大家物联公司项目成本考核改进研究

发布时间：2018-05-15 06:15

本文选题：项目成本管理 + 项目成本考核　；参考：《湖南大学》2013年硕士论文

【摘要】：项目成本考核作为项目成本管理的重要一环，，为项目成本控制工作提供保障，是评价企业项目成本管理能力的重要标杆。长久以来，我国普遍将工程项目招投标阶段及实施阶段的施工图预决算的审查作为项目成本管理的重点，对项目竣工阶段的成本考核、激励机制的重视程度不够高，考核制度对工程项目成本的约束、控制作用并没有得到充分发挥。本文以案例公司项目成本考核的改进措施为研究对象，对推动该公司项目成本控制目标的实现，提升项目成本管理能力乃至公司的整体效益具有重要的意义。大家物联网络科技有限公司成立于2007年，致力于引领中国的新兴物联网技术，推动物联网产业化发展和规模化应用。目前，该公司正处于快速发展时期，完善的项目成本管理体系是实现公司业务拓展、效益提升的重要举措。但公司在项目成本考核中存在基础准备工作不完善、考核对象确定存在缺陷、考核依据设定不科学、考核指标体系不健全、考核信息处理不合理以及考核奖惩方案过于片面等问题。结合该公司具体情况，笔者依次对各环节存在的问题提出相应的改进建议，并借鉴目标管理法、关键业绩指标法、层次分析法等工具完善大家物联公司的项目成本考核指标体系，通过落实成本责任与激励机制，加强项目人员对项目成本控制的主动性和能动性，调动其积极参与项目成本管理的热情，实现成本的可控性。本文旨在提供切实、可行的项目成本考核改进措施，以期对提升案例公司和同类型公司的项目成本管理水平有所帮助。
[Abstract]:As an important part of project cost management, project cost assessment provides guarantee for project cost control and is an important benchmark for evaluating enterprise project cost management ability. For a long time, our country generally regards the examination of construction drawing forecast and final account in the stage of project bidding and implementation as the key point of project cost management, and pays less attention to the cost assessment and incentive mechanism in the stage of project completion. The control function of the appraisal system to the project cost has not been brought into full play. This paper takes the improvement measures of project cost assessment in case company as the research object, which is of great significance to promote the realization of the project cost control goal, improve the project cost management ability and even the whole benefit of the company. Founded in 2007, we are committed to leading the emerging Internet of things technology in China, promoting the industrialization of the Internet of things and its application on a large scale. At present, the company is in a period of rapid development, the perfect project cost management system is an important measure to achieve business expansion and efficiency enhancement. However, in the project cost assessment, the company has imperfect basic preparation work, defects in determining the assessment object, unscientific assessment basis, and imperfect assessment index system. The evaluation information processing is unreasonable and the examination reward and punishment plan is too one-sided and so on. Combined with the specific situation of the company, the author put forward corresponding suggestions for improvement of the problems in each link in turn, and draw lessons from the objective management method, the key performance index method, The Analytic hierarchy process (AHP) and other tools improve the project cost assessment index system of our company. Through implementing the cost responsibility and incentive mechanism, we can strengthen the initiative and initiative of the project personnel to control the project cost. Mobilize its enthusiasm to actively participate in project cost management and achieve cost controllability. The purpose of this paper is to provide practical and feasible measures to improve the project cost assessment in order to improve the project cost management level of case companies and similar companies.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F49

【参考文献】