C公司EPC项目成本管理研究

发布时间：2018-03-21 00:47

本文选题：EPC　切入点：成本管理　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：成本管理作为C公司EPC项目财务管理的重要组成部分，始终成为管理实践中的重要课题。本文所指成本是项目投入的全部资源以及风险转化形成支出的成本，是项目全生命周期成本，并不限于财务会计中的成本概念。本文以传统进出口贸易商转型而来的承包商C公司为研究对象，简要介绍了C公司背景、业务起源及特征，综合分析了C公司项目成本管理现状，，在此基础上，通过归纳总结，提出了项目成本管理中存在的六大问题：即因成本估算未取得有效报价、合同隐性成本估计不足、缺乏对业主国税收环境了解导致的成本估算范围不全面；因在政治、土建、涉税等风险应激不足导致的执行风险估计不充分；因缺乏管理标准导致的合同变更缺乏系统评估；因预算、审核、报送等环节管理缺失导致现场费用缺乏规范管理；因缺乏创新管理思路导致的财务费用控制手段单一以及在成本确认、现金流管理与费用分摊等环节出现的会计信息质量瑕疵。本文主要运用目标管理、动态管理、信息系统理论及价值理论提出了解决问题的思路，即以“风险导向、创新手段、夯实基础、构建机制、多举并措”为原则，通过严控对内价格条款、引入专业机构、加强专业人才建设强化财务评审；通过量化风险评估方法、借助外部独立评估结论、加强项目动态监控形成系统的风险影响评估方法；通过分级授权与综合评判规范合同变更；通过完善预算编制、强化现场费用核销管理、设置区域中心会计以及借助信息化手段提高费用控制效率；通过规划梳理保函需求、创新支付手段、引入避险工具等创新管理手段；通过规范工程成本进度确认、加强项目现金流管理、合理分摊公共费用等夯实会计基础；通过引入项目巡查与审计、充分发挥激励手段、构建长效机制的具体措施形成管控合力，全方位网络化地推进风险导向的项目成本管理。通过本文研究，为集成商务型承包商项目成本控制提出了的基本见解和具体思路。
[Abstract]:Cost management, as an important part of EPC project financial management in C Company, has always been an important subject in management practice. Project life cycle cost is not limited to the concept of cost in financial accounting. This paper takes C Company, a contractor transformed from traditional import and export traders, as the research object, briefly introduces the background, business origin and characteristics of C Company, and analyzes the current situation of project cost management in C Company. Through summing up, six problems in project cost management are put forward: (1) because the cost estimate has not obtained effective quotation, the implicit cost estimate of contract is insufficient, and the scope of cost estimation caused by lack of understanding of the tax environment of owner country is not comprehensive; The implementation risk estimates resulting from insufficient political, civil and tax-related risk stress are inadequate; contract changes due to lack of management standards are not systematically assessed; due to budget, audit, The lack of management leads to the lack of standardized management of on-site expenses, the lack of innovative management ideas resulting in a single means of financial cost control and accounting information quality defects in such links as cost confirmation, cash flow management and expense allocation. This article mainly uses the objective management, the dynamic management, the information system theory and the value theory to put forward the thought to solve the problem, namely "the risk orientation, the innovation means, the solid foundation, the construction mechanism, the multiple measures" as the principle, the article mainly uses the goal management, the dynamic management, the information system theory and the value theory. Through strictly controlling the terms of internal price, introducing professional institutions, strengthening the construction of professionals to strengthen financial evaluation, strengthening the project dynamic monitoring to form a systematic risk impact assessment method through quantitative risk assessment method, with the help of external independent evaluation conclusions; Through hierarchical authorization and comprehensive evaluation to standardize contract changes; through improving budget preparation, strengthening the management of on-site cost write-off, setting up regional center accounting and using information means to improve the efficiency of cost control; through planning to sort out the need for guarantees, Innovative means of payment, the introduction of risk-averse tools and other innovative management means; through the standardization of project cost progress confirmation, strengthening project cash flow management, reasonable allocation of public expenses, and so on to consolidate the accounting foundation, through the introduction of project inspection and audit, Giving full play to the incentive means, the concrete measures to construct the long-effect mechanism form the resultant force of control and control, and promote the risk-oriented project cost management in all directions and network. Through the research of this paper, the author puts forward the basic ideas and concrete ideas for the cost control of integrated commercial contractor project.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F426.6

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