建筑装饰企业全过程项目成本管理

发布时间：2018-02-08 19:42

本文关键词： 装饰行业成本管理全过程责任成本成本管理体系　出处：《山东大学》2014年硕士论文　论文类型：学位论文

【摘要】：建筑装饰行业已成为建筑业三大支柱性产业之一。随着装饰行业的快速发展,市场竞争的日趋激烈,低价策略已成为建筑装饰企业获得项目的重要的、最有效的手段。低价直接带来了企业效益的降低,如何加强装饰企业成本管理,降低企业的成本,为企业创造好的效益,是每个装饰企业必须面临的问题。装饰企业成本管理的核心是工程项目成本管理,因此对工程项目成本进行有效的管理、控制则是建筑装饰企业获得收益的保证,对企业的经济效益产生直接影响。本文提出以项目全过程为基础进行建筑装饰企业成本管理,强化企业的项目成本管理,建立装饰企业项目目标责任成本管理体系。本文所做的研究工作如下：第一部分介绍了本文研究的背景,分析了我国建筑装饰行业的现状及发展前景,装饰企业项目成本管理的现状及存在的问题,提出本文所要研究的问题及研究的目的、意义、思路、方法；第二部分做了项目成本管理相关理论阐述,对建筑装饰项目管理的全过程进行了分析；第三部分分析了全过程项目成本管理的内容和方法,分析了全过程成本管理的关键环节及相关技术；第四部分从定性的角度,系统地阐述了建筑装饰企业构建项目成本管理体系的原则和框架、组织结构、流程、内容和方法; 第五部分以F公寓楼精装修工程为例,系统地介绍了项目进行成本管理的具体实施过程,验证装饰企业全过程项目成本管理的有效性；第六部分为结论及展望,介绍了本文的结论及研究的不足。通过分析论证,本文认为,建筑装饰企应该以项目全过程管理为基础,构建属于企业自己项目目标责任成本管理体系,真正建立属于企业自己适合企业操作的成本管理模式,增强企业的综合竞争力。
[Abstract]:The construction decoration industry has become one of the three pillar industries in the construction industry. With the rapid development of the decoration industry and the increasingly fierce competition in the market, the low price strategy has become an important part of building decoration enterprises to obtain projects. The most effective means. The low price directly brings the reduction of the enterprise benefit. How to strengthen the cost management of the decoration enterprise, reduce the cost of the enterprise, and create the good benefit for the enterprise, The core of cost management of decoration enterprises is project cost management. This paper puts forward the cost management of architectural decoration enterprises based on the whole project process, strengthens the project cost management of the enterprises, and establishes the cost management system of the objective responsibility cost of the decoration enterprises. The research work done in this paper is as follows:. The first part introduces the background of this paper, analyzes the present situation and development prospect of the architectural decoration industry in China, the present situation and existing problems of the project cost management of decoration enterprises, and puts forward the problems and the purpose and significance of the research. Train of thought, method; The second part makes the project cost management related theory elaboration, has carried on the analysis to the construction decoration project management entire process; The third part analyzes the content and method of the whole process project cost management, and analyzes the key link and related technology of the whole process cost management. In the 4th part, the principles and framework, organizational structure, process, content and methods of constructing project cost management system in architectural decoration enterprises are systematically expounded from the qualitative point of view. The 5th part takes F apartment building as an example, systematically introduces the implementation process of project cost management, and verifies the effectiveness of the whole process of project cost management in decoration enterprises. The 6th part is the conclusion and prospect, and introduces the conclusion of this paper and the deficiency of the research. Through analysis and argumentation, this paper holds that the construction decoration enterprises should base on the whole project process management, construct the cost management system that belongs to the enterprise's own project objective responsibility, and establish the cost management mode that belongs to the enterprise itself which is suitable for the enterprise operation. Enhance the comprehensive competitiveness of enterprises.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.72

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