SL建筑装饰公司项目成本控制研究

发布时间：2018-01-05 16:35

  本文关键词：SL建筑装饰公司项目成本控制研究　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

  更多相关文章： 装饰工程项目 成本控制 控制流程 成本控制方法

【摘要】：我国的建筑装饰行业具有广阔的市场前景，同时市场竞争也日益激烈，尤其是小型建筑装饰企业面临着优胜劣汰的严峻考验，在机遇与挑战并存的境况下，，要在市场激烈的竞争中生存和发展下去，对于SL建筑装饰公司而言加强成本控制意识，提高成本控制水平，有效降低施工项目成本尤为重要。 本文运用了资料查阅法、定量分析法等方法。首先对建筑装饰行业成本控制的相关理论进行了研究，主要阐述了建筑装饰项目成本控制的概念、作用、原则和方法；其次以SL建筑装饰公司为主要实体研究对象，分析了SL建筑装饰公司项目成本控制存在的问题，主要是成本控制意识淡薄、体系不完善、方法落后、制度不健全、人员业务素质不高、施工组织不完善、岗位权责不明确等；再次对存在问题的原因进行了分析，主要是公司处于创业初期，各项制度不完善以及公司装饰工程项目的业务特点造成公司成本控制不到位；然后结合成本控制理论研究，针对目前SL建筑公司成本控制现状，制定出系统的工程项目成本控制方案，在成本控制的总体上从组织架构、公司制度、合同和经济措施等方面进行完善；在成本控制具体实施上按“确定目标——成本控制——成本核算——成本分析——成本考核”的标准化流程进行项目施工成本管，结合目标责任成本法与财务成本报表分析法对工程项目进行全方位、全过程的成本控制；最后通过SL建筑装饰公司的A项目对所制定的系统的成本控制方案进行演练验证。 经过验证分析后得出结论：所制定的成本控制方案在实践中是可行的，有效的，并且能够为与SL建筑装饰公司相类似的建筑装饰企业提供成本控制方面的借鉴。
[Abstract]:China's building decoration industry has broad market prospects, but also increasingly fierce market competition, especially small building decoration enterprise is facing a severe test of survival of the fittest, opportunities and challenges in the circumstances, in order to survive in the fierce market competition and develop, for SL building decoration companies to strengthen the cost control consciousness and improve the level of cost control, effectively reduce the cost of construction projects is particularly important.
This paper uses the data access method, quantitative analysis method. Firstly, building decoration industry cost control theory is studied, mainly expounds the concept, construction and decoration project cost control, principles and methods; followed by SL architectural decoration company as the main body the object of study, analysis of the SL building decoration project the problems of cost control, cost control is the main consciousness, imperfect system, backward method, the system is not perfect, the service quality is not high, the construction organization is not perfect, job responsibilities are not clear; again the causes of the problems are analyzed, the company is mainly in the early days, the company is not in place due to cost control the system is not perfect and the decoration project business characteristics; then combined with the theory of cost control, aiming at the SL construction company cost control situation, develop A scheme of the construction project cost control system, the overall cost control from the organizational structure, corporate system, contract and economic measures to improve the implementation of cost control; according to "determine the target cost control, cost accounting, cost analysis, cost assessment of the standardization process of construction project cost management combined, the target responsibility cost method and the financial cost analysis report for a full range of project cost control of the whole process; finally through the construction decoration company SL A to make the system of project cost control scheme of drill verification.
After verification and analysis, it is concluded that the cost control plan is feasible and effective in practice, and it can provide reference for building decoration enterprises similar to SL building decoration company.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU767;F426.92

【引证文献】

中国期刊全文数据库 前2条

1 曹科;;建筑装饰工程的现场管理剖析[J];江西建材;2015年17期

2 王晴;;基于全寿命周期的建筑装饰工程成本控制方法[J];中外企业家;2015年02期

中国硕士学位论文全文数据库 前2条

1 尹伟臣;HYDRY综合病房楼建设项目成本控制研究[D];哈尔滨理工大学;2016年

2 侯琳;SL建筑工程项目成本控制研究[D];吉林大学;2016年

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