本文選題：成本　切入點(diǎn)：施工項(xiàng)目　出處：《湘潭大學(xué)》2014年碩士論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)的飛速發(fā)展、城市化進(jìn)程的不斷推進(jìn)，大量、大規(guī)模的鐵路、公路施工項(xiàng)目開(kāi)始投入建設(shè)。一直以來(lái)工程施工項(xiàng)目的成本控制都是建筑企業(yè)管理中的熱點(diǎn)問(wèn)題，任何一家建筑企業(yè)想要在市場(chǎng)經(jīng)濟(jì)的浪潮中站穩(wěn)腳跟，就必須想方設(shè)法提高工程施工項(xiàng)目的成本控制管理效率，增強(qiáng)企業(yè)的核心競(jìng)爭(zhēng)力。隨著全過(guò)程成本控制理論的不斷發(fā)展與完善，現(xiàn)已逐漸意識(shí)到傳統(tǒng)的成本控制與管理是不全面的，應(yīng)運(yùn)用更為系統(tǒng)、全面、動(dòng)態(tài)的管理理念和方法進(jìn)行全方位、全過(guò)程的項(xiàng)目成本控制。 筆者以施工項(xiàng)目的成本控制為研究對(duì)象，論述了項(xiàng)目成本控制的目標(biāo)、要素和環(huán)節(jié)以及進(jìn)行項(xiàng)目成本控制的原則和方法。將全面成本控制原則、動(dòng)態(tài)控制等原則結(jié)合成本累計(jì)曲線法、掙值法分析運(yùn)用于施工項(xiàng)目成本控制研究。同時(shí)以成本控制理論為基礎(chǔ)，結(jié)合SD客運(yùn)專線TJ-3標(biāo)施工項(xiàng)目的實(shí)際情況，分析其現(xiàn)階段成本控制的現(xiàn)狀及存在的問(wèn)題，主要包括缺乏核心的成本控制管理方法、成本核算時(shí)效性差、成本控制制度形式化嚴(yán)重等問(wèn)題。導(dǎo)致這些問(wèn)題的具體原因主要是部分領(lǐng)導(dǎo)對(duì)成本控制工作重視不夠、部分工作人員缺乏成本控制力以及忽視成本控制的綜合評(píng)價(jià)等等。 通過(guò)對(duì)該施工項(xiàng)目成本控制問(wèn)題及原因的分析，對(duì)施工項(xiàng)目的成本控制體系進(jìn)行優(yōu)化，主要包括目標(biāo)體系、責(zé)任體系和評(píng)價(jià)指標(biāo)體系，，對(duì)該施工項(xiàng)目的成本控制工作進(jìn)行系統(tǒng)的分析，為施工項(xiàng)目成本控制提供有效的分析方法。最后提出加強(qiáng)該施工項(xiàng)目成本控制方面的措施，主要包括重視成本控制過(guò)程中計(jì)劃的實(shí)施、改進(jìn)成本控制方法以及完善成本控制制度等等。
[Abstract]:With the rapid development of China's economy and the development of urbanization, a large number of large-scale railway and highway construction projects have been put into construction.Cost control of construction projects has always been a hot issue in the management of construction enterprises. Any construction enterprise wants to stand firm in the wave of market economy.Therefore, we must try our best to improve the efficiency of cost control management and enhance the core competitiveness of enterprises.With the continuous development and improvement of the whole process cost control theory, it is gradually realized that the traditional cost control and management is not comprehensive.The whole process of project cost control.Taking the cost control of construction project as the research object, the author discusses the goal, elements and links of project cost control, as well as the principles and methods of project cost control.The principles of total cost control and dynamic control are combined with the cost cumulative curve method and the earned value method is applied to the study of construction project cost control.At the same time, based on the cost control theory, combined with the actual situation of TJ-3 standard construction project of SD passenger dedicated line, this paper analyzes the current situation and existing problems of cost control, including the lack of core cost control management method.The cost accounting time is poor, the cost control system formalization is serious and so on.The specific causes of these problems are that some leaders pay less attention to cost control, some staff lack cost control and neglect the comprehensive evaluation of cost control, and so on.Through the analysis of the cost control problems and reasons of the construction project, the cost control system of the construction project is optimized, including the target system, the responsibility system and the evaluation index system.The cost control of the construction project is systematically analyzed, which provides an effective analysis method for the cost control of the construction project.Finally, the measures to strengthen the cost control of the construction project are put forward, including paying attention to the implementation of the plan in the process of cost control, improving the method of cost control and perfecting the cost control system and so on.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：U215.1

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