【摘要】：隨著國家經(jīng)濟體制改革的深入,市場競爭愈加激烈,工程建筑市場逐步規(guī)范,競爭也是更加殘酷,利潤空間受到嚴重擠壓,對施工企業(yè)管理提出了更高的要求。企業(yè)要想生存和發(fā)展,在競爭中立于不敗之地,以合理的價位中標,并生產(chǎn)出工期短、質(zhì)量好、成本低和用戶滿意的產(chǎn)品,必須運用一套行之有效的管理方法加強企業(yè)管理,節(jié)能降耗,內(nèi)部挖掘的路子,通過降低成本最終實現(xiàn)經(jīng)濟效益最大化。 運用因素比較法進行成本管控,具有通俗易懂、簡單易行,便于掌握的特點。比較法的應(yīng)用,是將實際指標與目標指標對比。以此檢查目標完成的情況,分析影響目標完成的積極因素和消極因素,以便及時采取措施,保證成本目標的實現(xiàn)。因素比較法在建筑安裝企業(yè)成本分析中通常有兩個目標成本,即施工圖預算、計劃成本,以施工圖預算控制最為關(guān)鍵,以施工圖預算為參照,可以從根本上分析影響經(jīng)濟效益的因素,達到用數(shù)據(jù)說話,及時發(fā)現(xiàn)問題并糾正問題,從而提高自身市場競爭能力,推進企業(yè)可持續(xù)發(fā)展。 本文以中化集團第十一建設(shè)有限公司庫車項目部為工程案例,對工程前期、工程中期、工程竣工節(jié)點,運用因素對比法對相關(guān)技術(shù)經(jīng)濟指標進行分析,檢查目標的完成情況,分析產(chǎn)生差異的原因,提出解決問題的途徑,從而挖掘內(nèi)部潛力。
[Abstract]:With the deepening of the national economic system reform, the market competition is becoming more and more fierce, the engineering construction market is gradually standardized, the competition is more cruel, the profit space has been seriously squeezed, and the management of construction enterprises has been put forward higher requirements. If an enterprise wants to survive and develop, stand in an invincible position in the competition, win the bid at a reasonable price, and produce products with short construction period, good quality, low cost and satisfactory users, it must use a set of effective management methods to strengthen the management of the enterprise. Energy saving and consumption reduction, internal excavation way, through reducing the cost to realize the economic benefit maximization. The method of factor comparison is easy to understand, easy to use and easy to grasp. The application of comparative method is to compare the actual index with the target index. The positive and negative factors affecting the achievement of the goal are analyzed in order to take timely measures to ensure the realization of the cost target. The factor comparison method usually has two target costs in the cost analysis of construction and installation enterprises, that is, the construction drawing budget, the plan cost, the construction drawing budget control is the most critical, and the construction drawing budget is the reference. The factors affecting economic benefits can be fundamentally analyzed, and the data can be used to speak, find problems and correct problems in time, thus improving their market competitiveness and promoting the sustainable development of enterprises. In this paper, taking the depot project department of the 11th Construction Co., Ltd of Sinochem Group as an engineering case, the paper analyzes the relevant technical and economic indexes by using the method of factor contrast to check the completion of the target, and analyzes the pre-project, mid-stage and completion nodes of the project. Analyze the cause of the difference, put forward the way to solve the problem, so as to tap the internal potential.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.92;F275.3

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