基于价值链理论的施工企业项目成本管理研究

发布时间：2018-06-02 01:41

本文选题：施工企业 + 价值链　；参考：《河北科技大学》2013年硕士论文

【摘要】：近些年来，在市场经济的条件下，随着世界经济全球化和一体化过程的加快和完善，各行各业的竞争都日趋激烈，施工行业也是如此。激烈的竞争使得施工行业在项目中标之后所获得的利润空间被不断地挤压，而企业想要提高自己的经济效益就必须采取适当的措施对项目进行管理。但无论采用何种方式，，最终都离不开成本的管理。所以不管是为了提高企业经济的效益，还是为了提高行业发展的质量，一个高效良好的成本管理体系是不可缺少的。由此可见，改变成本管理思想、提高成本管理水平对于施工企业意义极其重大。价值链成本管理理论是由美国的迈克尔·波特提出，经过几十年的研究与探讨，衍变成为管理界一种先进的系统管理思想，已经慢慢地被国内外的管理学者所接受。基于价值链的成本管理拓展了企业成本管理的空间范畴和时间观念，通过对企业价值活动全方位的分类、评价、定位和筹划，将价值链上各个环节的成本信息进行收集和分析，以便企业对价值链进行协调、重构和优化，降低每个环节所产生的成本，最终确定企业的发展目标，提高企业的核心竞争优势。论文分析了成本管理的重要性以及必要性，通过对比国内外的成本管理研究现状，引出价值链成本管理理念，并对这一理念进行详细的论述和分析，系统地提出了当前施工行业存在的问题，并列出整改的措施。然后基于价值链成本管理理论，构建出成本管理体系框架模型，说明价值链成本管理的可行性和意义性。最后，论文以价值链管理在施工行业中的应用为主要研究对象，通过理论研究和案例研究相结合的方法，基于价值链管理理论，对施工企业的内部价值链和外部价值链进行系统地研究，同时对企业各个环节进行深入的分析，寻求降低生产成本的途径和增加企业价值的办法。以中交三航局第三工程有限公司作为实际案例，分析基于价值链管理理论的成本管理体系在施工行业的应用情况。通过对实例的分析研究，找出企业的价值环节，构建基于价值链管理理论的施工企业成本管理体系，引入项目作业成本法对工程施工项目进行成本管理和改进，对企业的成本管理进行了系统的研究。
[Abstract]:In recent years, under the condition of market economy, with the acceleration and perfection of the globalization and integration of the world economy, the competition of all kinds of industries is becoming more and more fierce, and so is the construction industry. The fierce competition makes the profit space of the construction industry after winning the bid is constantly squeezed, and the enterprise must take appropriate measures to manage the project in order to improve its own economic benefits. However, no matter what way, ultimately can not leave the cost management. Therefore, whether in order to improve the economic efficiency of enterprises or to improve the quality of industry development, an efficient and good cost management system is indispensable. Therefore, it is very important for construction enterprises to change the idea of cost management and improve the level of cost management. The theory of value chain cost management was put forward by Michael Porter of the United States. After decades of research and discussion, it has evolved into an advanced system management thought in the field of management, which has been accepted by management scholars at home and abroad. The cost management based on the value chain has expanded the space category and the time concept of the enterprise cost management, through the omni-directional classification, evaluation, localization and planning of the enterprise value activity, the cost information of each link on the value chain is collected and analyzed. In order to coordinate, restructure and optimize the value chain, reduce the cost of each link, and finally determine the development goal of the enterprise, improve the core competitive advantage of the enterprise. This paper analyzes the importance and necessity of cost management, through comparing the current situation of cost management research at home and abroad, leads to the concept of value chain cost management, and this concept is discussed and analyzed in detail. The problems existing in current construction industry are put forward systematically, and the measures for rectification are listed. Then, based on the theory of value chain cost management, the framework model of cost management system is constructed to illustrate the feasibility and significance of value chain cost management. Finally, the paper takes the application of value chain management in construction industry as the main research object, through the combination of theoretical research and case study, based on the value chain management theory, This paper systematically studies the internal and external value chain of the construction enterprise, and at the same time makes a thorough analysis of the various links of the enterprise, seeking the way to reduce the production cost and the method to increase the value of the enterprise. The application of the cost management system based on the value chain management theory in the construction industry is analyzed by taking the third Engineering Co., Ltd. Through the analysis and study of examples, this paper finds out the value link of the enterprise, constructs the cost management system of the construction enterprise based on the value chain management theory, and introduces the project activity cost method to manage and improve the cost of the project construction project. The cost management of enterprises is studied systematically.
【学位授予单位】：河北科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.92

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