L建筑公司财务成本管理问题研究

发布时间：2018-04-24 13:10

本文选题：建筑企业 + 成本管理　；参考：《四川师范大学》2013年硕士论文

【摘要】：随着中国经济的快速发展，建筑业逐渐发展起来，其无论是在规模和质量上都有了很大提升。建筑业涉及木材业、水泥业、钢材业、冶金业、化工业、石油业、机械业等五十多个工业部门，同时与金融业、运输业、家具业、电器业、工艺美术业、装饰业、商业和服务业等产业紧密相连。建筑业的健康稳定发展，关系着国民经济的平稳健康发展。目前中国已经步入产业结构升级和调整的重要时刻，人力资本充足的状态正逐步向刘易斯拐点的劳动力短缺状态转变，劳动力成本价格将呈现逐渐上升的趋势，以前低廉的劳动力成本现象将不复存在。在资本逐利的本质特性下，建筑行业的企业数已经趋于饱和，建筑企业低成本高利润的时代已经成为过去。今后建筑企业的厚增利润将主要来源于成本管理，因此降低单位产品成本，提高利润率成为企业增强自身实力的关键因素之一。本文以L建筑公司为研究对象，运用会计财务分析手段对L建筑公司的财务报表进行深入研究，并结合目前L建筑公司的管理现状，发现其在预算管理中存在预算管理没有与企业战略有机结合、缺乏全员参与、预算管理制度不完善，预算缺乏执行力等成本管理问题，在工程造价管理和施工项目中也存在严重的成本管理问题。为了解决这些问题，，本文从成本管理理论出发，从项目决策阶段、设计方案阶段、建设阶段推行有针对性的成本管理目标，切实实现全员参与和全面预算管理，帮助L建筑公司建立现代成本管理目标。本文的研究对于中国建筑企业建立现代财务制度，采取有效的成本管理措施，切实有效管理企业的财务成本支出，具有很强的实践意义和指导作用。
[Abstract]:With the rapid development of China's economy, the construction industry has gradually developed, both in terms of scale and quality has been greatly improved. The construction industry involves more than 50 industrial sectors such as timber, cement, steel, metallurgy, chemical industry, oil industry, machinery industry, and so on. At the same time, it is engaged in the financial, transportation, furniture, electrical, arts and crafts, and decoration industries. Businesses and services are closely linked. The healthy and stable development of the construction industry is related to the steady and healthy development of the national economy. At present, China has stepped into an important moment of upgrading and adjusting industrial structure. The state of human capital adequacy is gradually changing to the labor shortage at Lewis' inflection point, and the price of labor costs will gradually rise. The low labor costs of the past will no longer exist. Under the essential characteristic of capital pursuing profit, the number of enterprises in construction industry has become saturated, and the era of low cost and high profit of construction enterprises has become a thing of the past. In the future, the heavy profits of construction enterprises will mainly come from cost management, so reducing unit product cost and increasing profit rate become one of the key factors for enterprises to enhance their own strength. This paper takes L construction company as the research object, uses the accounting financial analysis method to carry on the thorough research to the L construction company's financial statement, and unifies the present L construction company's management present situation, It is found that there are some cost management problems in the budget management, such as the lack of organic integration of budget management and enterprise strategy, the lack of full staff participation, the imperfection of budget management system, the lack of execution of budget, etc. There are also serious cost management problems in engineering cost management and construction projects. In order to solve these problems, from the cost management theory, the project decision-making stage, the design project stage, the construction stage carries out the targeted cost management goal, realizes the full staff participation and the overall budget management. Assist L Construction Company in establishing modern cost management objectives. The research in this paper is of great practical significance and guidance for Chinese construction enterprises to establish modern financial system, to take effective cost management measures and to effectively manage the financial cost and expenditure of enterprises.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.92

【参考文献】