【摘要】：裝飾工程施工成本管理是建筑裝飾行業(yè)中最受關(guān)注的話題,也是裝飾施工企業(yè)管理的基礎(chǔ)和重點(diǎn)。隨著我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的建立,市場(chǎng)競(jìng)爭(zhēng)機(jī)制日益走向成熟,對(duì)裝飾施工企業(yè)而言,企業(yè)間競(jìng)爭(zhēng)將逐漸由產(chǎn)品質(zhì)量競(jìng)爭(zhēng)過(guò)渡到價(jià)格競(jìng)爭(zhēng)。加強(qiáng)裝飾施工企業(yè)的成本管理,減支增效,提高市場(chǎng)競(jìng)爭(zhēng)力,將成為大多數(shù)裝飾施工企業(yè)盈利的主要途徑和長(zhǎng)期經(jīng)營(yíng)戰(zhàn)略。 本文以裝飾工程項(xiàng)目施工成本核算為基礎(chǔ),論述裝飾施工企業(yè)如何建立程序文件和成本管理手冊(cè),從而實(shí)現(xiàn)裝飾工程項(xiàng)目施工全過(guò)程及全員的成本控制。通過(guò)對(duì)“預(yù)控成本”和“目標(biāo)成本”的確定進(jìn)行了論述,在經(jīng)營(yíng)上形成“企業(yè)是利潤(rùn)中心”的經(jīng)營(yíng)思想。本文論述了現(xiàn)階段裝飾施工企業(yè)在工程建設(shè)項(xiàng)目中,通過(guò)投標(biāo)中標(biāo)后進(jìn)行工程項(xiàng)目施工中,采用“項(xiàng)目法施工”管理組織施工,實(shí)行“項(xiàng)目經(jīng)理責(zé)任制”和“項(xiàng)目成本核算制”的優(yōu)越性以及具體的實(shí)施方案。 本文提出裝飾施工企業(yè)建立工程項(xiàng)目施工成本管理體系,來(lái)保證工程項(xiàng)目施工成本在全過(guò)程、全方位受到控制的成本管理思想。并從理論和實(shí)踐兩方面詳細(xì)論述了建立工程項(xiàng)目施工成本管理體系的理念、原則、體系的組織結(jié)構(gòu)、程序文件的編寫,并介紹了工程項(xiàng)目施工成本控制的要素、過(guò)程控制方法和成本核算的方法。 裝飾項(xiàng)目施工成本管理是一項(xiàng)復(fù)雜的系統(tǒng)工程,在本文的寫作過(guò)程中,作者參閱了大量有關(guān)企業(yè)管理、成本管理和管理經(jīng)濟(jì)等方面的相關(guān)資料和文章,結(jié)合自己在裝飾施工企業(yè)多年的工作經(jīng)驗(yàn),并引用了部分相關(guān)資料和統(tǒng)計(jì)年鑒的數(shù)據(jù),在此基礎(chǔ)上,運(yùn)用系統(tǒng)工程的思想,提出本文觀點(diǎn)。本文提出的裝飾項(xiàng)目施工成本管理的方法具有實(shí)際操作性,在具體操作中需靈活運(yùn)用,在實(shí)踐中不斷地總結(jié)和提高成本控制的方式和方法,以保證裝飾項(xiàng)目施工成本管理目標(biāo)的實(shí)現(xiàn)。成本管理是企業(yè)經(jīng)營(yíng)發(fā)展的主要環(huán)節(jié),其時(shí)效性和嚴(yán)密性直接與企業(yè)的發(fā)展息息相關(guān),加強(qiáng)該環(huán)節(jié)的管理具有非常深遠(yuǎn)的意義。
[Abstract]:Construction cost management of decoration engineering is the most concerned topic in architectural decoration industry, and it is also the foundation and key point of decoration construction enterprise management. With the establishment of socialist market economy in our country, the market competition mechanism is maturing day by day. For decoration construction enterprises, competition among enterprises will gradually transition from product quality competition to price competition. Strengthening the cost management of decoration construction enterprises, reducing expenditure and increasing efficiency, and improving market competitiveness will become the main way and long-term management strategy for most decoration construction enterprises to make profits. Based on the construction cost accounting of decorative engineering projects, this paper discusses how to establish program documents and cost management manuals for decoration construction enterprises, so as to realize the whole construction process of decoration engineering projects and the cost control of all staff. Through the determination of "pre-control cost" and "target cost", the management thought that "enterprise is the center of profit" is formed in operation. In this paper, the author discusses that in the construction project of decoration construction enterprise at the present stage, "project method construction" is adopted to organize the construction of the project after winning the bid. The superiority of "Project Manager responsibility system" and "Project cost Accounting system" and the concrete implementation scheme. This paper puts forward the idea of establishing construction cost management system in decoration construction enterprises to ensure that the construction cost of engineering project is controlled in all aspects in the whole process. In this paper, the idea, principle, organization structure and program file of establishing construction cost management system of engineering project are discussed in detail from two aspects of theory and practice, and the elements of construction cost control of engineering project are introduced. Process control method and cost accounting method. The construction cost management of decoration project is a complex system engineering. In the process of writing this paper, the author has read a lot of related materials and articles about enterprise management, cost management and management economy, etc. Based on the working experience of many years in the decoration construction enterprise and some related data and statistical yearbook data, this paper puts forward the viewpoint of this paper by using the idea of system engineering. The method of construction cost management of decoration project put forward in this paper has practical operation, needs to be used flexibly in concrete operation, and the way and method of continuously summing up and improving cost control in practice, In order to ensure the decoration project construction cost management goal realization. Cost management is the main link in the development of enterprise management. Its timeliness and tightness are closely related to the development of the enterprise. It is of great significance to strengthen the management of this link.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F426.92

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 湯健;某寫字樓項(xiàng)目成本管理研究[D];西南交通大學(xué);2010年

2 任東;建設(shè)工程項(xiàng)目施工中成本控制理論的應(yīng)用研究[D];西安建筑科技大學(xué);2012年

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本文編號(hào)：2365520