本文關(guān)鍵詞：國道317線G2段項目成本預(yù)算管理問題及對策　出處：《長沙理工大學》2013年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 施工企業(yè) 成本預(yù)算 目標利潤

【摘要】：隨著改革開放的不斷深入，我國市場經(jīng)濟體制改革也在不斷地深化發(fā)展，經(jīng)濟體制日益趨向完善，各企業(yè)面臨的經(jīng)營環(huán)境在不斷地發(fā)生變化，，市場競爭顯得更趨激烈。在激烈的市場競爭中，成本競爭顯得尤為重要，企業(yè)要想在市場競爭中取得優(yōu)勢，必須對成本進行合理預(yù)算、科學規(guī)劃管理和控制。施工企業(yè)經(jīng)營活動不僅具有一般企業(yè)經(jīng)營活動的特征，還具有其特殊性：投資巨大；周期長；不確定性因素多，風險大；項目參與人員多；項目管理極為重要等。施工企業(yè)要想在保證工程質(zhì)量的前提下獲得理想的利潤，對項目成本進行科學合理的預(yù)算管理是十分重要的，科學、完善的成本預(yù)算管理和預(yù)算管理體系是企業(yè)獲得市場主動權(quán)和競爭優(yōu)勢的基礎(chǔ)。成本預(yù)算管理貫穿施工項目的全過程，必須對項目的各個階段進行科學的預(yù)算和規(guī)范的管理，做到事前規(guī)劃、事中控制、事后評價總結(jié)，在保證工程的質(zhì)量和工程按期完成的條件下，獲得目標利潤，從而提高企業(yè)的市場競爭力，推進企業(yè)的可持續(xù)發(fā)展。 本文的選題來源于國道317項目G2標段的成本預(yù)算管理工作，因為該項目成本預(yù)算管理存在一定的缺陷和缺乏科學有效的成本預(yù)算管理方案作指導，所以醞釀對這個課題試圖進行深入的研究以指導項目的成本預(yù)算管理工作。本文研究分析該項目成本預(yù)算管理現(xiàn)狀及存在的問題，并分析上述問題對公司生產(chǎn)經(jīng)營產(chǎn)生的影響，借鑒相關(guān)施工行業(yè)采用的一些成本預(yù)算管理模式，根據(jù)該項目的特點設(shè)計一套實施方案，最后分析為保證成本預(yù)算管理方案的順利實施而制定的一系列保障措施。本文對預(yù)算的編制、執(zhí)行、控制進行了分析研究，其重點還是在預(yù)算的執(zhí)行和控制上，突出預(yù)算管理的特征。 本文試圖從解讀國家政策，吸收相關(guān)企業(yè)對成本預(yù)算管理的經(jīng)驗，對現(xiàn)有的國內(nèi)外研究進行吸收、總結(jié)，以公路施工企業(yè)的性質(zhì)、特點為基點，通過對施工企業(yè)成本預(yù)算管理現(xiàn)狀的細致分析，尋求解決施工企業(yè)加強成本預(yù)算管理迫切性的對策。本課題從背景下尋找規(guī)律，從現(xiàn)狀里透視問題，在探究中回答命題，希望為施工企業(yè)如何加強成本預(yù)算管理起到拋磚引玉的作用。
[Abstract]:With the deepening of reform and opening up, China's market economic system reform are constantly deepening development, economic system more perfect, the enterprises are facing the business environment are constantly changing, the market competition is more intense. In the fierce market competition, cost competition is particularly important, if the enterprise wants to obtain the advantage in the market in the competition, must be a reasonable budget for the cost of scientific planning and management and control. The characteristics of business activities of construction enterprises not only has the general business activities, but also has its particularity: huge investment; long period; many factors of uncertainty, risk; project participants; project management is very important for construction enterprise to. To obtain the ideal under the premise of ensuring the quality of the profit budget management scientifically and reasonably is very important, the science of project cost, improve the cost budget Management and budget management system is the foundation for enterprises to gain the initiative in the market and the competitive advantage. The cost budget management throughout the whole process of construction project, the project must be in various stages of scientific and standardized management of the budget, so advance planning, process control, post evaluation summary, in ensuring the quality of the project and the project completed on schedule under the condition of obtaining profits, so as to improve the market competitiveness of enterprises, promote the sustainable development of enterprises.
This subject comes from the project of national highway 317 in the G2 section of the cost budget management, because the cost budget management of the project there are some flaws and lack of scientific and effective cost budget management as a guide, so brewing on the subject tried to conduct in-depth research to guide the project cost budget management. This paper analyzes the status quo of the project cost the budget management and the existing problems, and to analyze the impact of the problem on the production and operations of the company, from the construction industry with some of the cost budget management, design a set of implementation plan according to the characteristics of the project, the final analysis of a series of security measures to ensure the smooth implementation of the project cost budget management. The implementation of preparation of the budget and control are analyzed, the focus is on the implementation and control of budget, budget management especially prominent Sign.
This paper attempts to interpret from the national policy, the absorption related enterprises experience on cost budget management, the existing research at home and abroad are summarized, the absorption properties of the highway construction enterprise, characteristics as the basis, through a detailed analysis of the status of budget management of construction enterprises cost, seeking to solve the construction enterprises to strengthen the cost budget management of urgent countermeasures this topic to find the law from the perspective of context, from the current situation, answer the proposition in the inquiry, I hope to provide a reference for the construction enterprises to strengthen cost budget management.

【學位授予單位】：長沙理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：U415.13;F512.3

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本文編號：1400537