本文選題：EPC　切入點：成本管理　出處：《首都經(jīng)濟貿(mào)易大學》2014年碩士論文　論文類型：學位論文

【摘要】：成本管理作為C公司EPC項目財務(wù)管理的重要組成部分，始終成為管理實踐中的重要課題。本文所指成本是項目投入的全部資源以及風險轉(zhuǎn)化形成支出的成本，是項目全生命周期成本，并不限于財務(wù)會計中的成本概念。 本文以傳統(tǒng)進出口貿(mào)易商轉(zhuǎn)型而來的承包商C公司為研究對象，簡要介紹了C公司背景、業(yè)務(wù)起源及特征，綜合分析了C公司項目成本管理現(xiàn)狀，，在此基礎(chǔ)上，通過歸納總結(jié)，提出了項目成本管理中存在的六大問題：即因成本估算未取得有效報價、合同隱性成本估計不足、缺乏對業(yè)主國稅收環(huán)境了解導致的成本估算范圍不全面；因在政治、土建、涉稅等風險應激不足導致的執(zhí)行風險估計不充分；因缺乏管理標準導致的合同變更缺乏系統(tǒng)評估；因預算、審核、報送等環(huán)節(jié)管理缺失導致現(xiàn)場費用缺乏規(guī)范管理；因缺乏創(chuàng)新管理思路導致的財務(wù)費用控制手段單一以及在成本確認、現(xiàn)金流管理與費用分攤等環(huán)節(jié)出現(xiàn)的會計信息質(zhì)量瑕疵。 本文主要運用目標管理、動態(tài)管理、信息系統(tǒng)理論及價值理論提出了解決問題的思路，即以“風險導向、創(chuàng)新手段、夯實基礎(chǔ)、構(gòu)建機制、多舉并措”為原則，通過嚴控對內(nèi)價格條款、引入專業(yè)機構(gòu)、加強專業(yè)人才建設(shè)強化財務(wù)評審；通過量化風險評估方法、借助外部獨立評估結(jié)論、加強項目動態(tài)監(jiān)控形成系統(tǒng)的風險影響評估方法；通過分級授權(quán)與綜合評判規(guī)范合同變更；通過完善預算編制、強化現(xiàn)場費用核銷管理、設(shè)置區(qū)域中心會計以及借助信息化手段提高費用控制效率；通過規(guī)劃梳理保函需求、創(chuàng)新支付手段、引入避險工具等創(chuàng)新管理手段；通過規(guī)范工程成本進度確認、加強項目現(xiàn)金流管理、合理分攤公共費用等夯實會計基礎(chǔ)；通過引入項目巡查與審計、充分發(fā)揮激勵手段、構(gòu)建長效機制的具體措施形成管控合力，全方位網(wǎng)絡(luò)化地推進風險導向的項目成本管理。 通過本文研究，為集成商務(wù)型承包商項目成本控制提出了的基本見解和具體思路。
[Abstract]:Cost management, as an important part of EPC project financial management in C Company, has always been an important subject in management practice. Project life cycle cost is not limited to the concept of cost in financial accounting. This paper takes C Company, a contractor transformed from traditional import and export traders, as the research object, briefly introduces the background, business origin and characteristics of C Company, and analyzes the current situation of project cost management in C Company. Through summing up, six problems in project cost management are put forward: (1) because the cost estimate has not obtained effective quotation, the implicit cost estimate of contract is insufficient, and the scope of cost estimation caused by lack of understanding of the tax environment of owner country is not comprehensive; The implementation risk estimates resulting from insufficient political, civil and tax-related risk stress are inadequate; contract changes due to lack of management standards are not systematically assessed; due to budget, audit, The lack of management leads to the lack of standardized management of on-site expenses, the lack of innovative management ideas resulting in a single means of financial cost control and accounting information quality defects in such links as cost confirmation, cash flow management and expense allocation. This article mainly uses the objective management, the dynamic management, the information system theory and the value theory to put forward the thought to solve the problem, namely "the risk orientation, the innovation means, the solid foundation, the construction mechanism, the multiple measures" as the principle, the article mainly uses the goal management, the dynamic management, the information system theory and the value theory. Through strictly controlling the terms of internal price, introducing professional institutions, strengthening the construction of professionals to strengthen financial evaluation, strengthening the project dynamic monitoring to form a systematic risk impact assessment method through quantitative risk assessment method, with the help of external independent evaluation conclusions; Through hierarchical authorization and comprehensive evaluation to standardize contract changes; through improving budget preparation, strengthening the management of on-site cost write-off, setting up regional center accounting and using information means to improve the efficiency of cost control; through planning to sort out the need for guarantees, Innovative means of payment, the introduction of risk-averse tools and other innovative management means; through the standardization of project cost progress confirmation, strengthening project cash flow management, reasonable allocation of public expenses, and so on to consolidate the accounting foundation, through the introduction of project inspection and audit, Giving full play to the incentive means, the concrete measures to construct the long-effect mechanism form the resultant force of control and control, and promote the risk-oriented project cost management in all directions and network. Through the research of this paper, the author puts forward the basic ideas and concrete ideas for the cost control of integrated commercial contractor project.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275.3;F426.6

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