本文選題：建筑施工企業(yè)　切入點(diǎn)：成本控制　出處：《遼寧工程技術(shù)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)全球化進(jìn)一步發(fā)展,我國(guó)企業(yè)面臨著越來(lái)越激烈的競(jìng)爭(zhēng),利潤(rùn)空間變得越來(lái)越小,在內(nèi)外因素的影響下,企業(yè)更應(yīng)加強(qiáng)內(nèi)部管理的現(xiàn)代化。在我國(guó),建筑施工企業(yè)與制造業(yè)相比,內(nèi)部管理現(xiàn)代化水平比較低,且成本費(fèi)用開支大,缺乏有效的管理方法。基于此,文章通過(guò)對(duì)建筑施工企業(yè)存在的問(wèn)題進(jìn)行分析,引入全面預(yù)算管理方法,并建立全面預(yù)算管理模式。文章主要內(nèi)容如下：從全面預(yù)算管理國(guó)內(nèi)外研究現(xiàn)狀出發(fā),通過(guò)相關(guān)理論分析,提出全面預(yù)算管理是建筑施工企業(yè)管理的重要方法和手段。進(jìn)而通過(guò)對(duì)我國(guó)建筑施工企業(yè)特點(diǎn)及存在的主要問(wèn)題進(jìn)行分析,指出實(shí)施全面預(yù)算管理的必要性。然后,構(gòu)建全面預(yù)算管理體系框架；從業(yè)務(wù)預(yù)算、資本預(yù)算和財(cái)務(wù)預(yù)算三方面出發(fā),詳細(xì)分析全面預(yù)算實(shí)施的內(nèi)容,建立全面預(yù)算管理模式；通過(guò)對(duì)全面預(yù)算管理編制與審核、執(zhí)行與控制、反饋與調(diào)整、分析與考核等階段的流程進(jìn)行設(shè)計(jì),保證了全面預(yù)算管理的可實(shí)施性,并在考核階段給出全面預(yù)算管理考核指標(biāo),建立全面預(yù)算管理考核模型。最后,以國(guó)勤建筑施工有限公司具體預(yù)算為例,對(duì)比傳統(tǒng)預(yù)算與全面預(yù)算,驗(yàn)證全面預(yù)算管理模式在建筑施工企業(yè)應(yīng)用的有效性。
[Abstract]:With the further development of economic globalization, Chinese enterprises are facing more and more fierce competition, the profit space becomes smaller and smaller. Under the influence of internal and external factors, enterprises should strengthen the modernization of internal management. Compared with the manufacturing industry, the construction enterprises have lower level of modernization of internal management, large cost and expense, and lack of effective management methods. Based on this, the paper analyzes the problems existing in the construction enterprises. The main contents of this paper are as follows: from the current situation of the research on comprehensive budget management at home and abroad, through the relevant theoretical analysis, This paper puts forward that comprehensive budget management is an important method and means of building construction enterprise management, and points out the necessity of implementing comprehensive budget management by analyzing the characteristics and main problems of construction enterprises in China. Build the framework of the overall budget management system, analyze the contents of the implementation of the comprehensive budget in detail from the three aspects of the operational budget, the capital budget and the financial budget, and establish the comprehensive budget management model, and establish a comprehensive budget management model through the compilation and audit of the overall budget management. The implementation and control, feedback and adjustment, analysis and assessment are designed to ensure the implementability of the overall budget management, and the evaluation index of the overall budget management is given in the assessment stage. Finally, take Guoqin Construction Construction Co., Ltd as an example, compare the traditional budget with the overall budget, and verify the effectiveness of the comprehensive budget management model in construction enterprises.
【學(xué)位授予單位】：遼寧工程技術(shù)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.92

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本文編號(hào)：1574478