本文選題：施工項(xiàng)目成本 + 成本預(yù)算控制�。� 參考：《西安石油大學(xué)》2017年碩士論文

【摘要】：建筑業(yè)的興衰與整個(gè)國(guó)家經(jīng)濟(jì)的發(fā)展水平、居民生活的改善程度有著密切的聯(lián)系,建筑業(yè)的產(chǎn)品是國(guó)民經(jīng)濟(jì)發(fā)展的基礎(chǔ),也是國(guó)民生活中重要的物質(zhì)保障。隨著2015年中央提出“一帶一路”戰(zhàn)略,未來(lái)對(duì)于基礎(chǔ)設(shè)施建設(shè)方面的投資力度將會(huì)有較大的加強(qiáng)。相對(duì)于我國(guó)建筑業(yè)發(fā)展的巨大潛力,建筑企業(yè)施工項(xiàng)目成本管理水平卻普遍較低。我國(guó)建筑企業(yè)如何提升施工項(xiàng)目成本管理水平,并在激烈的市場(chǎng)競(jìng)爭(zhēng)中降低成本、提高自身市場(chǎng)競(jìng)爭(zhēng)力是建筑企業(yè)持續(xù)發(fā)展的首要前提。在此背景下,本文以S建筑公司為研究對(duì)象,對(duì)其施工項(xiàng)目成本動(dòng)因與成本預(yù)算控制方法進(jìn)行研究。本文結(jié)合問(wèn)卷調(diào)查法找出S建筑公司現(xiàn)行成本預(yù)算控制方法中存在的問(wèn)題及原因,通過(guò)分析,發(fā)現(xiàn)S建筑公司現(xiàn)行施工項(xiàng)目成本預(yù)算控制方法存在成本預(yù)算編制不夠準(zhǔn)確、執(zhí)行過(guò)程中缺乏有效控制手段、考核機(jī)制不完善、差異分析手段單一等問(wèn)題。針對(duì)發(fā)現(xiàn)的問(wèn)題,本文認(rèn)為S建筑公司現(xiàn)行的施工項(xiàng)目成本預(yù)算控制方法已不能達(dá)到提高成本管理水平的目的,需要引入新的方法對(duì)其成本預(yù)算進(jìn)行控制。本文引入成本動(dòng)因理論,對(duì)S建筑公司土建工程的作業(yè)流程和成本動(dòng)因進(jìn)行分析,并通過(guò)回歸分析找出影響土建工程成本的主要?jiǎng)右?建立回歸模型,幫助企業(yè)認(rèn)識(shí)成本預(yù)算控制的關(guān)鍵點(diǎn)。根據(jù)對(duì)S建筑公司土建工程的作業(yè)流程和成本動(dòng)因的分析結(jié)果,以及得到的回歸模型,本文從成本預(yù)算的編制、成本預(yù)算事中控制及差異分析、成本預(yù)算執(zhí)行效果考核等方面對(duì)S建筑公司建立基于成本動(dòng)因的成本預(yù)算控制方法進(jìn)行了研究,該方法可以使成本預(yù)算的編制更加科學(xué)、準(zhǔn)確,通過(guò)從作業(yè)層面設(shè)計(jì)成本預(yù)算控制標(biāo)準(zhǔn),可以清楚的發(fā)現(xiàn)差異形成的原因,及時(shí)予以改進(jìn),并使得成本預(yù)算執(zhí)行效果考核更加精細(xì)化。最后,為充分發(fā)揮該方法的控制效果,本文針對(duì)S建筑公司應(yīng)用基于成本動(dòng)因的成本預(yù)算控制方法提出了建議。
[Abstract]:The rise and fall of the construction industry is closely related to the development level of the whole country's economy and the improvement of the residents' life. The products of the construction industry are the basis of the development of the national economy and the important material guarantee in the national life. With the "Belt and Road" strategy proposed by the central government in 2015, the investment in infrastructure construction will be strengthened in the future. Compared with the great potential of construction industry in our country, the cost management level of construction project in construction enterprise is generally low. How to improve the level of construction project cost management, reduce the cost in the fierce market competition and improve the market competitiveness is the most important prerequisite for the sustainable development of construction enterprises in our country. Under this background, this paper takes S construction company as the research object, carries on the research to its construction project cost driver and the cost budget control method. Based on the questionnaire survey, this paper finds out the existing problems and causes in the current cost budget control method of S construction company, and finds out that the cost budget control method of the current construction project cost budget control method of S construction company is not accurate enough. In the process of implementation, there are many problems, such as lack of effective control means, imperfect examination mechanism and single method of difference analysis. In view of the problems found, this paper thinks that the current cost budget control method of construction project in S Construction Company can no longer achieve the purpose of improving the cost management level, and it is necessary to introduce a new method to control the cost budget of S Construction Company. In this paper, the cost driver theory is introduced to analyze the operation flow and cost driver of civil engineering in S construction company, and the main factors affecting the cost of civil engineering are found out by regression analysis, and the regression model is established. Help enterprises understand the key points of cost budget control. According to the analysis results of the operation flow and cost driver of civil engineering in S construction company, and the regression model obtained, this paper analyses the cost budget, the control and the difference between them. This paper studies the cost budget control method based on cost driver, which can make the cost budget compilation more scientific and accurate. By designing the cost budget control standard from the activity level, we can clearly find the cause of the difference, improve it in time, and make the evaluation of cost budget execution effect more refined. Finally, in order to give full play to the control effect of this method, this paper puts forward some suggestions for S Construction Company to apply the cost budget control method based on cost driver.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.92;F406.7

