GF施工项目成本分析与控制研究

发布时间：2018-04-04 14:36

本文选题：施工项目　切入点：成本分析　出处：《长沙理工大学》2014年硕士论文

【摘要】：我国的经济在经历了2008年以来的全球性金融危机的影响后,目前正在进行转型升级,并已经开始稳健的回升。从近两年基建投资规模来看,港口建设的投资规模大幅度下降,这对刚经历“4万亿”基建盛宴的施工行业而言,无疑是一个严峻的挑战。对施工企业而言,项目管理的目标是：低成本、高质量、短工期。低成本是项目效益的基础和核心,也是项目管理的重中之重,企业的利润来源于项目,而在既定的工程造价下利润的取得主要取决于施工项目的成本管理水平。项目成本管理主要通过两种途径,即项目成本分析和项目成本控制。随着市场经济的发展,施工业市场影响施工成本的因素逐渐复杂化、多样化。在这样的环境下,一方面加大了成本控制的难度,另一方面更加体现出成本分析的重要性和必要性。本文介绍了GF施工项目成本构成情况,利用财务数据对GF施工项目成本进行分析,运用比较法对总成本构成进行分析,运用因素分析法对各项具体费用进行详细分析,找出GF施工项目成本变动的原因和影响因素。GF施工项目成本上涨的主要原因包括人工价格上涨、人工数量上涨、材料价格上涨、管理费用过高等。基于这些原因,提出GF施工项目成本控制的方法：实施全过程的成本控制、强化成本费用控制、充分发挥施工项目成本信息化功效、落实施工成本考核机制等。本文通过对具体项目成本分析,意在揭示我国施工企业成本分析和控制现状,促进施工企业树立科学的内部成本管理理念,加强成本分析工作,提高施工企业经济效益。
[Abstract]:After experiencing the impact of the global financial crisis since 2008, China's economy is undergoing transformation and upgrading, and has begun a steady recovery.Low cost is the foundation and core of project benefit, and also the most important part of project management. The profit of enterprise comes from the project, and the profit under the established project cost mainly depends on the cost management level of the construction project.Project cost management mainly through two ways, namely project cost analysis and project cost control.With the development of market economy, the factors influencing construction cost are becoming more and more complicated and diversified.In this environment, on the one hand, the difficulty of cost control is increased, on the other hand, the importance and necessity of cost analysis are reflected.This paper introduces the cost composition of GF construction project, analyzes the cost of GF construction project by using financial data, analyzes the total cost composition by using comparative method, and analyzes the specific expenses by means of factor analysis method.Find out the reason of GF construction project cost change and influence factors. The main reasons of GF construction project cost increase include the increase of labor price, the increase of labor quantity, the increase of material price, the high management cost and so on.Based on these reasons, the methods of cost control of GF construction project are put forward, such as carrying out the cost control in the whole process, strengthening the cost cost control, giving full play to the effect of construction project cost information, and carrying out the construction cost assessment mechanism, etc.This paper aims at revealing the current situation of cost analysis and control of construction enterprises in our country, promoting construction enterprises to establish scientific internal cost management concept, strengthening cost analysis work, and improving the economic benefits of construction enterprises through the analysis of specific project costs.
【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】：F406.7;F426.92

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