A施工企业物资成本管理研究

发布时间：2018-03-15 05:36

本文选题：施工企业　切入点：物资材料　出处：《北京交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：摘要：建筑业是国民经济的支柱产业,其发展程度直接影响着国家经济的发展和社会的稳定。全球经济一体化的快速发展,施工市场的日趋国际化给施工企业带来了更多的机遇,但也带来了更多的挑战。虽然近年来我国的施工行业得到了快速的发展,但施工行业的竞争更加激烈,利润率愈来愈低,很多企业为了能揽到工程,不得不采取低价中标的方式。为了在这种激烈的竞争环境中能立于不败之地,施工企业逐渐从如何更好地利用新技术、新设备来提高劳动生产率向转变以往的经营管理方式、加强项目的成本管理上来改变。向管理要效益,成为企业增长利润空间的有效途径之一。在施工企业单个项目工程上物资原材料、设备的成本要占到施工项目总成本的60%以上,其被认为是最有利润潜力挖掘的部分,可以说物资材料成本在工程项目成本中居于重中之重的位置,是项目成本管理的关键所在。现在施工企业都在关注如何在保证施工安全、保证施工质量的前提下最大限度的减少物资成本、提高物资使用效率,使企业获得新的利润空间,提高企业的市场竞争力。由于施工企业是资金密集型、物料消耗型企业,施工过程需投入大量的人力、物力和财力。近年来,尽管施工企业在施工技术和新技术设备的引进方面都较过去有了很大的进展,但始终无法改变的是施工过程中原材料物资的大量投入、大量消耗,需要的物资材料、机械设备种类繁多、型号各异。面对如此繁杂的材料设备,只有科学有效地物资成本管理才能在不影响施工正常进行的前提下,将生产成本降至最低。基于此,本论文以曾经工作过的A施工企业为例,以理论和案例相结合的方法,从物资成本控制的角度,对A施工企业物资成本管理的现状和问题进行剖析,主要从物资的采购成本和库存成本两个方面来研究分析,并提出了针对性的改进建议。
[Abstract]:Abstract: the construction industry is the pillar industry of the national economy, its development degree directly affects the national economic development and the social stability, and the rapid development of the global economic integration. The internationalization of construction market brings more opportunities to construction enterprises, but also brings more challenges. Although the construction industry in our country has been developing rapidly in recent years, the competition in construction industry is more intense and the profit rate is lower and lower. In order to get the project, many enterprises have to take the way of winning the bid at low price. In order to be invincible in this fierce competitive environment, construction enterprises gradually change their management mode from how to make better use of new technology and equipment to improve labor productivity. To strengthen the cost management of the project to change. To benefit from the management, it has become one of the effective ways for the enterprise to increase its profit space. In the construction enterprise, the cost of materials, raw materials and equipment should account for more than 60% of the total cost of the construction project. It is considered to be the most profitable part. It can be said that material and material cost is the most important part of the project cost, and the key point of project cost management. Now construction enterprises are paying attention to how to ensure construction safety. Under the premise of ensuring the construction quality, it can reduce the material cost to the maximum extent, improve the material use efficiency, make the enterprise obtain the new profit space, improve the market competition ability of the enterprise. Because construction enterprises are capital-intensive and material consuming enterprises, the construction process requires a lot of manpower, material and financial resources. Although construction enterprises have made great progress in the introduction of construction technology and new technology and equipment over the past, what remains unchangeable is the large amount of input, consumption, and material materials needed by the original materials during the construction process. In the face of such complicated materials and equipment, only scientific and effective material cost management can reduce the production cost to the lowest without affecting the normal construction. Based on this, this paper takes A construction enterprise as an example and analyzes the current situation and problems of material cost management in A construction enterprise from the angle of material cost control by combining theory with case. This paper studies and analyzes the purchasing cost and inventory cost of materials, and puts forward some suggestions for improvement.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F251

【参考文献】