大家物聯(lián)公司項目成本考核改進研究
本文選題:項目成本管理 + 項目成本考核; 參考:《湖南大學(xué)》2013年碩士論文
【摘要】:項目成本考核作為項目成本管理的重要一環(huán),,為項目成本控制工作提供保障,是評價企業(yè)項目成本管理能力的重要標(biāo)桿。長久以來,我國普遍將工程項目招投標(biāo)階段及實施階段的施工圖預(yù)決算的審查作為項目成本管理的重點,對項目竣工階段的成本考核、激勵機制的重視程度不夠高,考核制度對工程項目成本的約束、控制作用并沒有得到充分發(fā)揮。本文以案例公司項目成本考核的改進措施為研究對象,對推動該公司項目成本控制目標(biāo)的實現(xiàn),提升項目成本管理能力乃至公司的整體效益具有重要的意義。 大家物聯(lián)網(wǎng)絡(luò)科技有限公司成立于2007年,致力于引領(lǐng)中國的新興物聯(lián)網(wǎng)技術(shù),推動物聯(lián)網(wǎng)產(chǎn)業(yè)化發(fā)展和規(guī)模化應(yīng)用。目前,該公司正處于快速發(fā)展時期,完善的項目成本管理體系是實現(xiàn)公司業(yè)務(wù)拓展、效益提升的重要舉措。但公司在項目成本考核中存在基礎(chǔ)準(zhǔn)備工作不完善、考核對象確定存在缺陷、考核依據(jù)設(shè)定不科學(xué)、考核指標(biāo)體系不健全、考核信息處理不合理以及考核獎懲方案過于片面等問題。結(jié)合該公司具體情況,筆者依次對各環(huán)節(jié)存在的問題提出相應(yīng)的改進建議,并借鑒目標(biāo)管理法、關(guān)鍵業(yè)績指標(biāo)法、層次分析法等工具完善大家物聯(lián)公司的項目成本考核指標(biāo)體系,通過落實成本責(zé)任與激勵機制,加強項目人員對項目成本控制的主動性和能動性,調(diào)動其積極參與項目成本管理的熱情,實現(xiàn)成本的可控性。 本文旨在提供切實、可行的項目成本考核改進措施,以期對提升案例公司和同類型公司的項目成本管理水平有所幫助。
[Abstract]:As an important part of project cost management, project cost assessment provides guarantee for project cost control and is an important benchmark for evaluating enterprise project cost management ability. For a long time, our country generally regards the examination of construction drawing forecast and final account in the stage of project bidding and implementation as the key point of project cost management, and pays less attention to the cost assessment and incentive mechanism in the stage of project completion. The control function of the appraisal system to the project cost has not been brought into full play. This paper takes the improvement measures of project cost assessment in case company as the research object, which is of great significance to promote the realization of the project cost control goal, improve the project cost management ability and even the whole benefit of the company. Founded in 2007, we are committed to leading the emerging Internet of things technology in China, promoting the industrialization of the Internet of things and its application on a large scale. At present, the company is in a period of rapid development, the perfect project cost management system is an important measure to achieve business expansion and efficiency enhancement. However, in the project cost assessment, the company has imperfect basic preparation work, defects in determining the assessment object, unscientific assessment basis, and imperfect assessment index system. The evaluation information processing is unreasonable and the examination reward and punishment plan is too one-sided and so on. Combined with the specific situation of the company, the author put forward corresponding suggestions for improvement of the problems in each link in turn, and draw lessons from the objective management method, the key performance index method, The Analytic hierarchy process (AHP) and other tools improve the project cost assessment index system of our company. Through implementing the cost responsibility and incentive mechanism, we can strengthen the initiative and initiative of the project personnel to control the project cost. Mobilize its enthusiasm to actively participate in project cost management and achieve cost controllability. The purpose of this paper is to provide practical and feasible measures to improve the project cost assessment in order to improve the project cost management level of case companies and similar companies.
【學(xué)位授予單位】:湖南大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2013
【分類號】:F275.3;F49
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