本文關(guān)鍵詞：LJT公司廣樂交通安全項目成本控制問題研究　出處：《遼寧大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本控制 項目成本控制 項目成本控制流程

【摘要】：項目成本控制是指在項目的實施過程中將項目實際發(fā)生的成本控制在公司預(yù)算范圍之內(nèi)的一項項目管理工作。項目成本控制是公司面臨重要問題,項目成本控制效果的優(yōu)劣,直接影響到公司的經(jīng)濟獲益與公司的發(fā)展空間。建筑企業(yè)想要在競爭中占據(jù)有利地位,就要積極創(chuàng)新嘗試先進的成本管理方式。項目成本控制是成本管理的重要一部分,在施工企業(yè)的生產(chǎn)過程中占有重要地位。有效的項目成本控制不僅達到降低項目成本并提高企業(yè)獲利的目的,還增強企業(yè)的綜合競爭能力。本論文根據(jù)項目成本控制的相關(guān)概念界定與內(nèi)容,從分析LJT公司廣樂項目成本控制的現(xiàn)狀入手,對其在成本控制時的組織結(jié)構(gòu)情況、項目進行中的成本控制流程與項目發(fā)生費用的成本控制情況進行調(diào)研分析,針對存在的問題,從成本預(yù)測能力、成本控制組織結(jié)構(gòu)、項目成本控制流程和績效考核體系與獎罰機制方面提出了相應(yīng)的改進措施,從而為LJT公司廣樂項目實現(xiàn)全體人員、全部要素、全過程的成本控制提供建議。本論文一共分為五部分:第一部分,緒論。主要闡述了本論文的研究背景、研究目的、研究方法及研究框架。第二部分,項目成本控制相關(guān)理論。在此部分對項目成本與項目成本控制的概念進行界定,并介紹了項目成本控制的結(jié)構(gòu)、項目成本控制的程序及項目成本控制的方法。第三部分,LJT公司廣樂交通安全項目成本控制的狀況。首先對項目的概況進行描述。隨后介紹了廣樂項目成本控制的組織結(jié)構(gòu)情況、成本控制流程與廣樂項目費用的成本控制情況。其中費用成本控制現(xiàn)狀是從材料費成本控制,人工費成本控制,其他直接費成本控制、管理費等間接費成本控制這四個方面分別介紹的。第四部分,廣樂交通安全項目成本控制現(xiàn)存的問題及其原因分析。先介紹了存在的問題,包括施工前成本預(yù)測不全、忽視工期成本的管理與控制、施工階段費用成本控制存在漏洞。其次分析出導(dǎo)致問題的原因。原因主要包括施工項目成員成本預(yù)測經(jīng)驗不足、組織結(jié)構(gòu)不健全、項目成本控制流程不完善以及缺乏相應(yīng)的考核與獎罰機制。第五部分,對LJT公司以后項目成本控制提出改進建議。首先對如何提高人員成本預(yù)測能力提出相應(yīng)對策。其次優(yōu)化成本控制組織結(jié)構(gòu)。之后為完善公司成本控制流程提出建議。此外對建立項目成本控制的績效考核體系與獎罰機制提出對策。
[Abstract]:Project cost control is a project management work in which the actual cost of the project is controlled within the scope of the company's budget during the implementation of the project. Project cost control is an important problem facing the company. The effect of project cost control has a direct impact on the economic benefits of the company and the development space of the company. Construction enterprises want to occupy a favorable position in the competition. It is necessary to actively innovate and try advanced cost management methods. Project cost control is an important part of cost management. It plays an important role in the production process of construction enterprises. Effective project cost control can not only reduce the project cost and increase the profit of the enterprise. According to the definition and content of project cost control, this paper starts with the analysis of the current situation of Guanle project cost control in LJT Company. The organizational structure of the project in cost control, the process of cost control in the project and the cost control of the cost incurred in the project are investigated and analyzed. According to the existing problems, the ability of cost prediction is analyzed from the point of view of the existing problems. The cost control organization structure, project cost control process, performance appraisal system and reward and penalty mechanism are proposed to improve the corresponding measures, so as to achieve all the personnel for the LJT company Guanle project, all the elements. This paper is divided into five parts: the first part, the introduction. It mainly describes the research background, research purposes, research methods and research framework. The second part. This part defines the concept of project cost and project cost control, and introduces the structure of project cost control. The procedure of project cost control and the method of project cost control. Part 3. LJT company Guanle traffic safety project cost control status. First of all, the general situation of the project described. Then introduced the Guang Le project cost control organizational structure. Cost control process and Guang Le project cost control situation. Cost cost control status is from material cost control, labor cost control, other direct cost control. This paper introduces the four aspects of overhead cost control, such as management fee, and analyzes the existing problems and causes of the cost control of Guang Le traffic safety project. It includes incomplete cost prediction before construction and neglect of management and control of construction cost. There are loopholes in cost control in construction stage. Secondly, the causes of the problems are analyzed. The main reasons include the lack of experience in cost prediction of construction project members and the unsound organizational structure. Project cost control process is not perfect and lack of corresponding assessment and reward and punishment mechanism. 5th part. This paper puts forward some suggestions on how to improve the cost control of the project in the future of LJT Company. Firstly, it puts forward the corresponding countermeasures on how to improve the ability of predicting the personnel cost. Secondly, it optimizes the organization structure of cost control. Some suggestions are put forward. In addition, some countermeasures are put forward to establish the performance appraisal system and the reward and penalty mechanism of project cost control.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：U415.13

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本文編號：1373957