J企业项目成本控制研究

发布时间：2018-07-02 10:52

本文选题：成本控制 + 挣得值法　；参考：《西安科技大学》2014年硕士论文

【摘要】：近几年，各施工企业间的竞争也愈来愈激烈，各企业对成本控制也越来越重视，，许多企业采取各种手段、方法来提高自己的项目成本控制能力，取得了一定的成效，但仍存在很多问题。针对这种情况，本文从我国的国情出发，以J公司XX项目的成本控制现状为对象，剖析该公司项目成本控制中存在的问题，并针对问题提出应该改进的措施和意见，使该公司最有效的控制成本，获得更高的盈利。文章主要分为五个部分；第一部分对国内外研究现状进行综述，包括项目成本控制的经典理论与最新研究成果；第二部分介绍了项目成本控制的相关理论；第三部分，以J企业为研究对象，首先通过现场调研了解了J企业某项目的成本控制现状，以此为基础进一步调研分析了该企业成本控制中的问题，即：成本控制意识淡薄、成本控制组织机构不健全、成本控制技术落后和成本控制程序不完善。最后，针对J企业成本控制过程的问题，提出了解决J公司成本控制问题的具体措施。即：建立独立的成本控制中心；采用培训教育等手段转换员工成本控制意识；采用挣得值法进行具体项目成本控制；进行全过程项目成本控制管理。通过本文研究，可为J企业提高项目成本控制水平起到积极的作用，也可为同类企业改善成本管理提供一定的借鉴意义。
[Abstract]:In recent years, the competition among construction enterprises is becoming more and more fierce, and the enterprises pay more and more attention to cost control. Many enterprises adopt various methods to improve their project cost control ability, and have achieved certain results. But there are still many problems. In view of this situation, this paper takes the cost control status of XX project in J Company as an object, analyzes the problems existing in the cost control of XX project in J Company, and puts forward some measures and suggestions to improve the cost control in view of the situation of our country. Make the company the most effective cost control, gain higher profit. The article is divided into five parts: the first part summarizes the current situation of domestic and foreign research, including the classical theory of project cost control and the latest research results; the second part introduces the related theory of project cost control; the third part, Taking J enterprise as the object of study, firstly, through on-the-spot investigation and investigation, this paper finds out the current situation of cost control of a certain project in J enterprise, and further studies and analyzes the problems in cost control of this enterprise, that is, the weak consciousness of cost control. The cost control organization is not perfect, the cost control technology is backward and the cost control procedure is not perfect. Finally, aiming at the problem of cost control in J enterprise, the concrete measures to solve the cost control problem of J company are put forward. Namely: to establish an independent cost control center; to use training and education means to change staff cost control consciousness; to use earned value method to carry out specific project cost control; to carry out the whole process of project cost control management. Through the research of this paper, it can play a positive role in improving the level of project cost control for J enterprises, and can also provide certain reference significance for similar enterprises to improve cost management.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.72

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