本文選題：管理模式 + 施工企業(yè)　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文

【摘要】：成本管理是企業(yè)永恒的管理課題，也是建筑施工企業(yè)管理的核心內(nèi)容。建筑施工企業(yè)為獲得更好的經(jīng)濟(jì)效益，實(shí)現(xiàn)又快又好的發(fā)展，，就需要借助其他管理領(lǐng)域的最新進(jìn)展對(duì)現(xiàn)有的成本管理模式進(jìn)行創(chuàng)新。 本文在前人研究的基礎(chǔ)上，先從理論上分析目標(biāo)作業(yè)成本管理模式在施工企業(yè)相較于傳統(tǒng)成本管理方法的優(yōu)勢(shì)，對(duì)目標(biāo)作業(yè)成本管理模式在施工企業(yè)應(yīng)用的必要性和可行性進(jìn)行了分析，再結(jié)合施工企業(yè)成本管理的特點(diǎn)，提出了建筑施工企業(yè)的目標(biāo)作業(yè)成本管理模式。并以泛華建設(shè)集團(tuán)有限公司的實(shí)際施工案例作為研究對(duì)象，對(duì)目標(biāo)作業(yè)成本管理模式在建筑施工類企業(yè)的實(shí)際應(yīng)用展開了具體的實(shí)證研究，從成本計(jì)劃、目標(biāo)成本確定、成本分類、成本計(jì)算、成本考核等一系列步驟，詳細(xì)展現(xiàn)了目標(biāo)作業(yè)成本管理模式實(shí)際應(yīng)用的全貌。 目標(biāo)-作業(yè)成本管理模式的基本原理的引入與實(shí)施，有助于施工企業(yè)從戰(zhàn)略上預(yù)測(cè)和確定目標(biāo)成本，戰(zhàn)術(shù)上優(yōu)化施工業(yè)務(wù)流程，準(zhǔn)確的核算施工成本，做到事前、事中、事后的全面控制，切實(shí)提高企業(yè)的經(jīng)濟(jì)效益，增強(qiáng)企業(yè)的競(jìng)爭能力。
[Abstract]:Cost management is the eternal subject of enterprise management and the core content of construction enterprise management. In order to obtain better economic benefits and realize fast and good development, construction enterprises need to innovate the existing cost management model with the help of the latest progress in other management fields.
On the basis of previous research, this paper first analyzes the advantages of the target activity-based cost management model in the construction enterprise compared with the traditional cost management method, analyzes the necessity and feasibility of the application of the target activity-based cost management model in the construction enterprise, and then combines the characteristics of the cost management of the application enterprise, and puts forward the construction application. The target activity-based cost management model of the industrial and industrial enterprises. And taking the actual construction case of Pan Hua Construction Group Co., Ltd. as the research object, the practical application of the target activity-based cost management model in the actual construction enterprises is carried out, from the cost plan, the cost classification, the cost calculation, the cost assessment and so on. A series of steps show the full application of the target activity based costing management mode in detail.
The introduction and implementation of the basic principles of the target activity cost management model will help the construction enterprises to predict and determine the target cost strategically, optimize the construction business process in tactics, accurately calculate the construction cost, achieve the overall control in advance, matter and afterwards, effectively raise the economic benefit of the enterprise and enhance the competitive ability of the enterprise.
【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)】：F426.92;F275.3

【引證文獻(xiàn)】

相關(guān)期刊論文 前3條

1 閆秋穎;;目標(biāo)成本管理在施工成本管理中的運(yùn)用分析[J];管理觀察;2017年08期

2 鄭國亮;;基于質(zhì)量目標(biāo)管理在建筑施工管理中的應(yīng)用研究[J];建材與裝飾;2016年36期

3 魏進(jìn)泉;;基于成本作業(yè)法的市政道路施工成本控制[J];福建建材;2015年03期

相關(guān)碩士學(xué)位論文 前1條

1 吳愷源;電力施工企業(yè)價(jià)值鏈管理優(yōu)化模型[D];華北電力大學(xué);2015年

本文編號(hào)：1985759