辉固公司成本控制与管理问题研究

发布时间：2018-02-28 06:10

本文关键词： 成本控制管理对策辉固公司　出处：《云南大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,我国建筑业产业规模继续扩大,建筑业结构调整步伐加快,生产方式变革逐步展开,市场竞争仍然激烈。以国家重点项目建设、城市公共交通等基础设施建设、房地产开发、交通能源建设、现代制造业发展、社会主义新农村建设为主体的建筑市场呈现出勃勃生机,大中型建筑业企业的结构调整进一步深入开展；对国外建筑市场的开拓快速发展,市场层次和区域范围更加优化。与此同时,民营资本异常活跃,民营企业迅速崛起,而许多国企大型建筑业经济效益低下的局面尚未得到根本改变,产值利润持续下降。近年来“粥少僧多”的市场竞争格局,造成施工招、投标不够规范,无序竞争使正规企业投资风险加剧。更为严重的是,入世以来,国际同行业间有形的壁垒已逐步消失,国外各大建筑承包商相继进入国内市场,在新的态势和局面下,国内建筑企业的竞争和淘汰将更加白热化。建筑市场竞争日益加剧,企业为了生存,采用变相让利、降低报价等方式中标,使得低价中标已经成为了建筑市场的普遍现象。在这种情况下,只有低成本企业才能生存。如何降低企业成本以应对市场变化,这是摆在众多施工企业面前的难题。本文以辉固工程建设公司为例,首先对当前建筑企业面临的国内外发展环境进行了探讨,分析了建筑行业竞争愈发激烈,利润空间愈发有限的市场环境,针对目前建筑企业成本管理主要存在着成本核算体制不适应市场经济的需要,针对辉固公司成本管理认识不正确、方法落后,管理理念陈旧、经济与技术分析严重脱节、缺乏成本竞争意识,市场应变能力差等存在的实际问题,围绕公司成本控制和成本管理的相关问题进行了梳理,构建了辉固工程建设公司成本控制和管理的概念架构。
[Abstract]:In recent years, the scale of China's construction industry has continued to expand, the pace of structural adjustment of the construction industry has been quickened, the transformation of production methods has been gradually launched, and the market competition is still fierce. Real estate development, traffic energy construction, the development of modern manufacturing industry and the construction of new socialist countryside as the main body of the construction market showing vitality, the structure of large and medium-sized construction enterprises to further develop; With the rapid development of the foreign construction market, the level of the market and the regional scope are more optimized. At the same time, the private capital is extremely active, and the private enterprises are rising rapidly. However, the low economic benefits of many large state-owned enterprises in the construction industry have not yet been fundamentally changed, and the output value and profits have continued to decline. In recent years, the market competition pattern of "less congee and less monks" has resulted in construction bidding and bidding is not standardized enough. Disorderly competition intensifies the investment risk of formal enterprises. What is more serious is that since China's entry into the WTO, the visible barriers between the international and the same industries have gradually disappeared, and the major construction contractors from abroad have entered the domestic market one after another, under the new situation and situation. Competition and elimination of domestic construction enterprises will become more intense. The competition in the construction market is intensifying day by day. In order to survive, enterprises adopt the methods of offering profits in disguise and reducing the quotation, which makes winning the bid at a low price has become a common phenomenon in the construction market. In this case, Only low-cost enterprises can survive. How to reduce the cost of enterprises to cope with market changes is a difficult problem facing many construction enterprises. Taking Huigu Engineering Construction Company as an example, this paper first discusses the development environment at home and abroad faced by current construction enterprises, and analyzes the market environment in which the competition in the construction industry is becoming fiercer and the profit space is becoming more limited. In view of the current cost management of construction enterprises, the cost accounting system does not meet the needs of the market economy, the cost management of Huigu Company is not correct, the method is backward, the management idea is old, and the economic and technical analysis is seriously disjointed. Lack of the sense of cost competition, poor market adaptability and other practical problems, around the company cost control and cost management related problems were combed, constructed Huigu engineering construction company cost control and management conceptual framework.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.92

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