SL建筑裝飾公司項(xiàng)目成本控制研究
發(fā)布時(shí)間:2018-01-05 16:35
本文關(guān)鍵詞:SL建筑裝飾公司項(xiàng)目成本控制研究 出處:《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文 論文類型:學(xué)位論文
更多相關(guān)文章: 裝飾工程項(xiàng)目 成本控制 控制流程 成本控制方法
【摘要】:我國的建筑裝飾行業(yè)具有廣闊的市場(chǎng)前景,同時(shí)市場(chǎng)競(jìng)爭(zhēng)也日益激烈,尤其是小型建筑裝飾企業(yè)面臨著優(yōu)勝劣汰的嚴(yán)峻考驗(yàn),在機(jī)遇與挑戰(zhàn)并存的境況下,,要在市場(chǎng)激烈的競(jìng)爭(zhēng)中生存和發(fā)展下去,對(duì)于SL建筑裝飾公司而言加強(qiáng)成本控制意識(shí),提高成本控制水平,有效降低施工項(xiàng)目成本尤為重要。 本文運(yùn)用了資料查閱法、定量分析法等方法。首先對(duì)建筑裝飾行業(yè)成本控制的相關(guān)理論進(jìn)行了研究,主要闡述了建筑裝飾項(xiàng)目成本控制的概念、作用、原則和方法;其次以SL建筑裝飾公司為主要實(shí)體研究對(duì)象,分析了SL建筑裝飾公司項(xiàng)目成本控制存在的問題,主要是成本控制意識(shí)淡薄、體系不完善、方法落后、制度不健全、人員業(yè)務(wù)素質(zhì)不高、施工組織不完善、崗位權(quán)責(zé)不明確等;再次對(duì)存在問題的原因進(jìn)行了分析,主要是公司處于創(chuàng)業(yè)初期,各項(xiàng)制度不完善以及公司裝飾工程項(xiàng)目的業(yè)務(wù)特點(diǎn)造成公司成本控制不到位;然后結(jié)合成本控制理論研究,針對(duì)目前SL建筑公司成本控制現(xiàn)狀,制定出系統(tǒng)的工程項(xiàng)目成本控制方案,在成本控制的總體上從組織架構(gòu)、公司制度、合同和經(jīng)濟(jì)措施等方面進(jìn)行完善;在成本控制具體實(shí)施上按“確定目標(biāo)——成本控制——成本核算——成本分析——成本考核”的標(biāo)準(zhǔn)化流程進(jìn)行項(xiàng)目施工成本管,結(jié)合目標(biāo)責(zé)任成本法與財(cái)務(wù)成本報(bào)表分析法對(duì)工程項(xiàng)目進(jìn)行全方位、全過程的成本控制;最后通過SL建筑裝飾公司的A項(xiàng)目對(duì)所制定的系統(tǒng)的成本控制方案進(jìn)行演練驗(yàn)證。 經(jīng)過驗(yàn)證分析后得出結(jié)論:所制定的成本控制方案在實(shí)踐中是可行的,有效的,并且能夠?yàn)榕cSL建筑裝飾公司相類似的建筑裝飾企業(yè)提供成本控制方面的借鑒。
[Abstract]:China's building decoration industry has broad market prospects, but also increasingly fierce market competition, especially small building decoration enterprise is facing a severe test of survival of the fittest, opportunities and challenges in the circumstances, in order to survive in the fierce market competition and develop, for SL building decoration companies to strengthen the cost control consciousness and improve the level of cost control, effectively reduce the cost of construction projects is particularly important.
This paper uses the data access method, quantitative analysis method. Firstly, building decoration industry cost control theory is studied, mainly expounds the concept, construction and decoration project cost control, principles and methods; followed by SL architectural decoration company as the main body the object of study, analysis of the SL building decoration project the problems of cost control, cost control is the main consciousness, imperfect system, backward method, the system is not perfect, the service quality is not high, the construction organization is not perfect, job responsibilities are not clear; again the causes of the problems are analyzed, the company is mainly in the early days, the company is not in place due to cost control the system is not perfect and the decoration project business characteristics; then combined with the theory of cost control, aiming at the SL construction company cost control situation, develop A scheme of the construction project cost control system, the overall cost control from the organizational structure, corporate system, contract and economic measures to improve the implementation of cost control; according to "determine the target cost control, cost accounting, cost analysis, cost assessment of the standardization process of construction project cost management combined, the target responsibility cost method and the financial cost analysis report for a full range of project cost control of the whole process; finally through the construction decoration company SL A to make the system of project cost control scheme of drill verification.
After verification and analysis, it is concluded that the cost control plan is feasible and effective in practice, and it can provide reference for building decoration enterprises similar to SL building decoration company.
【學(xué)位授予單位】:首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:TU767;F426.92
【引證文獻(xiàn)】
中國期刊全文數(shù)據(jù)庫 前2條
1 曹科;;建筑裝飾工程的現(xiàn)場(chǎng)管理剖析[J];江西建材;2015年17期
2 王晴;;基于全壽命周期的建筑裝飾工程成本控制方法[J];中外企業(yè)家;2015年02期
中國碩士學(xué)位論文全文數(shù)據(jù)庫 前2條
1 尹偉臣;HYDRY綜合病房樓建設(shè)項(xiàng)目成本控制研究[D];哈爾濱理工大學(xué);2016年
2 侯琳;SL建筑工程項(xiàng)目成本控制研究[D];吉林大學(xué);2016年
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