本文選題：建筑企業(yè)　切入點(diǎn)：成本控制　出處：《大連海事大學(xué)》2013年碩士論文

【摘要】：隨著經(jīng)濟(jì)全球化的發(fā)展,建筑施工企業(yè)面臨市場生存環(huán)境正在發(fā)生巨大的變化,不斷接受著來自本行業(yè)和外來進(jìn)入者越來越激烈的市場競爭,業(yè)主的需求日趨苛刻,市場建筑材料、人工成本價(jià)格的不斷上漲,中標(biāo)價(jià)格的不斷壓低,墊資比例不斷提高,質(zhì)量標(biāo)準(zhǔn)不斷提升,工期時(shí)間不斷縮短,建筑企業(yè)的凈利潤水平不斷被壓縮,要想生存與發(fā)展,必須轉(zhuǎn)變經(jīng)營機(jī)制,加強(qiáng)項(xiàng)目成本控制的管理,采用先進(jìn)、科學(xué)的管理思想、管理模式和管理手段,加強(qiáng)建筑企業(yè)自身成本的管理與控制,提高企業(yè)成本的競爭能力。本人所在的大連市某中型建筑企業(yè)每年平均施工面積在50萬平方米左右,年產(chǎn)值約5億左右,年平均凈利率在3%左右,此利潤水平還不具備很高的市場競爭能力。故本文認(rèn)真分析了本企業(yè)項(xiàng)目成本管理體系存在問題,在項(xiàng)目成本控制管理基本理論的指導(dǎo)下,對企業(yè)成本管理體系進(jìn)行了改進(jìn)設(shè)計(jì),對成本控制管理對象、流程、管理順序、即時(shí)性、考核與評價(jià)等方面進(jìn)行了全面的設(shè)計(jì),并預(yù)測了成本改進(jìn)體系實(shí)施后的效果。 本文根據(jù)項(xiàng)目管理理論,結(jié)合企業(yè)實(shí)際情況,對企業(yè)成本控制管理體系進(jìn)行了分析,提出成本控制管理體系改進(jìn)的創(chuàng)新設(shè)計(jì),對提升企業(yè)競爭能力,提高項(xiàng)目管理水平,實(shí)現(xiàn)建筑企業(yè)利潤最大化進(jìn)行了認(rèn)真的思考與研究。
[Abstract]:With the development of economic globalization, construction enterprises are facing great changes in the market living environment. They are constantly accepting more and more fierce market competition from their own industries and foreign entrants, and the owners' demands are becoming increasingly harsh.Construction materials in the market, the price of labor costs continuously rising, the price of winning bids continuously decreasing, the proportion of cushion capital constantly increasing, the quality standard constantly improving, the duration of construction time continuously shortening, and the net profit level of construction enterprises continuously being compressed,In order to survive and develop, we must change the management mechanism, strengthen the management of project cost control, adopt advanced and scientific management thought, management mode and management means, and strengthen the management and control of construction enterprise's own cost.Improve the competitiveness of the cost of the enterprise.The average construction area of a medium-sized construction enterprise in Dalian is about 500000 square meters every year, the annual output value is about 500 million, and the annual average net interest rate is about 3%.The instantaneity, assessment and evaluation are designed comprehensively, and the effect of cost improvement system is forecasted.According to the project management theory and the actual situation of the enterprise, this paper analyzes the cost control management system of the enterprise, and puts forward the innovative design of the cost control management system, which can enhance the competitive ability of the enterprise and improve the level of project management.Realize the construction enterprise profit maximization to carry on the serious thinking and the research.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.92

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本文編號：1685206