本文關(guān)鍵詞：建筑施工企業(yè)戰(zhàn)略成本管理研究　出處：《河南大學(xué)》2009年碩士論文　論文類型：學(xué)位論文

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【摘要】： 隨著市場經(jīng)濟(jì)的不斷發(fā)展和我國基建管理體制改革的不斷深化,我國建筑施工企業(yè)面臨的社會(huì)環(huán)境發(fā)生了巨大的變化,競爭愈加激烈。面對急劇變化的生存環(huán)境,企業(yè)如何在激烈的競爭中尋求成本優(yōu)勢,謀求發(fā)展,成為擺在建筑施工企業(yè)面前的亟待解決的問題。戰(zhàn)略成本管理是企業(yè)面對日益劇烈的市場競爭環(huán)境,為了適應(yīng)戰(zhàn)略管理的需要而產(chǎn)生和發(fā)展的。其實(shí)質(zhì)是尋求企業(yè)長期的競爭優(yōu)勢。我國建筑施工企業(yè)要想根據(jù)外部環(huán)境及其變化趨勢,結(jié)合自身內(nèi)部資源條件,正確制定企業(yè)競爭戰(zhàn)略,從而獲得持續(xù)競爭優(yōu)勢,就必須實(shí)行戰(zhàn)略成本管理。 同時(shí),在現(xiàn)代市場經(jīng)濟(jì)環(huán)境下很多建筑施工企業(yè)是一種建筑綜合服務(wù)的提供者,除了生產(chǎn)活動(dòng)之外,還有大量的設(shè)計(jì)、咨詢等服務(wù)活動(dòng)。我國建筑企業(yè)的成本管理只有符合產(chǎn)業(yè)特點(diǎn)才能起到積極作用,因此尋找符合建筑業(yè)特點(diǎn)的企業(yè)成本管理方法具有重要的現(xiàn)實(shí)意義。 本文正是結(jié)合了建筑施工企業(yè)的特點(diǎn),探討了建筑施工企業(yè)的戰(zhàn)略成本管理。 論文分為六章,第一章是緒論,介紹了選題的背景和意義、戰(zhàn)略成本管理的產(chǎn)生及發(fā)展、建筑施工企業(yè)實(shí)施戰(zhàn)略成本管理的必要性和可行性,以及本文的研究目的、內(nèi)容、方法、創(chuàng)新及不足。第二章為文獻(xiàn)綜述,搜集了國內(nèi)外關(guān)于戰(zhàn)略成本管理的文獻(xiàn)并闡述其主要觀點(diǎn)。第三章對戰(zhàn)略成本管理理論進(jìn)行梳理,介紹了戰(zhàn)略成本管理的概念,分析了戰(zhàn)略成本管理的特點(diǎn),介紹了戰(zhàn)略價(jià)值鏈分析、戰(zhàn)略定位分析和戰(zhàn)略成本動(dòng)因分析等分析方法,并對與戰(zhàn)略成本管理有關(guān)的成本管理方法進(jìn)行了介紹,主要介紹了成本企劃和作業(yè)成本法,并分析了其優(yōu)點(diǎn)和缺點(diǎn)。第四章是我國建筑施工企業(yè)的成本管理分析,分析了建筑施工企業(yè)的特點(diǎn)、成本管理的現(xiàn)狀及弊端,對建筑施工企業(yè)進(jìn)行了價(jià)值鏈分析、戰(zhàn)略定位分析和成本動(dòng)因分析,對建筑施工企業(yè)成本管理模式進(jìn)行了探討,認(rèn)為建筑施工企業(yè)應(yīng)當(dāng)采用成本企劃和作業(yè)成本法相結(jié)合的成本管理方法。第五章是案例分析,結(jié)合某建筑施工企業(yè)進(jìn)行分析。第六章是結(jié)論。認(rèn)為我國建筑施工企業(yè)實(shí)行戰(zhàn)略成本管理是大勢所趨;我國建筑施工企業(yè)應(yīng)當(dāng)向設(shè)計(jì)、咨詢等相關(guān)領(lǐng)域整合,走工程總承包企業(yè)的路子;成本企劃和作業(yè)成本法相結(jié)合的成本管理模式更加適合建筑施工企業(yè)的成本管理。
[Abstract]:With the continuous development of the market economy and the deepening of the reform of the infrastructure management system in China, the social environment faced by the construction enterprises in China has undergone tremendous changes. The competition is becoming more and more fierce. Facing the rapidly changing living environment, how to seek the cost advantage and the development in the fierce competition. Strategic cost management is the increasingly fierce market competition environment. In order to meet the needs of strategic management and the emergence and development. Its essence is to seek long-term competitive advantage of enterprises. Chinese construction enterprises want to combine their own internal resource conditions according to the external environment and its changing trend. It is necessary to carry out strategic cost management to make the enterprise competitive strategy correctly and obtain the sustainable competitive advantage. At the same time, in the modern market economy environment, many construction enterprises are a kind of comprehensive building service providers, in addition to production activities, there are a large number of designs. The cost management of construction enterprises in our country can only play an active role in accordance with the characteristics of industry, so it is of great practical significance to find the cost management methods that accord with the characteristics of construction industry. Combining the characteristics of construction enterprises, this paper discusses the strategic cost management of construction enterprises. The paper is divided into six chapters, the first chapter is an introduction, introduced the background and significance of the topic, the emergence and development of strategic cost management, the necessity and feasibility of the implementation of strategic cost management in construction enterprises. And the purpose, content, method, innovation and deficiency of this paper. The second chapter is the literature review. The third chapter reviews the theory of strategic cost management, introduces the concept of strategic cost management, and analyzes the characteristics of strategic cost management. This paper introduces the analysis methods of strategic value chain analysis, strategic positioning analysis and strategic cost driver analysis, and introduces the cost management methods related to strategic cost management. This paper mainly introduces cost planning and activity-based costing, and analyzes its advantages and disadvantages. Chapter 4th is the cost management analysis of construction enterprises in China, and analyzes the characteristics of construction enterprises. The current situation and disadvantages of cost management, the value chain analysis, strategic positioning analysis and cost driver analysis of construction enterprises are carried out, and the cost management mode of construction enterprises is discussed. The author thinks that the construction enterprise should adopt the cost management method which combines cost planning and activity-based costing. Chapter 5th is the case study. Chapter 6th is the conclusion. It is considered that the strategic cost management is the trend of the times for the construction enterprises in our country. The construction enterprises of our country should integrate to the design, consulting and other related fields, and take the road of the general contracting enterprise of the project; The cost management model which combines cost planning and activity-based costing is more suitable for cost management of construction enterprises.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號(hào)】：F406.72;F426.92

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 張媛媛;;建筑施工企業(yè)戰(zhàn)略成本管理的研究[J];甘肅聯(lián)合大學(xué)學(xué)報(bào)(自然科學(xué)版);2011年02期

2 李呈坤;;淺談建筑施工企業(yè)成本管理的必要性[J];價(jià)值工程;2012年03期

相關(guān)碩士學(xué)位論文 前4條

1 陳慶忠;小型施工企業(yè)成本管理研究[D];華南理工大學(xué);2010年

2 石楊;W公司內(nèi)部控制機(jī)制的分析與思考[D];上海交通大學(xué);2011年

3 竇娜;A集團(tuán)企業(yè)質(zhì)量成本管理的方案設(shè)計(jì)[D];吉林大學(xué);2013年

4 辛媛媛;作業(yè)成本法在公路施工企業(yè)中的應(yīng)用研究[D];大連理工大學(xué);2012年

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本文編號(hào)：1382046