本文選題：財(cái)務(wù)共享 + 項(xiàng)目成本管理��； 參考：《華東交通大學(xué)》2017年碩士論文

【摘要】：項(xiàng)目成本管理在建筑施工類企業(yè)的財(cái)務(wù)管理中是十分重要的部分,隨著建筑施工類企業(yè)快速發(fā)展的今天,企業(yè)組織不斷擴(kuò)大,業(yè)務(wù)覆蓋國(guó)內(nèi)外,過(guò)去的成本管理模式已漸漸無(wú)法滿足當(dāng)前的管理需求,需要找出新的管理方式,來(lái)適應(yīng)企業(yè)目前面臨的各種問(wèn)題。在傳統(tǒng)財(cái)務(wù)面臨著轉(zhuǎn)型的今天,財(cái)務(wù)的重心將從過(guò)去的重核算轉(zhuǎn)變?yōu)閺?qiáng)管理,財(cái)務(wù)共享服務(wù)就是隨著這種轉(zhuǎn)變而生的。財(cái)務(wù)共享理論的目標(biāo)是降低企業(yè)成本,將財(cái)務(wù)共享理論結(jié)合到項(xiàng)目成本管理中去,必能碰撞出新的火花。中國(guó)鐵建作為我國(guó)第一家實(shí)施財(cái)務(wù)共享服務(wù)的建筑施工類企業(yè),在實(shí)現(xiàn)集中基礎(chǔ)財(cái)務(wù)核算之外,整個(gè)建筑施工行業(yè)都很期待,它將如何把項(xiàng)目成本管理與財(cái)務(wù)共享服務(wù)相結(jié)合。論文采用了案例分析的方式,圍繞項(xiàng)目成本管理的各項(xiàng)問(wèn)題,經(jīng)過(guò)分析發(fā)現(xiàn)中國(guó)鐵建現(xiàn)有的項(xiàng)目成本管理在其材料管理、周轉(zhuǎn)管理、設(shè)備管理、人力成本管理等多個(gè)方面都存在集團(tuán)管控能力不足、資源利用率不高、管理不到位的情況。要解決這些問(wèn)題,本文通過(guò)在財(cái)務(wù)共享服務(wù)中心中建立項(xiàng)目成本管理部門(mén),將項(xiàng)目成本管理與財(cái)務(wù)共享服務(wù)直接結(jié)合。運(yùn)用財(cái)務(wù)共享理論,試圖將項(xiàng)目資金收付權(quán)限上移至集團(tuán)總部,并對(duì)項(xiàng)目部材料進(jìn)行集中采購(gòu),項(xiàng)目部周轉(zhuǎn)材料進(jìn)行科學(xué)化管理,工程設(shè)備進(jìn)行追蹤管理,薪酬激勵(lì)掛鉤項(xiàng)目部成本耗用情況等具體的措施,并通過(guò)定期數(shù)據(jù)對(duì)比分析,確認(rèn)施工進(jìn)度是否合理,質(zhì)量是否合乎標(biāo)準(zhǔn)。并設(shè)計(jì)了整套的作業(yè)管理流程以及配套的系統(tǒng)板塊,確保優(yōu)化方案能落地實(shí)施。
[Abstract]:Project cost management is a very important part in the financial management of construction enterprises. With the rapid development of construction enterprises today, the enterprise organizations continue to expand, business coverage at home and abroad, The past cost management model has been unable to meet the current management needs, so it is necessary to find new management methods to adapt to the various problems that enterprises are currently facing. With the transformation of traditional finance, the focus of finance will be changed from reaccounting to strong management, and financial sharing service will come into being with this change. The goal of financial sharing theory is to reduce the cost of enterprises and combine financial sharing theory into project cost management. China Railway Construction is the first construction enterprise to implement financial sharing service in China. Apart from realizing centralized basic financial accounting, the whole construction industry is looking forward to how to combine project cost management with financial sharing service. The paper adopts the method of case analysis, focusing on the problems of project cost management, and finds out that the existing project cost management of China Railway Construction works in its material management, turnover management, equipment management, and so on. Human cost management and other aspects of the group management capacity is insufficient, resource utilization is not high, management is not in place. To solve these problems, this paper establishes the project cost management department in the financial sharing service center, and combines the project cost management with the financial sharing service directly. Based on the theory of financial sharing, this paper attempts to transfer the authority of receiving and payment of project funds to the headquarters of the group, and to purchase the materials of the project department in a centralized way. The project department carries out scientific management of the turnover materials, and the engineering equipment is followed up and managed. The specific measures such as the cost consumption of the project department of salary incentive linkage and the comparison and analysis of regular data are used to confirm whether the construction progress is reasonable and whether the quality is up to the standard. And designed a complete set of job management process and supporting system block to ensure that the optimization scheme can be implemented on the ground.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.92;F406.72

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