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王福勝,李明毅,朱凱;國(guó)內(nèi)外成本動(dòng)因優(yōu)化理論研究現(xiàn)狀及評(píng)述[J];哈爾濱工業(yè)大學(xué)學(xué)報(bào);2003年02期

2 殷紅艷,張志鳳;作業(yè)成本法的成本動(dòng)因及其數(shù)據(jù)庫(kù)設(shè)計(jì)[J];北京機(jī)械工業(yè)學(xué)院學(xué)報(bào);2003年01期

3 鐘偉強(qiáng),高巖;關(guān)于成本動(dòng)因合并問(wèn)題的理論探討[J];中國(guó)煤炭經(jīng)濟(jì)學(xué)院學(xué)報(bào);2003年02期

4 趙息,胥玲;成本動(dòng)因合并的模型與應(yīng)用[J];東華大學(xué)學(xué)報(bào)(自然科學(xué)版);2005年03期

5 周紅俊;成本動(dòng)因的選擇與合并[J];河南商業(yè)高等專(zhuān)科學(xué)校學(xué)報(bào);2005年05期

6 畢玉輝;孫福蓮;;探析作業(yè)成本法中的成本動(dòng)因[J];當(dāng)代經(jīng)理人;2005年04期

7 陳娟;寇曉雪;;成本動(dòng)因問(wèn)題的淺析[J];商場(chǎng)現(xiàn)代化;2006年02期

8 歐陽(yáng)莉蕓;趙健梅;;作業(yè)成本法下的成本動(dòng)因選擇研究[J];北京交通大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2006年01期

9 李琳;;作業(yè)成本法成本動(dòng)因研究綜述[J];經(jīng)濟(jì)師;2006年03期

10 高曉峰;;成本動(dòng)因問(wèn)題芻議[J];地方財(cái)政研究;2006年06期

相關(guān)會(huì)議論文 前5條

1 錢(qián)英;章仁俊;;作業(yè)成本法中成本動(dòng)因合并理論及應(yīng)用[A];中國(guó)會(huì)計(jì)學(xué)會(huì)高等工科院校分會(huì)2005年學(xué)術(shù)年會(huì)暨第十二屆年會(huì)論文集[C];2005年

2 任樝;黃昌利;陳良猷;;作業(yè)成本動(dòng)因的選擇[A];2001年中國(guó)管理科學(xué)學(xué)術(shù)會(huì)議論文集[C];2001年

3 杜軍;顧培亮;焦媛媛;;集成化全面成本管理系統(tǒng)中的成本動(dòng)因及其選擇[A];Systems Engineering, Systems Science and Complexity Research--Proceeding of 11th Annual Conference of Systems Engineering Society of China[C];2000年

4 李春勇;;分析成本動(dòng)因 提升煤炭企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)[A];第七次煤炭科學(xué)技術(shù)大會(huì)文集（上冊(cè)）[C];2011年

5 袁天榮;;成本抉擇關(guān)系分析[A];會(huì)計(jì)理論研究——湖北省會(huì)計(jì)學(xué)會(huì)1996—2002年優(yōu)秀會(huì)計(jì)論文集[C];2002年

相關(guān)重要報(bào)紙文章 前6條

1 鄧慧晨;控制成本動(dòng)因 挖掘供應(yīng)效益[N];中國(guó)石化報(bào);2001年

2 賽迪顧問(wèn)能源產(chǎn)業(yè)研究中心咨詢(xún)顧問(wèn) 張軍;ABCM：以“成本動(dòng)因”計(jì)算法管控石化企業(yè)[N];中國(guó)計(jì)算機(jī)報(bào);2007年

3 第一勘探局 夏劍華;淺析從戰(zhàn)略上降低成本[N];中煤地質(zhì)報(bào);2010年

4 樊茂生 趙鵬飛;ERP系統(tǒng)——企業(yè)預(yù)算的保障[N];中國(guó)有色金屬報(bào);2005年

5 IDS Scheer中國(guó) 咨詢(xún)經(jīng)理 孟玲娜;ERP后企業(yè)管理如何變革[N];中國(guó)冶金報(bào);2008年

6 陽(yáng)泉煤業(yè)(集團(tuán))有限責(zé)任公司房地產(chǎn)分公司 羅衛(wèi)軍;作業(yè)成本法在營(yíng)銷(xiāo)成本管理中的應(yīng)用構(gòu)想[N];山西經(jīng)濟(jì)日?qǐng)?bào);2006年

相關(guān)碩士學(xué)位論文 前10條

1 馮朗;基于成本動(dòng)因的S建筑公司項(xiàng)目預(yù)算控制方法研究[D];西安石油大學(xué);2017年

2 李晗;成本動(dòng)因理論框架研究[D];湖南大學(xué);2006年

3 于U，

本文編號(hào)：1989478