【摘要】：隨著我國經(jīng)濟(jì)的不斷發(fā)展和城鎮(zhèn)化的大力推進(jìn),建筑業(yè)迎來了發(fā)展的大好時(shí)機(jī),在國民經(jīng)濟(jì)發(fā)展中起到了巨大推動作用,由于日趨激烈的市場競爭環(huán)境,加之建筑施工企業(yè)具有工程項(xiàng)目多、戰(zhàn)線長、點(diǎn)多面廣等特征,導(dǎo)致建筑業(yè)的利潤收益越發(fā)低下。在這個(gè)越發(fā)嚴(yán)峻的社會大環(huán)境下,建筑業(yè)想要持續(xù)發(fā)展的關(guān)鍵就在于成本控制。為使得建筑業(yè)經(jīng)濟(jì)效益得到有效提高,全面降低企業(yè)各項(xiàng)開支,改善管理,搞好企業(yè)成本控制是必備手段。本論文所研究的對象主要針對于建筑業(yè)工程項(xiàng)目成本控制管理,通過深入分析存在的問題,并利用相關(guān)的成本控制管理理論,分析項(xiàng)目工程在實(shí)施過程中存在的成本控制管理問題,分析成本控制問題產(chǎn)生原因并針對提出的問題提出改善優(yōu)化對策。有效采取具體精細(xì)的成本控制管理方法,不但保證項(xiàng)目的利潤,而且在保證質(zhì)量的情況下按時(shí)完工。這樣有利于提高客戶對建筑企業(yè)的滿意度,有利于建筑業(yè)整體競爭力的提高。論文著重在以下二方面入手;(1)對建筑業(yè)企業(yè)在工程項(xiàng)目成本控制上出現(xiàn)的典型問題進(jìn)行了認(rèn)真剖析,識別出影響工程項(xiàng)目成本控制的最主要的原因:管理成本的意識能力低、管理成本的方法還有很多的不足、管理成本的機(jī)構(gòu)組織管理以及流程還有許多不完善的地方、管理成本的資源有著許多不配套以及管理制度上的缺陷等。這樣的原因就會導(dǎo)致工程項(xiàng)目的成本無法得到有效的實(shí)行改善,從而約束著建筑業(yè)企業(yè)經(jīng)營戰(zhàn)略的實(shí)施和做大做強(qiáng)。(2)對于上面所講的影響原因,針對成本的管理意識提高,成本的控制制度的完善,工程管理的組織項(xiàng)目成本的優(yōu)化,工程項(xiàng)目成本控制器的方法改進(jìn),優(yōu)化工程項(xiàng)目成本控制匹配資源等五個(gè)方面提出了優(yōu)化改善策略。希望能夠通過對建筑業(yè)的成本控制管理的細(xì)化研究,并且通過和以往的案例結(jié)合調(diào)查能夠?qū)Ξa(chǎn)生問題的原因來進(jìn)行科學(xué)有效的分析,實(shí)際和理論相聯(lián)系,匯總出一些有針對性的對策和合理的建議,為今后的建筑業(yè)工程項(xiàng)目成本控制提供有價(jià)值的理論參考和實(shí)踐依據(jù)。
[Abstract]:With the continuous development of our economy and the vigorous promotion of urbanization, the construction industry has ushered in a good opportunity for development and played a huge role in the development of the national economy, due to the increasingly fierce market competition environment. In addition, the construction enterprises have the characteristics of many projects, long front, wide points and so on, which lead to the lower profits of the construction industry. In this increasingly severe social environment, the key to sustainable development of the construction industry is cost control. In order to improve the economic efficiency of the construction industry, reduce all kinds of expenses, improve the management and control the cost of the enterprise is the necessary means. The research object of this paper is mainly aimed at the construction project cost control management, through in-depth analysis of the existing problems, and the use of related cost control management theory, This paper analyzes the problem of cost control and management in the process of implementation of project engineering, analyzes the causes of cost control problems and puts forward the improvement and optimization countermeasures for the problems raised. Effective use of detailed cost control management methods, not only to ensure the profits of the project, but also to ensure the quality of timely completion. This will help to improve customer satisfaction with construction enterprises, conducive to the overall competitiveness of the construction industry. This paper focuses on the following two aspects: (1) the typical problems in project cost control of construction enterprises are analyzed carefully, and the main reasons that affect the cost control of engineering projects are identified: the low consciousness of management cost, There are still many deficiencies in the method of management cost, the organization, organization and process of management cost are not perfect, and the resources of management cost are not matched with each other and the defects of management system. This will lead to the cost of engineering projects can not be effectively implemented to improve, thus constraining the implementation of business strategy of the construction industry and become bigger and stronger. (2) for the above mentioned reasons, the management awareness of the cost is improved. The improvement of cost control system, the optimization of organizational project cost of engineering management, the improvement of engineering project cost controller method, and the optimization of engineering project cost control matching resources are put forward. I hope that through the detailed study of cost control management in the construction industry, and through the past cases combined with the investigation can be scientific and effective analysis of the causes of the problems, the actual and theoretical connection, Some pertinent countermeasures and reasonable suggestions are summarized to provide valuable theoretical reference and practical basis for the cost control of construction projects in the future.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：TU723.3

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本文編號：2131048