大连力和公路工程项目成本管理案例研究

发布时间：2018-06-11 10:57

本文选题：大连力和公司 + 项目成本　；参考：《大连理工大学》2014年硕士论文

【摘要】：自美国次贷危机发生以来,国际经济形势低迷,国内经济发展速度放缓,工程建设市场规模萎缩,竞争日益激烈。在这种市场环境下,施工企业必须加强成本管理,通过对成本的有效控制来降低生产过程中的各种消耗和各项成本费用,从而提高项目的盈利水平,保证企业的持续性发展。本论文通过案例研究的方法展开对工程项目成本管理的研究,根据大连力和公路工程有限公司项目成本管理的实际情况进行分析,首先介绍了大连力和公司的企业概况及目前公司成本管理的模式,通过公司在项目成本管理过程中出现的突出事件提出问题,并结合公司在成本管理过程中对项目成本计划、成本控制、成本核算、成本分析、成本考核和兑现等缺乏系统有效的成本管理体系的情况,分析企业未能按照项目成本目标顺利完成项目成本预算的原因。其次,从理论方面分析项目成本管理的一般影响因素,并识别出造成大连力和公司项目成本管理的关键因素：成本管理意识低、成本管理制度存在缺陷、成本管理组织机构及管理流程不完善、成本管理方法不科学以及成本管理资源不匹配。最后,根据大连力和公司的实际情况,从提高成本管理意识、完善项目成本管理制度、优化项目成本管理组织、改进项目成本管理方法、优化项目成本管理资源匹配等多个方面对大连力和公司项目成本管理问题提出改进对策。本文希望通过对公司成本管理案例的研究,并结合问卷调查针对问题原因进行科学地分析,理论联系实际,总结归纳出合理的建议与对策,为企业今后的项目成本管理提供有价值的理论参考和实践依据。
[Abstract]:Since the emergence of the subprime mortgage crisis in the United States, the international economic situation is low, the domestic economic development is slowing down, the scale of the engineering construction market is shrinking, and the competition is becoming increasingly fierce. In this kind of market environment, the construction enterprise must strengthen the cost management, through the effective control to the cost to reduce each kind of consumption and each kind of cost expense in the production process, thus enhances the project profit level, To ensure the sustainable development of enterprises. This paper through the method of case study to carry out the project cost management research, according to Dalian Lihe Highway Engineering Co., Ltd. project cost management of the actual situation of analysis, First of all, it introduces the general situation of Dalian Lihe Company and the current mode of cost management of the company, and puts forward problems through the prominent events in the process of project cost management, and combines with the cost management process of the company to plan the cost of the project. Cost control, cost accounting, cost analysis, cost assessment and realization of the lack of a systematic and effective cost management system, analysis of the reasons why the enterprise can not successfully complete the project cost budget according to the project cost target. Secondly, it analyzes the general influencing factors of project cost management from the theory aspect, and identifies the key factors that cause Dalian force and the company project cost management: low consciousness of cost management, defect of cost management system, The organization and process of cost management are not perfect, the methods of cost management are not scientific, and the resources of cost management are not matched. Finally, according to the actual situation of Dalian Lihe Company, from raising cost management consciousness, perfecting project cost management system, optimizing project cost management organization, improving project cost management method, Optimization of project cost management resource matching and other aspects to improve Dalian force and the company project cost management problems. This paper hopes to study the case of cost management of the company. Combining with the questionnaire survey, this paper makes a scientific analysis of the causes of the problems, combines theory with practice, sums up reasonable suggestions and countermeasures, and provides a valuable theoretical reference and practical basis for the future project cost management of enterprises.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7

【参考文献】