基于挣值法的JM公司成本控制研究

发布时间：2018-01-04 06:39

本文关键词：基于挣值法的JM公司成本控制研究　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：房地产热潮席卷而来,建筑行业迅猛发展,建筑市场竞争进入白热化状态。其中,整个建筑企业为了谋求生存,不断优化自身组织机构和产品,激烈的竞争导致企业的生存环境也日益复杂,尤其是建筑施工企业受到竞争后面临破产等问题。对此,建筑企业在如此环境中,必须提升自身的综合实力和竞争力,占据有利的市场位置,在能在竞争丛林中立足和发展。建筑企业提升自身竞争力的前提是获得盈利,其中减少建筑施工项目的成本是竞争力提升的关键渠道,同时也是企业优化管理制度的保障。但是,目前国内绝大部分建筑施工企业采取的成本控制方法极为简单,甚至无法减低成本,导致盈利少或建筑施工被迫终止。因此,科学合理的成本控制方法能有效减少建筑施工企业的成本,继而保障企业的盈利,提升企业的核心竞争力。本文继续探讨如何建立有效的成本控制方法来提升建筑施工企业的核心竞争力。对此,本文从施工项目的成本控制相关理论出发,进行系统的论述,尤其是关于成本控制的影响要素和成本控制的概念、历史发展和核心内容,继而对施工项目的成本控制方法进行介绍。接下来,介绍了一个非常重要的挣值法成本控制理论,包括挣值法的可行性、应用案例、应用优势和劣势等内容,也包括了这一方法的数学模型分析、应用原理和理论基础等。挣值法的数学模型分析中,主要介绍了分析的标准、偏离预算的根源,继而对挣值法控制施工项目成本的未来应用做相应的展望。为了进一步论述挣值法成本控制的应用,本文还举了JM公司为例,通过实际案例分析,重现了挣值法的应用,并提出可行性的实践方法。挣值法的应用不限于施工项目的某一个阶段,而是所有的成本控制。因此,挣值法在不同的阶段,其监督管理和具体应用流程是不同的,需要针对不同阶段进行系列研究。本文对此,系统地分析了房地产公司应用挣值法控制施工项目成本所存在的不足和弊端。此外,通过分析挣值法控制施工项目成本的具体流程和方法,并对如何提高这一方法的效率,提出部分可行性的对策。
[Abstract]:With the rapid development of the construction industry and the fierce competition in the construction market, the whole construction enterprise continuously optimizes its organization and products in order to survive. The fierce competition leads to the increasingly complex living environment of the enterprises, especially the construction enterprises face bankruptcy after the competition. In such an environment, the construction enterprises. We must enhance our comprehensive strength and competitiveness, occupy a favorable market position, and be able to stand and develop in the competitive jungle. The premise of building enterprises to enhance their competitiveness is to gain profits. Among them, reducing the cost of construction projects is the key channel to enhance competitiveness, and it is also the guarantee of enterprise optimization management system. At present, the cost control method adopted by most construction enterprises in China is very simple, even can not reduce the cost, resulting in less profit or construction is forced to terminate. Scientific and reasonable cost control method can effectively reduce the cost of construction enterprises, and then ensure the profits of enterprises. This paper continues to explore how to establish an effective cost control method to enhance the core competitiveness of construction enterprises. Carry on the systematic discussion, especially about the influence factor of the cost control and the concept of cost control, historical development and core content, then introduce the cost control method of the construction project. This paper introduces a very important cost control theory of earned value method, including the feasibility of earned value method, application cases, applied advantages and disadvantages, and also includes the mathematical model analysis of this method. In the mathematical model analysis of earned value method, it mainly introduces the standard of analysis and the source of deviation from budget. In order to further discuss the application of earned value method cost control, this paper also takes JM company as an example, through the actual case analysis. The application of earned value method is not limited to one stage of construction project, but all cost control. Therefore, earned value method is in different stages. Its supervision and management and specific application process are different, need to be aimed at different stages of a series of research. This paper systematically analyzes the shortcomings and drawbacks of the real estate company in controlling the construction project cost by the earned value method. In addition, the concrete process and method of controlling the construction project cost by the earned value method are analyzed. And how to improve the efficiency of this method, put forward some feasible countermeasures.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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