基于成本动因的S建筑公司项目预算控制方法研究

发布时间：2018-06-07 03:11

本文选题：施工项目成本 + 成本预算控制　；参考：《西安石油大学》2017年硕士论文

【摘要】：建筑业的兴衰与整个国家经济的发展水平、居民生活的改善程度有着密切的联系,建筑业的产品是国民经济发展的基础,也是国民生活中重要的物质保障。随着2015年中央提出“一带一路”战略,未来对于基础设施建设方面的投资力度将会有较大的加强。相对于我国建筑业发展的巨大潜力,建筑企业施工项目成本管理水平却普遍较低。我国建筑企业如何提升施工项目成本管理水平,并在激烈的市场竞争中降低成本、提高自身市场竞争力是建筑企业持续发展的首要前提。在此背景下,本文以S建筑公司为研究对象,对其施工项目成本动因与成本预算控制方法进行研究。本文结合问卷调查法找出S建筑公司现行成本预算控制方法中存在的问题及原因,通过分析,发现S建筑公司现行施工项目成本预算控制方法存在成本预算编制不够准确、执行过程中缺乏有效控制手段、考核机制不完善、差异分析手段单一等问题。针对发现的问题,本文认为S建筑公司现行的施工项目成本预算控制方法已不能达到提高成本管理水平的目的,需要引入新的方法对其成本预算进行控制。本文引入成本动因理论,对S建筑公司土建工程的作业流程和成本动因进行分析,并通过回归分析找出影响土建工程成本的主要动因,建立回归模型,帮助企业认识成本预算控制的关键点。根据对S建筑公司土建工程的作业流程和成本动因的分析结果,以及得到的回归模型,本文从成本预算的编制、成本预算事中控制及差异分析、成本预算执行效果考核等方面对S建筑公司建立基于成本动因的成本预算控制方法进行了研究,该方法可以使成本预算的编制更加科学、准确,通过从作业层面设计成本预算控制标准,可以清楚的发现差异形成的原因,及时予以改进,并使得成本预算执行效果考核更加精细化。最后,为充分发挥该方法的控制效果,本文针对S建筑公司应用基于成本动因的成本预算控制方法提出了建议。
[Abstract]:The rise and fall of the construction industry is closely related to the development level of the whole country's economy and the improvement of the residents' life. The products of the construction industry are the basis of the development of the national economy and the important material guarantee in the national life. With the "Belt and Road" strategy proposed by the central government in 2015, the investment in infrastructure construction will be strengthened in the future. Compared with the great potential of construction industry in our country, the cost management level of construction project in construction enterprise is generally low. How to improve the level of construction project cost management, reduce the cost in the fierce market competition and improve the market competitiveness is the most important prerequisite for the sustainable development of construction enterprises in our country. Under this background, this paper takes S construction company as the research object, carries on the research to its construction project cost driver and the cost budget control method. Based on the questionnaire survey, this paper finds out the existing problems and causes in the current cost budget control method of S construction company, and finds out that the cost budget control method of the current construction project cost budget control method of S construction company is not accurate enough. In the process of implementation, there are many problems, such as lack of effective control means, imperfect examination mechanism and single method of difference analysis. In view of the problems found, this paper thinks that the current cost budget control method of construction project in S Construction Company can no longer achieve the purpose of improving the cost management level, and it is necessary to introduce a new method to control the cost budget of S Construction Company. In this paper, the cost driver theory is introduced to analyze the operation flow and cost driver of civil engineering in S construction company, and the main factors affecting the cost of civil engineering are found out by regression analysis, and the regression model is established. Help enterprises understand the key points of cost budget control. According to the analysis results of the operation flow and cost driver of civil engineering in S construction company, and the regression model obtained, this paper analyses the cost budget, the control and the difference between them. This paper studies the cost budget control method based on cost driver, which can make the cost budget compilation more scientific and accurate. By designing the cost budget control standard from the activity level, we can clearly find the cause of the difference, improve it in time, and make the evaluation of cost budget execution effect more refined. Finally, in order to give full play to the control effect of this method, this paper puts forward some suggestions for S Construction Company to apply the cost budget control method based on cost driver.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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