A建筑企业项目成本控制管理体系设计

发布时间：2018-03-30 08:53

本文选题：建筑企业　切入点：成本控制　出处：《大连海事大学》2013年硕士论文

【摘要】：随着经济全球化的发展,建筑施工企业面临市场生存环境正在发生巨大的变化,不断接受着来自本行业和外来进入者越来越激烈的市场竞争,业主的需求日趋苛刻,市场建筑材料、人工成本价格的不断上涨,中标价格的不断压低,垫资比例不断提高,质量标准不断提升,工期时间不断缩短,建筑企业的净利润水平不断被压缩,要想生存与发展,必须转变经营机制,加强项目成本控制的管理,采用先进、科学的管理思想、管理模式和管理手段,加强建筑企业自身成本的管理与控制,提高企业成本的竞争能力。本人所在的大连市某中型建筑企业每年平均施工面积在50万平方米左右,年产值约5亿左右,年平均净利率在3%左右,此利润水平还不具备很高的市场竞争能力。故本文认真分析了本企业项目成本管理体系存在问题,在项目成本控制管理基本理论的指导下,对企业成本管理体系进行了改进设计,对成本控制管理对象、流程、管理顺序、即时性、考核与评价等方面进行了全面的设计,并预测了成本改进体系实施后的效果。本文根据项目管理理论,结合企业实际情况,对企业成本控制管理体系进行了分析,提出成本控制管理体系改进的创新设计,对提升企业竞争能力,提高项目管理水平,实现建筑企业利润最大化进行了认真的思考与研究。
[Abstract]:With the development of economic globalization, construction enterprises are facing great changes in the market living environment. They are constantly accepting more and more fierce market competition from their own industries and foreign entrants, and the owners' demands are becoming increasingly harsh.Construction materials in the market, the price of labor costs continuously rising, the price of winning bids continuously decreasing, the proportion of cushion capital constantly increasing, the quality standard constantly improving, the duration of construction time continuously shortening, and the net profit level of construction enterprises continuously being compressed,In order to survive and develop, we must change the management mechanism, strengthen the management of project cost control, adopt advanced and scientific management thought, management mode and management means, and strengthen the management and control of construction enterprise's own cost.Improve the competitiveness of the cost of the enterprise.The average construction area of a medium-sized construction enterprise in Dalian is about 500000 square meters every year, the annual output value is about 500 million, and the annual average net interest rate is about 3%.The instantaneity, assessment and evaluation are designed comprehensively, and the effect of cost improvement system is forecasted.According to the project management theory and the actual situation of the enterprise, this paper analyzes the cost control management system of the enterprise, and puts forward the innovative design of the cost control management system, which can enhance the competitive ability of the enterprise and improve the level of project management.Realize the construction enterprise profit maximization to carry on the serious thinking and the research.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.92

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