S公司早餐食品加工配送中心改扩建项目成本管理研究

发布时间：2018-01-06 05:38

本文关键词：S公司早餐食品加工配送中心改扩建项目成本管理研究　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：“放心早餐工程”是W市政府为改善居民早餐生活质量,提供方便、卫生、实惠、便利的早餐食品而推出的一项为民办实事工程之一。S放心早餐工程有限公司(以下简称S公司)由于投资专门从事早餐工程,被市政府确定为"放心早餐工程"唯一指定承办企业。S公司加工配送中心改扩建项目中引入成本管理理念有利于企业进一步扩大市场占有率,降低企业的成本,增加企业的盈利能力,提高企业的管理水平,不断满足人民群众日益增长的早餐消费需求。通过对相关的成本管理理论进行研究学习的基础上,将S公司早餐食品加工配送中心改扩建项目的实际情况与理论相融合相连接,对于S公司改扩建项目中涉及的项目成本管理有关方面和内容可以以数字表示的,就进行数字量化表示,难以用数字表示的,就对管理实际进行描述来对本项目引入项目成本管理进行研究。文章通过对项目成本管理涉及到的一些基本定义进行描述,然后对S公司早餐食品加工配送中心改扩建项目进行情况介绍,对项目成本管理理论脉络进行研究,重点分析作者初步提出的基于定额分析的精细化成本预算分析方法在项目中的应用,和挣值法等项目成本管理理论在S公司项目进行的每个阶段中的实际应用。通过对S公司早餐食品加工配送中心改扩建项目的研究,得出成本管理类项目研究的结论:项目管理必须重视WBS结构分解,有了细致的WBS结构分解是项目后续工作成败与否的关键;要重视估算、预算和成本控制的作用,要提前引入挣值法理论在成本控制阶段的应用,通过发现偏差、分析原因、研究解决方案、落实方案、产生成效、收集成效信息、对成效进行评价、将实际成效与预期比较、找出偏差……的循环控制过程及早对项目进行调整;要建立全过程的审计督查制度将管人、管事、管物相结合,加强监管,持续纠偏,进一步降低企业成本;要注重资料收集。从项目一开始就对项目产生的所有材料进行收集,保存原始凭据,以时间顺序归档,即可以为项目留下宝贵资料以备检查,又可以为以后同类型项目成本管理提供经验参考。
[Abstract]:"Assured breakfast project" is the W municipal government to improve the quality of life of residents, breakfast convenience, health, affordable, convenient breakfast food and launched a project as one of the private.S assured breakfast Engineering Company Limited (hereinafter referred to as S company) as the investment specializing in the breakfast project, the municipal government decided to "rest assured breakfast project only designated contractors.S processing and distribution center expansion project is introduced in the cost management concept for enterprises to further expand market share, reduce the cost and increase the profitability of enterprises, improve the management level of enterprises, and continuously meet the people's growing demand for breakfast consumption. Based on the related study the cost management theory, the actual situation and the theory of S's breakfast food processing and distribution center expansion project of the integration is connected to S company The extension project involved in the project cost management and related aspects of content can be expressed in figures, it was said to use digital quantification, digital representation, the description of the actual management of project cost management is introduced in this article. The project is described through some basic definitions involved in project cost management, and by introduction of S company breakfast food processing and distribution center expansion project, research on project cost management theory, focuses on the analysis of the budget quota analysis into fine analysis method applied in the project based on the author put forward the practical application of each stage and the earned value theory of cost management method of project project in S company in the research of S company. Through breakfast food processing and distribution center expansion project, the project cost management research conclusion: Project management must pay attention to the WBS structure with WBS structure decomposition, detailed decomposition is the key to success or failure of the project follow-up work; attention should be paid to the estimate, budget and cost control, to advance into the application of earned value method in the cost control in the stage of theory, through the discovery of deviation, cause analysis, research solutions, implementation of the program results the effectiveness of information collection, evaluation of the results, compares the actual results and expected to find deviation. The loop control process as soon as possible to adjust the project; to establish the whole process of the audit supervision system to manage people, work, property management combination, strengthen supervision, continuous rectification, further reduce the cost of enterprise should pay attention to; data collection began. All materials of the project were collected from the project, save the original credentials, in chronological order of file, which can provide valuable information items for inspection, and for the future The same type of project cost management provides experience reference.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719.3;F715.5

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