A医院工程施工成本管理问题研究

发布时间：2018-08-26 13:04

【摘要】：近几年,受中央和地方政府固定资产投资不断削减、房地产市场逐渐趋于饱和、建筑承发包市场逐步规范以及工程量清单计价模式的推行和发展等因素影响,建筑施工企业竞争日趋激烈、利润水平大幅下降。大量不具有先进管理理念和方法的施工企业面临着被淘汰的命运,而对于那些已具备一定管理水平的企业,若不能适应新形势,也会前景堪忧。那么,如何在当前供给有限的建筑市场获得优势、如何在有限收入的基础上获取更高的利润,对于施工企业而言,这些实际的问题无疑将施工成本管理上升到了事关企业生死存亡的战略层面。本文论证了施工成本管理研究的意义和必要性,在系统地阐述和归纳施工成本管理相关理论的基础上,对A医院工程在施工成本管理过程中存在的问题进行梳理和分析,并利用相关施工成本管理的理念和方法找出问题存在的根源并提出相应改进措施。本文旨在为施工企业树立系统化的施工成本管理理念、科学合理地进行施工成本管理提供参考。本文密切结合实际案例,以一个完整的施工成本管理过程,即施工成本预测、成本计划、成本分析、成本控制、成本核算、成本考核为研究对象,系统地研究成本管理的关键及改进措施,并注重对数据的分析与归纳、量化成本管理的效果。通过本文的研究表明,树立系统的施工成本管理理念,有目标、有关键地进行施工成本管理,是大幅提高施工企业盈利能力、提高竞争力的重要途径。
[Abstract]:In recent years, under the influence of the constant reduction of fixed asset investment by central and local governments, the gradual saturation of the real estate market, the gradual standardization of the construction contract market and the implementation and development of the bill of quantities valuation model, Construction enterprises increasingly fierce competition, profit level dropped substantially. A large number of construction enterprises without advanced management concepts and methods are facing the fate of being eliminated, but for those enterprises that already have a certain level of management, if they can not adapt to the new situation, the prospects will be worrying. So, how to gain advantages in the current construction market with limited supply, and how to obtain higher profits on the basis of limited income, for construction enterprises, These practical problems undoubtedly raise the construction cost management to the strategic level which concerns the survival of the enterprise. This paper demonstrates the significance and necessity of the research on construction cost management. On the basis of systematically expounding and summarizing the relevant theories of construction cost management, this paper combs and analyzes the problems existing in the process of construction cost management in hospital A. Using the concept and method of construction cost management to find out the root of the problem and put forward the corresponding improvement measures. The purpose of this paper is to provide reference for construction enterprises to set up systematic construction cost management concept and carry out construction cost management scientifically and reasonably. In this paper, a complete construction cost management process, that is, construction cost prediction, cost planning, cost analysis, cost control, cost accounting, cost assessment, is taken as the research object. The key and improvement measures of cost management are systematically studied, and the analysis and induction of data are emphasized, and the effect of cost management is quantified. The research in this paper shows that it is an important way to improve the profitability and competitiveness of construction enterprises to establish systematic construction cost management concept, have goals and key construction cost management.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TU723.3

【参考文献】