本文選題：施工企業(yè)　切入點：物資材料　出處：《北京交通大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：摘要：建筑業(yè)是國民經(jīng)濟的支柱產(chǎn)業(yè),其發(fā)展程度直接影響著國家經(jīng)濟的發(fā)展和社會的穩(wěn)定。全球經(jīng)濟一體化的快速發(fā)展,施工市場的日趨國際化給施工企業(yè)帶來了更多的機遇,但也帶來了更多的挑戰(zhàn)。雖然近年來我國的施工行業(yè)得到了快速的發(fā)展,但施工行業(yè)的競爭更加激烈,利潤率愈來愈低,很多企業(yè)為了能攬到工程,不得不采取低價中標(biāo)的方式。 為了在這種激烈的競爭環(huán)境中能立于不敗之地,施工企業(yè)逐漸從如何更好地利用新技術(shù)、新設(shè)備來提高勞動生產(chǎn)率向轉(zhuǎn)變以往的經(jīng)營管理方式、加強項目的成本管理上來改變。向管理要效益,成為企業(yè)增長利潤空間的有效途徑之一。在施工企業(yè)單個項目工程上物資原材料、設(shè)備的成本要占到施工項目總成本的60%以上,其被認為是最有利潤潛力挖掘的部分,可以說物資材料成本在工程項目成本中居于重中之重的位置,是項目成本管理的關(guān)鍵所在�，F(xiàn)在施工企業(yè)都在關(guān)注如何在保證施工安全、保證施工質(zhì)量的前提下最大限度的減少物資成本、提高物資使用效率,使企業(yè)獲得新的利潤空間,提高企業(yè)的市場競爭力。 由于施工企業(yè)是資金密集型、物料消耗型企業(yè),施工過程需投入大量的人力、物力和財力。近年來,盡管施工企業(yè)在施工技術(shù)和新技術(shù)設(shè)備的引進方面都較過去有了很大的進展,但始終無法改變的是施工過程中原材料物資的大量投入、大量消耗,需要的物資材料、機械設(shè)備種類繁多、型號各異。面對如此繁雜的材料設(shè)備,只有科學(xué)有效地物資成本管理才能在不影響施工正常進行的前提下,將生產(chǎn)成本降至最低。 基于此,本論文以曾經(jīng)工作過的A施工企業(yè)為例,以理論和案例相結(jié)合的方法,從物資成本控制的角度,對A施工企業(yè)物資成本管理的現(xiàn)狀和問題進行剖析,主要從物資的采購成本和庫存成本兩個方面來研究分析,并提出了針對性的改進建議。
[Abstract]:Abstract: the construction industry is the pillar industry of the national economy, its development degree directly affects the national economic development and the social stability, and the rapid development of the global economic integration. The internationalization of construction market brings more opportunities to construction enterprises, but also brings more challenges. Although the construction industry in our country has been developing rapidly in recent years, the competition in construction industry is more intense and the profit rate is lower and lower. In order to get the project, many enterprises have to take the way of winning the bid at low price. In order to be invincible in this fierce competitive environment, construction enterprises gradually change their management mode from how to make better use of new technology and equipment to improve labor productivity. To strengthen the cost management of the project to change. To benefit from the management, it has become one of the effective ways for the enterprise to increase its profit space. In the construction enterprise, the cost of materials, raw materials and equipment should account for more than 60% of the total cost of the construction project. It is considered to be the most profitable part. It can be said that material and material cost is the most important part of the project cost, and the key point of project cost management. Now construction enterprises are paying attention to how to ensure construction safety. Under the premise of ensuring the construction quality, it can reduce the material cost to the maximum extent, improve the material use efficiency, make the enterprise obtain the new profit space, improve the market competition ability of the enterprise. Because construction enterprises are capital-intensive and material consuming enterprises, the construction process requires a lot of manpower, material and financial resources. Although construction enterprises have made great progress in the introduction of construction technology and new technology and equipment over the past, what remains unchangeable is the large amount of input, consumption, and material materials needed by the original materials during the construction process. In the face of such complicated materials and equipment, only scientific and effective material cost management can reduce the production cost to the lowest without affecting the normal construction. Based on this, this paper takes A construction enterprise as an example and analyzes the current situation and problems of material cost management in A construction enterprise from the angle of material cost control by combining theory with case. This paper studies and analyzes the purchasing cost and inventory cost of materials, and puts forward some suggestions for improvement.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.92;F251

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