發(fā)布時(shí)間：2018-11-17 16:05

【摘要】：在社會(huì)主義市場(chǎng)經(jīng)濟(jì)的環(huán)境下,一切行業(yè)都以低成本為其競(jìng)爭(zhēng)的最終手段,這對(duì)于工程施工項(xiàng)目來(lái)說(shuō)也不例外,而且有競(jìng)爭(zhēng)力的成本與項(xiàng)目施工企業(yè)的效益密切相關(guān)。為了不斷改進(jìn)項(xiàng)目施工企業(yè)的成本管理,增加企業(yè)利潤(rùn),相關(guān)人士在理論和實(shí)踐方面都做出了不懈的努力。但是,由于我國(guó)項(xiàng)目成本管理的思想發(fā)展較晚,在實(shí)際實(shí)施過(guò)程中各方面的發(fā)展也不完善,如存在項(xiàng)目的動(dòng)態(tài)管理不能及時(shí)跟進(jìn)等問(wèn)題。所以本文希望通過(guò)對(duì)YW路09標(biāo)項(xiàng)目的成本管理進(jìn)行研究,力求對(duì)同類(lèi)的項(xiàng)目的成本管理方面有一定的指導(dǎo)作用。本文首先介紹了項(xiàng)目成本管理的目的和意義,研究?jī)?nèi)容,研究方法和采用的技術(shù)路線。接著詳細(xì)的闡述了項(xiàng)目成本相關(guān)的國(guó)內(nèi)外研究成果及相關(guān)文獻(xiàn),使讀者直觀的了解我國(guó)在項(xiàng)目成本管理在理論和實(shí)踐方面與國(guó)外的差距。然后本文就管理的基本概念等方面內(nèi)容進(jìn)行了簡(jiǎn)要的介紹,并且對(duì)案例部分要用到的理論簡(jiǎn)單的進(jìn)行了闡述。本文的重點(diǎn)就在于案例的部分,主要就是將之前討論過(guò)的對(duì)項(xiàng)目行之有效的成本控制的方法運(yùn)用在YW路的案例中,并對(duì)該項(xiàng)目存在的問(wèn)題提出了解決的方法。施工企業(yè)不斷規(guī)范自身的成本管理方法是發(fā)展的必然,但是對(duì)于我國(guó)大多數(shù)的施工項(xiàng)目來(lái)說(shuō),其管理大多數(shù)還停留在粗放化的經(jīng)驗(yàn)化的層次上,項(xiàng)目管理的理論體系也不夠完善,這對(duì)于企業(yè)提高盈利水平是極為不利的,所以希望本文對(duì)于相關(guān)企業(yè)的成本管理的發(fā)展有一定的參考作用。
[Abstract]:In the environment of socialist market economy, all industries take low cost as the final means of competition, which is no exception to the construction project, and the competitive cost is closely related to the benefit of the project construction enterprise. In order to improve the cost management and increase the profit of the project construction enterprises, the related people have made unremitting efforts in theory and practice. However, because of the late development of the project cost management in our country, the development of all aspects in the actual implementation process is not perfect, such as the dynamic management of the project can not be followed up in time and so on. Therefore, this paper hopes to study the cost management of the YW Road 09 standard project, and try to have a certain guiding role in the cost management of the similar projects. This paper first introduces the purpose and significance of project cost management, research content, research methods and adopted technical route. Then, the paper expatiates the domestic and foreign research results and related documents about project cost, which makes readers understand the gap between our country and foreign countries in theory and practice of project cost management. Then the basic concept of management and other aspects are briefly introduced, and the theory used in the case is simply described. The emphasis of this paper is on the part of the case, which is mainly to apply the method of cost control which has been discussed before to the case of YW Road, and to put forward the solution to the problems existing in the project. It is inevitable for construction enterprises to standardize their own cost management methods, but for most construction projects in our country, most of their management is still on the level of extensive experience. The theoretical system of project management is not perfect, which is extremely unfavorable for enterprises to improve the level of profitability, so I hope this paper has a certain reference role for the development of the cost management of related enterprises.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：U415.13

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