本文選題：標(biāo)后預(yù)算　切入點：控制　出處：《湘潭大學(xué)》2013年碩士論文

【摘要】：標(biāo)后預(yù)算是公路施工企業(yè)用于項目成本控制、保證項目盈利的重要工具。本文在對標(biāo)后預(yù)算制度的回顧以及相關(guān)理論的梳理的基礎(chǔ)上，，基于“原因分析”→“過程研究”→“結(jié)果分析”的研究思路對福建高速公路W施工項目的標(biāo)后預(yù)算控制及應(yīng)用進(jìn)行了深入研究。 首先通過對這一項目實施標(biāo)后預(yù)算控制的內(nèi)外因進(jìn)行了分析，將外因分解為外部宏觀環(huán)境中的經(jīng)濟(jì)因素和社會文化因素的影響以及行業(yè)競爭環(huán)境中的實施低成本戰(zhàn)略的需要，而內(nèi)因則主要由施工項目復(fù)雜性、施工項目成本控制和風(fēng)險控制、完善施工項目的管理制度等三方面構(gòu)成。然后對項目標(biāo)后預(yù)算的過程進(jìn)行了研究，通過深入標(biāo)后預(yù)算編制過程研究了標(biāo)后預(yù)算的“事前控制”，通過論述為落實標(biāo)后預(yù)算而采取的配套措施研究了標(biāo)后預(yù)算的“過程控制”。最后基于項目標(biāo)后預(yù)算控制效果對于標(biāo)后預(yù)算控制的成功經(jīng)驗進(jìn)行了總結(jié)，同時針對項目標(biāo)后預(yù)算控制過程中存在問題提出了具有針對性的改進(jìn)建議和意見。 通過這一研究的開展，我們將標(biāo)后預(yù)算控制的研究拓展到標(biāo)后預(yù)算的動因和“事前控制”環(huán)節(jié)，擴(kuò)展了標(biāo)后預(yù)算控制研究的關(guān)注領(lǐng)域，同時也為其他企業(yè)實施標(biāo)后預(yù)算控制提供了思路。此外，我們期望研究中總結(jié)出來的經(jīng)驗和教訓(xùn)能夠為后續(xù)項目設(shè)置其他企業(yè)項目標(biāo)后預(yù)算的制定和執(zhí)行提供參考和借鑒的同時，也能夠進(jìn)一步拓展和深入對于標(biāo)后預(yù)算精細(xì)化管理的理論研究。
[Abstract]:Post-standard budget is an important tool for highway construction enterprises to control project cost and ensure project profitability. Based on the review of post-standard budget system and related theories, this paper based on "cause analysis". 鈫扨rocess study. 鈫扵he research idea of "result analysis" has deeply studied the budget control and application of Fujian Expressway W construction project. Firstly, through the analysis of the internal and external factors of the budget control after the implementation of the project, the external factors are decomposed into the influence of the economic factors and social and cultural factors in the external macro environment and the need to implement the low cost strategy in the competitive environment of the industry. The internal causes are mainly composed of three aspects: the complexity of construction project, the cost control and risk control of construction project, and the improvement of the management system of construction project. In this paper, the "prior control" of the post-standard budget is studied through the in-depth budget preparation process, and the "process control" of the post-standard budget is studied by discussing the supporting measures taken to implement the post-standard budget. Finally, the "process control" of the post-standard budget is studied on the basis of the objective. The system effect summarizes the successful experience of budget control after standard. At the same time, some suggestions and suggestions are put forward to solve the problems in the process of budget control. Through the development of this research, we extend the research of post-standard budget control to the motivation of post-standard budget and the link of "pre-control", and expand the field of concern in the research of post-standard budget control. At the same time, it also provides ideas for other enterprises to implement post-standard budget control. We hope that the experience and lessons learned from the study can be used for reference and reference in the formulation and implementation of the budget after the establishment of other corporate objectives for follow-up projects. It can also further expand and deepen the theoretical research on budget refinement management after standard.
【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】：2013
【分類號】：F542;F285

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本文編號：1654696