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  本文關(guān)鍵詞：施工工程項目成本控制問題研究　出處：《石家莊鐵道大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 工程項目 成本控制 成本目標(biāo)

【摘要】：項目成本控制管理是企業(yè)戰(zhàn)略管理的關(guān)鍵環(huán)節(jié),是對企業(yè)現(xiàn)有資源進行有效整合,是實現(xiàn)對生產(chǎn)經(jīng)營活動的協(xié)調(diào)、控制、激勵、評價以及監(jiān)督的有力法寶。在成本控制管理中融入企業(yè)戰(zhàn)略發(fā)展理念,實現(xiàn)對企業(yè)各個部門、組織機構(gòu)的諸多生產(chǎn)經(jīng)營資源的有效分配、考核、激勵機制,進而充分協(xié)調(diào)各部門之間的各項活動。工程項目具有施工周期長、資金數(shù)額大等特點,針對這一現(xiàn)狀,工程企業(yè)應(yīng)該充分把握成本控制的依據(jù)與資料,結(jié)合工程項目實際情況,制定出科學(xué)詳細的成本控制管理措施,進而實現(xiàn)對生產(chǎn)要素的優(yōu)化配置,保證工程建筑項目能夠以最低的成本投入獲取最高的經(jīng)濟利益回報。對于工程施工行業(yè)來說,由于過度競爭,當(dāng)前建筑行業(yè)的整體利潤呈現(xiàn)出逐步下降的趨勢,因此構(gòu)建核心競爭優(yōu)勢對于建筑工程企業(yè)贏得市場的重要方式。在成本管理中,依托工程企業(yè)的戰(zhàn)略資源、核心技術(shù)等內(nèi)容,在保證質(zhì)量的基礎(chǔ)上,通過不斷降低成本來獲取同行業(yè)中競爭優(yōu)勢地位。從工程施工行業(yè)的未來發(fā)展來看,必須堅定不移走低成本擴張道路,不斷強化成本控制與成本管理,積極打造工程企業(yè)的核心競爭優(yōu)勢。臨汾項目在工程項目通過加強成本管控,改善了項目的經(jīng)營狀況,實現(xiàn)了盈利,這也是本文研究的由來。在論文的研究伊始,通過詳細分析國內(nèi)外專家學(xué)者的研究成果,汲取其中有用的思想并且加以提煉,使得本文的研究方向更加明確;同時整合相關(guān)的文獻資料,對于成本控制的相關(guān)概念進行闡述,奠定了論文研究的堅實理論基礎(chǔ);針對當(dāng)前工程企業(yè)項目建設(shè)的實際情況,結(jié)合相關(guān)理論研究成果,制定出一整套完善的成本控制機制與優(yōu)化方案,從而有效實現(xiàn)對工程項目正本的控制,從而更加有效適應(yīng)多變的工程施工環(huán)境。以臨汾項目為例,深入探討了成本控制在臨汾的實踐運用,通過數(shù)據(jù)、表格的方式真實、客觀地說明了成本控制的價值,及其給臨汾項目帶來的利潤回報。本文的研究有效解決了工程企業(yè)工程成本控制存在的問題,取得了良好的成本控制效果,為國內(nèi)同類企業(yè)的成本控制提供一定的借鑒之處。
[Abstract]:The project cost control management is the key link of the enterprise strategic management, is carries on the effective integration to the enterprise existing resources, is realizes to the production management activity coordination, the control, the incentive. Evaluation and supervision of a powerful magic weapon. In cost control management into the concept of strategic development of enterprises to achieve the effective distribution of various departments and organizations of production and management resources, assessment, incentive mechanism. The project has the characteristics of long construction cycle, large amount of funds, etc. In view of this situation, engineering enterprises should fully grasp the basis and information of cost control. Combined with the actual situation of the project, the scientific and detailed cost control management measures are worked out to achieve the optimal allocation of production factors. To ensure that the construction project can obtain the highest economic benefit return with the lowest cost input. For the engineering construction industry, due to excessive competition, the overall profits of the construction industry are gradually declining. Therefore, building core competitive advantage is an important way for construction engineering enterprises to win the market. In cost management, relying on the strategic resources, core technology and other contents of engineering enterprises, on the basis of quality assurance. From the view of the future development of the engineering construction industry, we must unswervingly reduce the cost expansion path, and strengthen the cost control and cost management. Linfen project in the project through the strengthening of cost control, improve the project operating conditions, achieve profit. This is also the origin of this study. At the beginning of the paper, through the detailed analysis of the domestic and foreign experts and scholars' research results, draw on the useful ideas and extract them, make the research direction of this paper more clear; At the same time, integrating the relevant literature and materials, expounding the related concepts of cost control, laid a solid theoretical foundation for the paper research; According to the actual situation of the project construction of the current engineering enterprise, combined with the related theoretical research results, a set of perfect cost control mechanism and optimization scheme are worked out, so as to effectively realize the control of the original project. In order to adapt to the changeable construction environment more effectively. Taking Linfen project as an example, the paper deeply discusses the practical application of cost control in Linfen, which is true through data and tables. The paper objectively explains the value of cost control and the profit return to Linfen project. The research in this paper has effectively solved the existing problems of engineering cost control in engineering enterprises and achieved good cost control effect. It provides some reference for the cost control of domestic similar enterprises.
【學(xué)位授予單位】：石家莊鐵道大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F406.72;F426.92

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本文編號：1404360