本文選題：施工企業(yè) + 工程項(xiàng)目�。� 參考：《蘭州交通大學(xué)》2017年碩士論文

【摘要】：降低成本是企業(yè)創(chuàng)新與管理的永恒主題,隨著社會(huì)經(jīng)濟(jì)環(huán)境的巨變,企業(yè)降低成本的理念亦應(yīng)與時(shí)俱進(jìn),在信息技術(shù)不斷發(fā)展的今天更應(yīng)如此。對(duì)于一個(gè)企業(yè)來(lái)說(shuō),成本在整個(gè)經(jīng)濟(jì)活動(dòng)中發(fā)揮著重要的作用,成本水平的高低,決定企業(yè)能否健康生存和發(fā)展。因此,提高成本意識(shí),加強(qiáng)成本管理,是企業(yè)生存和發(fā)展的基礎(chǔ)。建筑業(yè)作為我國(guó)重要支柱產(chǎn)業(yè)之一,對(duì)我國(guó)國(guó)民經(jīng)濟(jì)影響深遠(yuǎn),隨著我國(guó)稅制改革的不斷深化,市場(chǎng)競(jìng)爭(zhēng)越來(lái)越激烈,建筑業(yè)的發(fā)展與其有效的成本管理密不可分,特別是“營(yíng)改增”以后必須要求“四流合一”,對(duì)項(xiàng)目成本管理提出了更高的要求,成本管理顯得尤為重要。論文主要以SJR公司為例,運(yùn)用所學(xué)理論并結(jié)合案例,分析項(xiàng)目成本管理的影響因素、以及現(xiàn)有的項(xiàng)目成本管理辦法、結(jié)合實(shí)際管控過(guò)程(從招投標(biāo)管理、施工管理和監(jiān)督與考評(píng)機(jī)制等方面),然后通過(guò)具體案例分析進(jìn)而引生出SJR公司成本管理中存在思想觀念和管理手段落后、管理制度不完善、管理人員職責(zé)不明確、專業(yè)人員缺乏、成本核算失真、成本管理意識(shí)不強(qiáng)、缺乏核心人員管理理念等問(wèn)題,同時(shí),結(jié)合建筑行業(yè)面臨的新問(wèn)題“營(yíng)改增”,并結(jié)合SJR公司面臨的這些困境,找出問(wèn)題存在的根本原因,從組織機(jī)構(gòu)、目標(biāo)成本思想的角度出發(fā)提出應(yīng)對(duì)措施與改進(jìn)措施。隨著信息時(shí)代的高速發(fā)展、電子化信息的普及,論文提出以項(xiàng)目為單位建立管理人員的信息化交流平臺(tái),及時(shí)總結(jié)各項(xiàng)目成本管理中的優(yōu)勢(shì)與不足,加強(qiáng)成本的過(guò)程控制,建立新時(shí)代下的項(xiàng)目成本管理體系,構(gòu)建適合SJR公司的成本管理制度和方法,并將其貫穿到工程項(xiàng)目成本管理的整個(gè)過(guò)程中,提出“轉(zhuǎn)型升級(jí)調(diào)結(jié)構(gòu),精細(xì)管理增效益”的管理理念。本文總共分為五部分,第一部分介紹論文研究背景及目的、意義。第二部分闡述項(xiàng)目成本管理的相關(guān)理論與成本管理影響因素。第三部分結(jié)合案例提出SJR公司目前成本管理存在的問(wèn)題,并對(duì)其成因作以分析。在撰寫(xiě)論文的過(guò)程中,我國(guó)稅制體制產(chǎn)生了新的改革,特別提出對(duì)建筑業(yè)由營(yíng)業(yè)稅改征增值稅,這對(duì)于SJR公司所屬的建筑業(yè)規(guī)定了新的納稅要求,對(duì)SJR公司的成本管理影響非常大。因此,文章專門(mén)對(duì)SJR公司在新稅收體制下,遇到的“營(yíng)改增”這一新問(wèn)題做以分析。第四部分針對(duì)以上對(duì)SJR公司成本管理問(wèn)題的分析,從制度上提出改進(jìn)措施,從過(guò)程控制上提出具體的解決方案。第五部分為結(jié)論以及對(duì)所提優(yōu)化措施提出展望。
[Abstract]:Reducing cost is the eternal theme of enterprise innovation and management. With the huge changes in the social and economic environment, the idea of reducing the cost of enterprises should also keep pace with the times. For an enterprise, the cost plays an important role in the whole economic activity, and the level of cost is determined to determine the ability of the enterprise. Therefore, improving the cost awareness and strengthening cost management is the basis for the survival and development of the enterprise. As one of the important pillar industries of our country, the construction industry has a far-reaching impact on our national economy. With the deepening of the reform of our tax system, the market competition is becoming more and more fierce, the development of the construction industry and its effective cost management. It is inseparable, especially after the "camp to increase", must require "four flow one", put forward higher requirements for project cost management, and cost management is particularly important. This paper mainly takes SJR company as an example, uses the theory and combines cases, analyzes the influence factors of project cost management, and the existing project cost management methods. The actual management and control process (from the bidding management, construction management and supervision and evaluation mechanism), and then through specific case analysis to lead to the existence of SJR company cost management of the concept and management methods are backward, the management system is not perfect, the management personnel are unclear, the lack of professional personnel, cost accounting distortion, cost management Not strong awareness, lack of core personnel management concept and other problems, at the same time, combined with the new problems faced by the construction industry, "camp to increase", combined with these difficulties faced by the SJR company, to find out the fundamental causes of the problem, from the perspective of organization and target cost thought, put forward countermeasures and improvement measures. With the rapid development of the information age. With the popularization of the electronic information, the paper puts forward the information exchange platform for the management personnel, summarizes the advantages and disadvantages of the cost management of each project in time, strengthens the process control of the cost, establishes the project cost management system under the new era, constructs the cost management system and method suitable for the SJR company, and runs through it. In the whole process of project cost management, the management concept of "transformation and upgrading structure, fine management and increasing efficiency" is put forward. This article is divided into five parts. The first part introduces the background, purpose and significance of the research. The second part expounds the related theory of project cost management and the factors affecting cost management. The third part is combined with the case. In the process of writing the paper, a new reform is produced in the process of writing the paper. In particular, the value added tax on the business tax of the construction industry is put forward, which stipulates the new tax requirement for the construction industry of SJR company and the impact on the cost management of SJR company. It is very big. Therefore, the article specializes in the analysis of the new problem of "camp to increase" in the new tax system of SJR company. The fourth part, in view of the above analysis of the cost management of SJR company, puts forward the improvement measures from the system, and puts forward the concrete solutions from the process control. The fifth part is the conclusion and the optimization. Measures are put forward.
【學(xué)位授予單位】：蘭州交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.92;F406.7

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