施工工程项目成本控制问题研究

发布时间：2018-01-10 07:22

本文关键词：施工工程项目成本控制问题研究　出处：《石家庄铁道大学》2015年硕士论文　论文类型：学位论文

【摘要】：项目成本控制管理是企业战略管理的关键环节,是对企业现有资源进行有效整合,是实现对生产经营活动的协调、控制、激励、评价以及监督的有力法宝。在成本控制管理中融入企业战略发展理念,实现对企业各个部门、组织机构的诸多生产经营资源的有效分配、考核、激励机制,进而充分协调各部门之间的各项活动。工程项目具有施工周期长、资金数额大等特点,针对这一现状,工程企业应该充分把握成本控制的依据与资料,结合工程项目实际情况,制定出科学详细的成本控制管理措施,进而实现对生产要素的优化配置,保证工程建筑项目能够以最低的成本投入获取最高的经济利益回报。对于工程施工行业来说,由于过度竞争,当前建筑行业的整体利润呈现出逐步下降的趋势,因此构建核心竞争优势对于建筑工程企业赢得市场的重要方式。在成本管理中,依托工程企业的战略资源、核心技术等内容,在保证质量的基础上,通过不断降低成本来获取同行业中竞争优势地位。从工程施工行业的未来发展来看,必须坚定不移走低成本扩张道路,不断强化成本控制与成本管理,积极打造工程企业的核心竞争优势。临汾项目在工程项目通过加强成本管控,改善了项目的经营状况,实现了盈利,这也是本文研究的由来。在论文的研究伊始,通过详细分析国内外专家学者的研究成果,汲取其中有用的思想并且加以提炼,使得本文的研究方向更加明确;同时整合相关的文献资料,对于成本控制的相关概念进行阐述,奠定了论文研究的坚实理论基础;针对当前工程企业项目建设的实际情况,结合相关理论研究成果,制定出一整套完善的成本控制机制与优化方案,从而有效实现对工程项目正本的控制,从而更加有效适应多变的工程施工环境。以临汾项目为例,深入探讨了成本控制在临汾的实践运用,通过数据、表格的方式真实、客观地说明了成本控制的价值,及其给临汾项目带来的利润回报。本文的研究有效解决了工程企业工程成本控制存在的问题,取得了良好的成本控制效果,为国内同类企业的成本控制提供一定的借鉴之处。
[Abstract]:The project cost control management is the key link of the enterprise strategic management, is carries on the effective integration to the enterprise existing resources, is realizes to the production management activity coordination, the control, the incentive. Evaluation and supervision of a powerful magic weapon. In cost control management into the concept of strategic development of enterprises to achieve the effective distribution of various departments and organizations of production and management resources, assessment, incentive mechanism. The project has the characteristics of long construction cycle, large amount of funds, etc. In view of this situation, engineering enterprises should fully grasp the basis and information of cost control. Combined with the actual situation of the project, the scientific and detailed cost control management measures are worked out to achieve the optimal allocation of production factors. To ensure that the construction project can obtain the highest economic benefit return with the lowest cost input. For the engineering construction industry, due to excessive competition, the overall profits of the construction industry are gradually declining. Therefore, building core competitive advantage is an important way for construction engineering enterprises to win the market. In cost management, relying on the strategic resources, core technology and other contents of engineering enterprises, on the basis of quality assurance. From the view of the future development of the engineering construction industry, we must unswervingly reduce the cost expansion path, and strengthen the cost control and cost management. Linfen project in the project through the strengthening of cost control, improve the project operating conditions, achieve profit. This is also the origin of this study. At the beginning of the paper, through the detailed analysis of the domestic and foreign experts and scholars' research results, draw on the useful ideas and extract them, make the research direction of this paper more clear; At the same time, integrating the relevant literature and materials, expounding the related concepts of cost control, laid a solid theoretical foundation for the paper research; According to the actual situation of the project construction of the current engineering enterprise, combined with the related theoretical research results, a set of perfect cost control mechanism and optimization scheme are worked out, so as to effectively realize the control of the original project. In order to adapt to the changeable construction environment more effectively. Taking Linfen project as an example, the paper deeply discusses the practical application of cost control in Linfen, which is true through data and tables. The paper objectively explains the value of cost control and the profit return to Linfen project. The research in this paper has effectively solved the existing problems of engineering cost control in engineering enterprises and achieved good cost control effect. It provides some reference for the cost control of domestic similar enterprises.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.72;F426.92

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