目标作业成本管理模式在建筑施工企业中的应用

发布时间：2018-06-06 07:27

本文选题：管理模式 + 施工企业　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：成本管理是企业永恒的管理课题，也是建筑施工企业管理的核心内容。建筑施工企业为获得更好的经济效益，实现又快又好的发展，，就需要借助其他管理领域的最新进展对现有的成本管理模式进行创新。本文在前人研究的基础上，先从理论上分析目标作业成本管理模式在施工企业相较于传统成本管理方法的优势，对目标作业成本管理模式在施工企业应用的必要性和可行性进行了分析，再结合施工企业成本管理的特点，提出了建筑施工企业的目标作业成本管理模式。并以泛华建设集团有限公司的实际施工案例作为研究对象，对目标作业成本管理模式在建筑施工类企业的实际应用展开了具体的实证研究，从成本计划、目标成本确定、成本分类、成本计算、成本考核等一系列步骤，详细展现了目标作业成本管理模式实际应用的全貌。目标-作业成本管理模式的基本原理的引入与实施，有助于施工企业从战略上预测和确定目标成本，战术上优化施工业务流程，准确的核算施工成本，做到事前、事中、事后的全面控制，切实提高企业的经济效益，增强企业的竞争能力。
[Abstract]:Cost management is the eternal subject of enterprise management and the core content of construction enterprise management. In order to obtain better economic benefits and realize fast and good development, construction enterprises need to innovate the existing cost management model with the help of the latest progress in other management fields.
On the basis of previous research, this paper first analyzes the advantages of the target activity-based cost management model in the construction enterprise compared with the traditional cost management method, analyzes the necessity and feasibility of the application of the target activity-based cost management model in the construction enterprise, and then combines the characteristics of the cost management of the application enterprise, and puts forward the construction application. The target activity-based cost management model of the industrial and industrial enterprises. And taking the actual construction case of Pan Hua Construction Group Co., Ltd. as the research object, the practical application of the target activity-based cost management model in the actual construction enterprises is carried out, from the cost plan, the cost classification, the cost calculation, the cost assessment and so on. A series of steps show the full application of the target activity based costing management mode in detail.
The introduction and implementation of the basic principles of the target activity cost management model will help the construction enterprises to predict and determine the target cost strategically, optimize the construction business process in tactics, accurately calculate the construction cost, achieve the overall control in advance, matter and afterwards, effectively raise the economic benefit of the enterprise and enhance the competitive ability of the enterprise.
【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】：F426.92;F275.3

【引证文献】