本文選題：建筑企業(yè) + 成本管理��； 參考：《四川師范大學(xué)》2013年碩士論文

【摘要】：隨著中國經(jīng)濟的快速發(fā)展，建筑業(yè)逐漸發(fā)展起來，其無論是在規(guī)模和質(zhì)量上都有了很大提升。建筑業(yè)涉及木材業(yè)、水泥業(yè)、鋼材業(yè)、冶金業(yè)、化工業(yè)、石油業(yè)、機械業(yè)等五十多個工業(yè)部門，同時與金融業(yè)、運輸業(yè)、家具業(yè)、電器業(yè)、工藝美術(shù)業(yè)、裝飾業(yè)、商業(yè)和服務(wù)業(yè)等產(chǎn)業(yè)緊密相連。建筑業(yè)的健康穩(wěn)定發(fā)展，關(guān)系著國民經(jīng)濟的平穩(wěn)健康發(fā)展。 目前中國已經(jīng)步入產(chǎn)業(yè)結(jié)構(gòu)升級和調(diào)整的重要時刻，人力資本充足的狀態(tài)正逐步向劉易斯拐點的勞動力短缺狀態(tài)轉(zhuǎn)變，勞動力成本價格將呈現(xiàn)逐漸上升的趨勢，以前低廉的勞動力成本現(xiàn)象將不復(fù)存在。在資本逐利的本質(zhì)特性下，建筑行業(yè)的企業(yè)數(shù)已經(jīng)趨于飽和，建筑企業(yè)低成本高利潤的時代已經(jīng)成為過去。今后建筑企業(yè)的厚增利潤將主要來源于成本管理，因此降低單位產(chǎn)品成本，提高利潤率成為企業(yè)增強自身實力的關(guān)鍵因素之一。 本文以L建筑公司為研究對象，運用會計財務(wù)分析手段對L建筑公司的財務(wù)報表進行深入研究，并結(jié)合目前L建筑公司的管理現(xiàn)狀，發(fā)現(xiàn)其在預(yù)算管理中存在預(yù)算管理沒有與企業(yè)戰(zhàn)略有機結(jié)合、缺乏全員參與、預(yù)算管理制度不完善，預(yù)算缺乏執(zhí)行力等成本管理問題，在工程造價管理和施工項目中也存在嚴重的成本管理問題。為了解決這些問題，，本文從成本管理理論出發(fā)，從項目決策階段、設(shè)計方案階段、建設(shè)階段推行有針對性的成本管理目標，切實實現(xiàn)全員參與和全面預(yù)算管理，幫助L建筑公司建立現(xiàn)代成本管理目標。本文的研究對于中國建筑企業(yè)建立現(xiàn)代財務(wù)制度，采取有效的成本管理措施，切實有效管理企業(yè)的財務(wù)成本支出，具有很強的實踐意義和指導(dǎo)作用。
[Abstract]:With the rapid development of China's economy, the construction industry has gradually developed, both in terms of scale and quality has been greatly improved. The construction industry involves more than 50 industrial sectors such as timber, cement, steel, metallurgy, chemical industry, oil industry, machinery industry, and so on. At the same time, it is engaged in the financial, transportation, furniture, electrical, arts and crafts, and decoration industries. Businesses and services are closely linked. The healthy and stable development of the construction industry is related to the steady and healthy development of the national economy. At present, China has stepped into an important moment of upgrading and adjusting industrial structure. The state of human capital adequacy is gradually changing to the labor shortage at Lewis' inflection point, and the price of labor costs will gradually rise. The low labor costs of the past will no longer exist. Under the essential characteristic of capital pursuing profit, the number of enterprises in construction industry has become saturated, and the era of low cost and high profit of construction enterprises has become a thing of the past. In the future, the heavy profits of construction enterprises will mainly come from cost management, so reducing unit product cost and increasing profit rate become one of the key factors for enterprises to enhance their own strength. This paper takes L construction company as the research object, uses the accounting financial analysis method to carry on the thorough research to the L construction company's financial statement, and unifies the present L construction company's management present situation, It is found that there are some cost management problems in the budget management, such as the lack of organic integration of budget management and enterprise strategy, the lack of full staff participation, the imperfection of budget management system, the lack of execution of budget, etc. There are also serious cost management problems in engineering cost management and construction projects. In order to solve these problems, from the cost management theory, the project decision-making stage, the design project stage, the construction stage carries out the targeted cost management goal, realizes the full staff participation and the overall budget management. Assist L Construction Company in establishing modern cost management objectives. The research in this paper is of great practical significance and guidance for Chinese construction enterprises to establish modern financial system, to take effective cost management measures and to effectively manage the financial cost and expenditure of enterprises.
【學(xué)位授予單位】：四川師范大學(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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