本文選題：施工企業(yè) + 項目成本管理��； 參考：《湘潭大學(xué)》2014年碩士論文

【摘要】：電力建設(shè)施工行業(yè)是促進我國經(jīng)濟建設(shè)及保障國民生活的基礎(chǔ)性行業(yè)，對國民經(jīng)濟物質(zhì)的生產(chǎn)和發(fā)展具有舉足輕重的影響。隨著國家對于電力系統(tǒng)及電力體制的全面改革，電力建設(shè)市場的原有格局被打破，在激烈的市場化競爭和國內(nèi)電力建設(shè)市場逐步縮減趨勢的情況下，電力建設(shè)施工企業(yè)將面臨巨大的挑戰(zhàn)。要想提升電力建設(shè)施工企業(yè)的綜合競爭實力和抗風(fēng)險能力，從強大的競爭對手中脫穎而出，控制成本顯得尤為關(guān)鍵。企業(yè)的目標為追求利潤最大化，成本管理影響著企業(yè)經(jīng)濟效益和經(jīng)營利潤的高低，所以，電建施工企業(yè)必須通過加強成本管理來發(fā)展企業(yè)核心競爭力。施工項目成本管理是電建企業(yè)成本管理的重要組成部分，從工程競標報價開始直至最終竣工，施工項目成本管理貫穿整個施工項目的全過程。 本文以目標成本管理和全過程成本管理為理論基礎(chǔ)，從提高企業(yè)競爭力的角度出發(fā)，以HNJY電力建設(shè)有限公司為案例，對其施工項目成本管理現(xiàn)狀進行研究，分析目前存在的問題，并從設(shè)計階段的成本預(yù)測及計劃、執(zhí)行階段的成本控制及核算、考核階段的成本分析以及考核方面，針對HNJY電力建設(shè)有限公司設(shè)計了施工項目成本管理體系，最后為保障該體系的實施提出了相應(yīng)措施。 筆者通過結(jié)合目標成本管理和全過程成本管理方法，綜合運用到電力施工公司施工項目實例中，將對比分析法和因素分析法帶入成本管理程序，快速找出控制成本的關(guān)鍵因素；將成本管理控制的主體對象重點定位于基層，，強調(diào)了企業(yè)基層員工成本管理意識的深化對成本控制的影響，加強業(yè)績評估與成本管理考核掛鉤，調(diào)動員工積極性，實現(xiàn)全員化參與的成本管理。以成本要素和施工工期為依托，結(jié)合掙值法控制成本。分成本要素和施工工期進行控制，運用更科學(xué)合理的方法提高施工項目成本管理的工作效率。
[Abstract]:The electric power construction industry is the basic industry to promote the economic construction and guarantee the national life in our country. It has a decisive influence on the production and development of the national economy material. With the overall reform of the power system and power system, the original pattern of the electric power construction market has been broken. With the fierce market competition and the decreasing trend of the domestic electric power construction market, The electric power construction enterprise will face the huge challenge. In order to improve the comprehensive competitive strength and anti-risk ability of the electric power construction enterprises, it is very important to control the cost from the strong competitors. The goal of the enterprise is to pursue the profit maximization, and the cost management affects the economic benefit and the operating profit of the enterprise. Therefore, the electric power construction enterprise must strengthen the cost management to develop the core competitiveness of the enterprise. The cost management of construction project is an important part of the cost management of electric power construction enterprise. The cost management of the construction project runs through the whole process of the construction project. Based on the objective cost management and the whole process cost management, this paper takes HNJY Electric Power Construction Co., Ltd as a case from the point of view of improving the competitiveness of the enterprise. This paper studies the current situation of construction project cost management, analyzes the existing problems, and from the aspects of cost prediction and plan in design stage, cost control and accounting in execution stage, cost analysis and assessment in assessment stage, In view of HNJY Electric Power Construction Co., Ltd., the cost management system of construction project is designed, and the corresponding measures are put forward to ensure the implementation of the system. In order to find out the key factors of cost control quickly, the main object of cost management control is focused on the basic level, and the comparative analysis and factor analysis are brought into the cost management procedure by applying it to the construction project example of electric power construction company. This paper emphasizes the influence of deepening the consciousness of cost management on the cost control of the grass-roots staff of enterprises, strengthens the link between the performance evaluation and the cost management assessment, arouses the enthusiasm of the staff, and realizes the cost management in which the whole staff can participate in it. Based on cost factors and construction period, combined with earned value method to control cost. The cost factors and construction period are controlled, and more scientific and reasonable methods are used to improve the working efficiency of construction project cost management.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.61

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