation of preparation of the budget and control are analyzed, the focus is on the implementation and control of budget, budget management especially prominent Sign.
This paper attempts to interpret from the national policy, the absorption related enterprises experience on cost budget management, the existing research at home and abroad are summarized, the absorption properties of the highway construction enterprise, characteristics as the basis, through a detailed analysis of the status of budget management of construction enterprises cost, seeking to solve the construction enterprises to strengthen the cost budget management of urgent countermeasures this topic to find the law from the perspective of context, from the current situation, answer the proposition in the inquiry, I hope to provide a reference for the construction enterprises to strengthen cost budget 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】：2013
【分类号】：U415.13;F512.3

【参考文献】