HNJY电力建设有限公司施工项目成本管理研究

发布时间：2018-06-05 22:37

本文选题：施工企业 + 项目成本管理　；参考：《湘潭大学》2014年硕士论文

【摘要】：电力建设施工行业是促进我国经济建设及保障国民生活的基础性行业，对国民经济物质的生产和发展具有举足轻重的影响。随着国家对于电力系统及电力体制的全面改革，电力建设市场的原有格局被打破，在激烈的市场化竞争和国内电力建设市场逐步缩减趋势的情况下，电力建设施工企业将面临巨大的挑战。要想提升电力建设施工企业的综合竞争实力和抗风险能力，从强大的竞争对手中脱颖而出，控制成本显得尤为关键。企业的目标为追求利润最大化，成本管理影响着企业经济效益和经营利润的高低，所以，电建施工企业必须通过加强成本管理来发展企业核心竞争力。施工项目成本管理是电建企业成本管理的重要组成部分，从工程竞标报价开始直至最终竣工，施工项目成本管理贯穿整个施工项目的全过程。本文以目标成本管理和全过程成本管理为理论基础，从提高企业竞争力的角度出发，以HNJY电力建设有限公司为案例，对其施工项目成本管理现状进行研究，分析目前存在的问题，并从设计阶段的成本预测及计划、执行阶段的成本控制及核算、考核阶段的成本分析以及考核方面，针对HNJY电力建设有限公司设计了施工项目成本管理体系，最后为保障该体系的实施提出了相应措施。笔者通过结合目标成本管理和全过程成本管理方法，综合运用到电力施工公司施工项目实例中，将对比分析法和因素分析法带入成本管理程序，快速找出控制成本的关键因素；将成本管理控制的主体对象重点定位于基层，，强调了企业基层员工成本管理意识的深化对成本控制的影响，加强业绩评估与成本管理考核挂钩，调动员工积极性，实现全员化参与的成本管理。以成本要素和施工工期为依托，结合挣值法控制成本。分成本要素和施工工期进行控制，运用更科学合理的方法提高施工项目成本管理的工作效率。
[Abstract]:The electric power construction industry is the basic industry to promote the economic construction and guarantee the national life in our country. It has a decisive influence on the production and development of the national economy material. With the overall reform of the power system and power system, the original pattern of the electric power construction market has been broken. With the fierce market competition and the decreasing trend of the domestic electric power construction market, The electric power construction enterprise will face the huge challenge. In order to improve the comprehensive competitive strength and anti-risk ability of the electric power construction enterprises, it is very important to control the cost from the strong competitors. The goal of the enterprise is to pursue the profit maximization, and the cost management affects the economic benefit and the operating profit of the enterprise. Therefore, the electric power construction enterprise must strengthen the cost management to develop the core competitiveness of the enterprise. The cost management of construction project is an important part of the cost management of electric power construction enterprise. The cost management of the construction project runs through the whole process of the construction project. Based on the objective cost management and the whole process cost management, this paper takes HNJY Electric Power Construction Co., Ltd as a case from the point of view of improving the competitiveness of the enterprise. This paper studies the current situation of construction project cost management, analyzes the existing problems, and from the aspects of cost prediction and plan in design stage, cost control and accounting in execution stage, cost analysis and assessment in assessment stage, In view of HNJY Electric Power Construction Co., Ltd., the cost management system of construction project is designed, and the corresponding measures are put forward to ensure the implementation of the system. In order to find out the key factors of cost control quickly, the main object of cost management control is focused on the basic level, and the comparative analysis and factor analysis are brought into the cost management procedure by applying it to the construction project example of electric power construction company. This paper emphasizes the influence of deepening the consciousness of cost management on the cost control of the grass-roots staff of enterprises, strengthens the link between the performance evaluation and the cost management assessment, arouses the enthusiasm of the staff, and realizes the cost management in which the whole staff can participate in it. Based on cost factors and construction period, combined with earned value method to control cost. The cost factors and construction period are controlled, and more scientific and reasonable methods are used to improve the working efficiency of construction project cost management.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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