八冶建设集团工程项目管理中的成本控制研究

发布时间：2018-03-20 05:30

本文选题：成本控制　切入点：项目管理　出处：《兰州大学》2014年硕士论文　论文类型：学位论文

【摘要】：在越来越激烈的竞争市场当中,企业家们所共同思考的问题就是,如何才能够让自己的企业在市场中赢得优势。技术创新是必不可少的,企业改革是势在必行的,但是从根本上讲,实现成本控制是企业取得更大利润空间的源泉。尤其对于建筑行业来说,工程往往施工时间长、涉及的材料种类多,成本方面所面临的问题和挑战也众多,因此本文主要从工程管理的角度出发,探究八冶集团工程项目管理中的成本控制问题。成本控制理论是目前企业管理中的重要组成部分,是企业根据一定时期预先建立的成本管理目标,由成本控制主体在其职权范围内,在生产耗费发生以前和成本控制过程中,对各种影响成本的因素和条件采取的一系列预防和调节措施,以保证成本管理目标实现的管理行为。通过对企业的各项成本进行流程上的控制,能够保证企业实现对成本的合理、有效的管理,从而企业赢得更多的效益。本文重点研究八冶建设集团,在对其进行分析的基础上,从成本控制的角度出发,着重关注建筑行业施工过程中成本管理的相关内容。在对文献进行梳理总结的基础上,从理论层面出发对项目管理中成本控制问题进行探究,分析其在成本控制方面存在的问题。一方面,对八冶建设集团项目管理以及其中的成本控制环节中存在的问题进行深入的了解和分析,提出相应的解决措施,为八冶建设集团实现良好的成本控制提出有借鉴意义的措施；另一方面,也为行业内其他类似企业的成本管理提出一定的建议,从而优化项目管理中成本控制的相关内容。
[Abstract]:In the increasingly competitive market, the problem that entrepreneurs are considering together is how to make their enterprises gain advantages in the market. Technological innovation is essential, and enterprise reform is imperative. But fundamentally, cost control is the source of greater profit margins for enterprises. Especially for the construction industry, projects tend to take a long time, involve a wide variety of materials, and face numerous problems and challenges in cost. Therefore, this paper mainly from the point of view of engineering management, explore the cost control in the project management of Baye Group. Cost control theory is an important part of enterprise management at present. It is the goal of cost management that enterprises establish in advance according to a certain period. The cost control subject is within the scope of its authority, before the production cost occurs and in the process of cost control. A series of preventive and regulatory measures against various factors and conditions that affect costs in order to ensure the management of cost management objectives. Can guarantee the enterprise to realize the reasonable, effective management to the cost, thus the enterprise wins more benefit. This paper focuses on the eight Metallurgical Construction Group, on the basis of its analysis, from the point of view of cost control, focusing on the construction industry in the construction process of the relevant content of cost management. This paper probes into the problem of cost control in project management from a theoretical point of view, and analyzes its problems in cost control. On the one hand, This paper makes a thorough understanding and analysis of the problems existing in the project management and the cost control links of the eight Metallurgical Construction Group, and puts forward the corresponding solving measures, which can be used for reference by the eight Metallurgical Construction Group to realize the good cost control. On the other hand, it also provides some suggestions for the cost management of other similar enterprises in the industry, so as to optimize the related contents of cost control in project management.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.92

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