發(fā)布時(shí)間：2018-04-01 22:05

  本文選題：成本預(yù)算　切入點(diǎn)：項(xiàng)目　出處：《深圳大學(xué)》2017年碩士論文

【摘要】：成本預(yù)算管理作為一項(xiàng)重要的管理控制工具,對企業(yè)資源的規(guī)劃與配置、運(yùn)營管理的監(jiān)控與優(yōu)化、經(jīng)營成果的考核與評價(jià)起著重要作用。成本預(yù)算管理的成功實(shí)施,可以幫助企業(yè)控制成本,往往成為企業(yè)整合資源、合理配置的有效途徑。ZJ公司作為大型建筑施工中央企業(yè)下屬分公司,已在其施工項(xiàng)目管理中引入了成本預(yù)算管理的方法,但在實(shí)際實(shí)施過程中存在缺陷。本文通過分析ZJ公司項(xiàng)目成本預(yù)算管理實(shí)施的實(shí)際情況,指出其在預(yù)算管理各環(huán)節(jié)中存在的問題和缺陷,基于施工項(xiàng)目成本預(yù)算管理理論,提出相應(yīng)的優(yōu)化對策。旨在通過完善ZJ公司項(xiàng)目成本預(yù)算管理,加強(qiáng)公司成本控制,幫助ZJ公司突破自身發(fā)展的瓶頸,提升公司的經(jīng)營效益。鑒于ZJ公司作為建筑施工企業(yè)具有矩陣式的組織結(jié)構(gòu)、項(xiàng)目施工經(jīng)營方式的特殊性,本文結(jié)合施工項(xiàng)目成本特點(diǎn)來對其項(xiàng)目成本預(yù)算管理作針對性分析,從項(xiàng)目成本預(yù)算管理目標(biāo)制定、預(yù)算編制、預(yù)算控制、預(yù)算考核四個環(huán)節(jié)分別展開討論。本文認(rèn)為,預(yù)算控制是ZJ公司項(xiàng)目成本預(yù)算管理的重點(diǎn)�；谑┕ろ�(xiàng)目成本特點(diǎn),本文引入掙值法對ZJ公司項(xiàng)目進(jìn)行全過程、動態(tài)的控制,實(shí)現(xiàn)項(xiàng)目進(jìn)度與成本控制的有效結(jié)合,解決了該公司項(xiàng)目成本控制不力、控制遲滯的問題。實(shí)施預(yù)算預(yù)警機(jī)制同樣也是適宜ZJ公司項(xiàng)目成本預(yù)算控制的方法,預(yù)算目標(biāo)分解與預(yù)警機(jī)制相結(jié)合可對項(xiàng)目管理費(fèi)用進(jìn)行有效控制。ZJ公司施工項(xiàng)目預(yù)算目標(biāo)制定較為“籠統(tǒng)”,預(yù)算編制數(shù)據(jù)“僵化”,預(yù)算考核對象不明確及考核指標(biāo)缺失是ZJ公司項(xiàng)目預(yù)算目標(biāo)制定環(huán)節(jié)、預(yù)算編制環(huán)節(jié)、預(yù)算考核環(huán)節(jié)中存在的主要問題。通過引入“標(biāo)桿值法”與“多方聯(lián)合確定基數(shù)法”相結(jié)合的方法、預(yù)算目標(biāo)分解方法、“參與性”預(yù)算方法、滾動預(yù)算編制方法、目標(biāo)責(zé)任制、風(fēng)險(xiǎn)抵押金制可有效解決上述問題。本文基于施工項(xiàng)目成本預(yù)算管理理論,對ZJ公司項(xiàng)目成本預(yù)算管理中存在的問題提出相應(yīng)的優(yōu)化對策。希望通過本文的研究能夠改善ZJ公司項(xiàng)目成本預(yù)算管理現(xiàn)狀,提升公司的經(jīng)營效益,增強(qiáng)公司競爭力。
[Abstract]:As an important tool of management and control, cost budget management plays an important role in the planning and allocation of enterprise resources, the monitoring and optimization of operation management, and the assessment and evaluation of business results. It can help enterprises to control cost, and it is often an effective way for enterprises to integrate resources. ZJ Company, as a subsidiary branch of large construction central enterprises, has introduced the method of cost budget management in its construction project management. However, there are some defects in the actual implementation process. This paper analyzes the actual situation of the implementation of project cost budget management in ZJ Company, points out the problems and defects in each link of budget management, and based on the theory of construction project cost budget management, points out the problems and defects in the implementation of the project cost budget management in ZJ Company. The purpose of this paper is to improve the project cost budget management of ZJ Company, strengthen the cost control of the company, and help ZJ Company to break through the bottleneck of its own development. In view of the matrix organization structure of ZJ company as a construction enterprise and the particularity of project construction management mode, this paper analyzes the budget management of project cost according to the characteristics of construction project cost. From four aspects of project cost budget management target formulation, budget preparation, budget control and budget assessment, this paper discusses that budget control is the key point of project cost budget management in ZJ Company, based on the characteristics of construction project cost. This paper introduces earned value method to carry on the whole process and dynamic control to the project of ZJ Company, realizes the effective combination of the project schedule and the cost control, and resolves the lack of the project cost control of the company. The implementation of budget warning mechanism is also a suitable method for ZJ company to control project cost budget. The combination of budget target decomposition and early warning mechanism can effectively control the project management cost. ZJ Company can make the budget target of construction project more general, budget preparation data is "rigid", the budget assessment object is unclear and the evaluation index is not clear. The missing of the standard is the link of making the project budget target of ZJ Company. The main problems existing in budget preparation and budget assessment. By introducing the method of "benchmarking value" and "multi-party joint determination of cardinality method", the method of budget objective decomposition, the method of "participatory" budget, the method of "participatory" budget, The rolling budgeting method, the target responsibility system and the risk mortgage system can effectively solve the above problems. This paper is based on the construction project cost budget management theory, This paper puts forward the corresponding optimization countermeasures to the problems existing in the project cost budget management of ZJ Company. It is hoped that the present situation of the project cost budget management in ZJ Company can be improved through the research in this paper, and the operating efficiency and competitiveness of the company can be enhanced.
【學(xué)位授予單位】：深圳大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.92;F406.7

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本文編號：1697479