本文關(guān)鍵詞： 成本控制 控制措施 偏差分析 改進(jìn)完善　出處：《北京交通大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著國(guó)際國(guó)內(nèi)經(jīng)濟(jì)形勢(shì)的變化,當(dāng)前,我國(guó)建筑施工市場(chǎng)形勢(shì)總體呈下滑態(tài)勢(shì)。除個(gè)別城市外,全國(guó)大多數(shù)城市的市場(chǎng)成交量連續(xù)幾年下降。當(dāng)前房地產(chǎn)市場(chǎng)供過于求,一方面是建筑施工不斷增加,另一方面卻是疲軟的市場(chǎng)行情。在此背景下,建筑施工企業(yè)更是迫切需要加強(qiáng)成本控制,從源頭上減少成本支出,以提高利潤(rùn)率,維持建筑施工企業(yè)的發(fā)展。最終,通過優(yōu)化成本控制措施,來(lái)提高建筑施工企業(yè)自身的核心競(jìng)爭(zhēng)力。本文將從以下三個(gè)部分進(jìn)行闡述:首先,闡述論文的研究背景和意義,概括我國(guó)建筑施工企業(yè)的生存狀況和房地產(chǎn)市場(chǎng)的現(xiàn)象。同時(shí),分析國(guó)外和國(guó)內(nèi)的研究現(xiàn)狀。通過理論分析,結(jié)合Q公司的成本控制的方法與特點(diǎn),提出整篇論文的研究?jī)?nèi)容與研究方法。其次,分析Y住宅工程施工項(xiàng)目成本控制案例,總結(jié)Y項(xiàng)目的成本控制的特點(diǎn),找出在施工階段成本控制的存在問題,研究與分析其產(chǎn)生的原因。最后,深入分析Y項(xiàng)目實(shí)施過程中存在的問題。通過建立權(quán)責(zé)利相統(tǒng)一的成本控制體系,結(jié)合動(dòng)態(tài)成本控制理論,論證建筑施工項(xiàng)目實(shí)施過程中成本控制“事中為重”理論的重要性。本文將以理論和實(shí)際案例相結(jié)合的方法為主,重點(diǎn)提出針對(duì)目前建筑企業(yè)所面臨問題的解決方法,為建筑企業(yè)提升競(jìng)爭(zhēng)力提供一些有價(jià)值的參考。
[Abstract]:With the change of international and domestic economic situation, the situation of construction market in our country is on the whole declining, except for individual cities. Market turnover in most cities across the country has been falling for several consecutive years. The current housing market is oversupply, on the one hand, construction is increasing, on the other hand is a weak market. In this context. Construction enterprises are in urgent need of strengthening cost control, reducing cost expenditure from the source, in order to improve profit margin and maintain the development of construction enterprises. Finally, through optimizing cost control measures. In order to improve the core competitiveness of construction enterprises. This paper will be described from the following three parts: first, the paper describes the research background and significance. This paper summarizes the living conditions of construction enterprises in our country and the phenomenon of real estate market. At the same time, it analyzes the current research situation both at home and abroad. Through theoretical analysis, combined with the cost control methods and characteristics of Q Company. Put forward the research content and research method of the whole paper. Secondly, analyze the case of cost control of Y residential construction project, summarize the characteristics of cost control of Y project, find out the existing problems of cost control in the construction phase. Research and analysis of its causes. Finally, in-depth analysis of Y project implementation of the existing problems. Through the establishment of a unified power, responsibility and interests of the cost control system, combined with dynamic cost control theory. This paper demonstrates the importance of the theory of cost control in the course of construction project implementation. This paper will focus on the combination of theory and practical cases. The solutions to the problems faced by the construction enterprises are put forward in order to provide some valuable reference for the construction enterprises to enhance their competitiveness.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：TU723.3

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本文編號(hào)：1484972