發(fā)布時(shí)間：2018-02-28 06:10

  本文關(guān)鍵詞： 成本控制 管理 對(duì)策 輝固公司　出處：《云南大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：近年來(lái),我國(guó)建筑業(yè)產(chǎn)業(yè)規(guī)模繼續(xù)擴(kuò)大,建筑業(yè)結(jié)構(gòu)調(diào)整步伐加快,生產(chǎn)方式變革逐步展開(kāi),市場(chǎng)競(jìng)爭(zhēng)仍然激烈。以國(guó)家重點(diǎn)項(xiàng)目建設(shè)、城市公共交通等基礎(chǔ)設(shè)施建設(shè)、房地產(chǎn)開(kāi)發(fā)、交通能源建設(shè)、現(xiàn)代制造業(yè)發(fā)展、社會(huì)主義新農(nóng)村建設(shè)為主體的建筑市場(chǎng)呈現(xiàn)出勃勃生機(jī),大中型建筑業(yè)企業(yè)的結(jié)構(gòu)調(diào)整進(jìn)一步深入開(kāi)展；對(duì)國(guó)外建筑市場(chǎng)的開(kāi)拓快速發(fā)展,市場(chǎng)層次和區(qū)域范圍更加優(yōu)化。與此同時(shí),民營(yíng)資本異常活躍,民營(yíng)企業(yè)迅速崛起,而許多國(guó)企大型建筑業(yè)經(jīng)濟(jì)效益低下的局面尚未得到根本改變,產(chǎn)值利潤(rùn)持續(xù)下降。近年來(lái)“粥少僧多”的市場(chǎng)競(jìng)爭(zhēng)格局,造成施工招、投標(biāo)不夠規(guī)范,無(wú)序競(jìng)爭(zhēng)使正規(guī)企業(yè)投資風(fēng)險(xiǎn)加劇。更為嚴(yán)重的是,入世以來(lái),國(guó)際同行業(yè)間有形的壁壘已逐步消失,國(guó)外各大建筑承包商相繼進(jìn)入國(guó)內(nèi)市場(chǎng),在新的態(tài)勢(shì)和局面下,國(guó)內(nèi)建筑企業(yè)的競(jìng)爭(zhēng)和淘汰將更加白熱化。 建筑市場(chǎng)競(jìng)爭(zhēng)日益加劇,企業(yè)為了生存,采用變相讓利、降低報(bào)價(jià)等方式中標(biāo),使得低價(jià)中標(biāo)已經(jīng)成為了建筑市場(chǎng)的普遍現(xiàn)象。在這種情況下,只有低成本企業(yè)才能生存。如何降低企業(yè)成本以應(yīng)對(duì)市場(chǎng)變化,這是擺在眾多施工企業(yè)面前的難題。 本文以輝固工程建設(shè)公司為例,首先對(duì)當(dāng)前建筑企業(yè)面臨的國(guó)內(nèi)外發(fā)展環(huán)境進(jìn)行了探討,分析了建筑行業(yè)競(jìng)爭(zhēng)愈發(fā)激烈,利潤(rùn)空間愈發(fā)有限的市場(chǎng)環(huán)境,針對(duì)目前建筑企業(yè)成本管理主要存在著成本核算體制不適應(yīng)市場(chǎng)經(jīng)濟(jì)的需要,針對(duì)輝固公司成本管理認(rèn)識(shí)不正確、方法落后,管理理念陳舊、經(jīng)濟(jì)與技術(shù)分析嚴(yán)重脫節(jié)、缺乏成本競(jìng)爭(zhēng)意識(shí),市場(chǎng)應(yīng)變能力差等存在的實(shí)際問(wèn)題,圍繞公司成本控制和成本管理的相關(guān)問(wèn)題進(jìn)行了梳理,構(gòu)建了輝固工程建設(shè)公司成本控制和管理的概念架構(gòu)。
[Abstract]:In recent years, the scale of China's construction industry has continued to expand, the pace of structural adjustment of the construction industry has been quickened, the transformation of production methods has been gradually launched, and the market competition is still fierce. Real estate development, traffic energy construction, the development of modern manufacturing industry and the construction of new socialist countryside as the main body of the construction market showing vitality, the structure of large and medium-sized construction enterprises to further develop; With the rapid development of the foreign construction market, the level of the market and the regional scope are more optimized. At the same time, the private capital is extremely active, and the private enterprises are rising rapidly. However, the low economic benefits of many large state-owned enterprises in the construction industry have not yet been fundamentally changed, and the output value and profits have continued to decline. In recent years, the market competition pattern of "less congee and less monks" has resulted in construction bidding and bidding is not standardized enough. Disorderly competition intensifies the investment risk of formal enterprises. What is more serious is that since China's entry into the WTO, the visible barriers between the international and the same industries have gradually disappeared, and the major construction contractors from abroad have entered the domestic market one after another, under the new situation and situation. Competition and elimination of domestic construction enterprises will become more intense. The competition in the construction market is intensifying day by day. In order to survive, enterprises adopt the methods of offering profits in disguise and reducing the quotation, which makes winning the bid at a low price has become a common phenomenon in the construction market. In this case, Only low-cost enterprises can survive. How to reduce the cost of enterprises to cope with market changes is a difficult problem facing many construction enterprises. Taking Huigu Engineering Construction Company as an example, this paper first discusses the development environment at home and abroad faced by current construction enterprises, and analyzes the market environment in which the competition in the construction industry is becoming fiercer and the profit space is becoming more limited. In view of the current cost management of construction enterprises, the cost accounting system does not meet the needs of the market economy, the cost management of Huigu Company is not correct, the method is backward, the management idea is old, and the economic and technical analysis is seriously disjointed. Lack of the sense of cost competition, poor market adaptability and other practical problems, around the company cost control and cost management related problems were combed, constructed Huigu engineering construction company cost control and management conceptual framework.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.72;F426.92

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