施工企业目标成本管理体系的构建

发布时间：2018-05-23 09:31

本文选题：目标成本 + 成本分析　；参考：《福州大学》2014年硕士论文

【摘要】：近年来,我国建设事业取得了突破性的进展,同时,伴随而来的是建筑市场竞争状态的白炽化。如今,施工企业技术上的差异正在不断缩小,不能为其提供持久的竞争优势。想要在这场愈演愈烈的市场角逐中脱颖而出,施工企业就需要以较低的成本提供出质量和功能较为优良的产品。换而言之,具备了成熟、先进的成本管理水平就等于在竞争中取得了先机。在这样的背景下,文章以构建施工企业的目标成本管理体系为切入点,对施工企业降低成本、提高核心竞争力有着重要的理论和现实指导意义。文章借鉴制造业目标成本管理的先进理论,结合施工企业的实际情况,通过涵盖容纳多门学科的知识,从六个过程环节完善了施工企业的目标成本管理体系。以XX小区住宅楼为例,演示了目标成本管理体系的实施流程,并取得了较好的效果,验证了该管理体系的可行性与有效性。本文的主要研究包括以下几个方面：(1)本文提出施工企业目标成本的确定方法,立足于事前做出周密而透彻的分析。相对传统成本管理而言,这是思想上的飞跃。以预先设定的目标利润为最高宗旨,采用一切措施,尤其是作好施工准备阶段的战略策划,力保证目标成本不被突破,从成本源头解决了施工过程中总是成本超支的难题。(2)施工是典型的资源整合型行业,材料所占比重较大。推行目标成本管理不是简单地依靠施工技术削减成本,还需要相关价值链上各供应商协同参与。文章提出通过与供应商之间的紧密协作或者建立采购联盟来减少施工成本,达到双方“共赢”的目的。(3)本文提出实行目标成本的责任归属,通过将其分解为责任成本并以此明确员工的任务,便于成本的控制与纠偏,极大的提高管理工作的效率。
[Abstract]:In recent years, the construction industry of our country has made a breakthrough progress, at the same time, accompanied by the construction market competition state incandescence. Today, the technical differences between construction enterprises are narrowing, can not provide a lasting competitive advantage. In order to stand out in this increasingly fierce market competition, construction enterprises need to provide better quality and function products at lower cost. In other words, with mature, advanced cost management level is equal to in the competition to obtain the first opportunity. Under this background, the article takes the construction enterprise's target cost management system as the breakthrough point, has the important theory and the practical instruction significance to the construction enterprise to reduce the cost, enhances the core competition ability. Based on the advanced theory of target cost management in manufacturing industry and the actual situation of construction enterprises, this paper improves the target cost management system of construction enterprises from six process links by covering the knowledge of accommodating many disciplines. Taking the residential building in XX district as an example, the implementation process of the target cost management system is demonstrated, and good results are obtained, and the feasibility and effectiveness of the management system are verified. The main research of this paper includes the following aspects: 1) this paper puts forward a method to determine the target cost of construction enterprises, which is based on thorough and thorough analysis in advance. Compared with traditional cost management, this is a leap in thinking. With the highest aim of pre-set target profit, all measures, especially the strategic planning of the construction preparation stage, are adopted to ensure that the target cost will not be broken through. The problem of cost overspending in construction process is solved from the source of cost. Construction is a typical resource integration industry with a large proportion of materials. The implementation of target cost management does not simply rely on construction technology to cut costs, but also requires the collaborative participation of various suppliers in the relevant value chain. This paper proposes to reduce construction cost through close cooperation with suppliers or to establish purchasing alliance to achieve the goal of "win-win" between the two parties. (3) this paper puts forward the attribution of responsibility for implementing the target cost. It is easy to control and correct the cost and improve the efficiency of management by decomposing it into the cost of responsibility and clarifying the tasks of the staff.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.72

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