有關(guān)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的控制與管理-展示頁(yè)
2025-04-27 08:00本頁(yè)面
【正文】 9 一、確定施工企業(yè)的成本戰(zhàn)略9 二、集中分配管理企業(yè)資源9第三節(jié) 項(xiàng)目成本控制的內(nèi)容 9一、以目標(biāo)成本為管理對(duì)象的事前控制 9二、以成本計(jì)劃執(zhí)行為對(duì)象的事中控制 10三、針對(duì)項(xiàng)目竣工后成本結(jié)算的事后控制 12第三章 我國(guó)施工企業(yè)成本控制現(xiàn)狀及成因分析14 第一節(jié) 我國(guó)施工企業(yè)成本控制的現(xiàn)狀14 一、缺乏成本控制意識(shí)與成本責(zé)任中心14 二、未對(duì)施工方案測(cè)評(píng)與選優(yōu)14 三、缺乏過(guò)程控制與成本信息化14 第二節(jié) 成本控制現(xiàn)狀的成因分析15 一、對(duì)施工成本管理認(rèn)識(shí)上的誤區(qū)15 二、缺乏可操作的項(xiàng)目成本控制依據(jù)15 三、未及時(shí)準(zhǔn)確評(píng)價(jià)項(xiàng)目16 四、成本核算流于形式16 五、成本管理方法落后且觀念陳舊16第4章 施工企業(yè)成本控制的相關(guān)案例分析17 第一節(jié) 建筑施工項(xiàng)目基本情況介紹分析17 一、項(xiàng)目基本情況17 二、項(xiàng)目成本控制的實(shí)施17 第二節(jié) 項(xiàng)目案例分析18 第三節(jié) 案例小結(jié)19 一、完善子公司管理體系19 二、按施工項(xiàng)目特點(diǎn)抓成本過(guò)程控制19第五章 完善施工企業(yè)成本控制的策略與創(chuàng)新 20第一節(jié) 完善施工企業(yè)成本控制的策略 20一、全面推進(jìn)作業(yè)成本法的應(yīng)用 20二、深化企業(yè)改革推進(jìn)信息化建設(shè) 21三、加強(qiáng)施工成本的過(guò)程控制 21第二節(jié) 結(jié)論與展望 22致 謝 24參考文獻(xiàn) 25附錄1：英譯中 27附錄2：英譯中英文原文 29圖表匯總：表1 中、美、日三國(guó)最大建筑企業(yè)規(guī)模對(duì)比 9表2 預(yù)算成本與實(shí)際成本對(duì)比分析表 17圖1論文研究框架圖7圖2 傳統(tǒng)的成本管理與現(xiàn)代成本管理在管理對(duì)象的區(qū)別9 圖3作業(yè)成本分析法原理圖19成本控制在施工企業(yè)項(xiàng)目管理中的運(yùn)用摘 要在建筑市場(chǎng)競(jìng)爭(zhēng)日益激烈的今天，工程中標(biāo)價(jià)格普遍降低，所以在項(xiàng)目施工中控制成本，提高經(jīng)濟(jì)效益，成為施工企業(yè)面臨的主要問(wèn)題。施工企業(yè)項(xiàng)目管理的核心在于成本控制，因此它一直被廣大企業(yè)所重視。比如：一些企業(yè)為適應(yīng)當(dāng)前環(huán)保低碳經(jīng)濟(jì)的發(fā)展目標(biāo)，改變自身原有的經(jīng)濟(jì)模式，逐步從粗放型經(jīng)營(yíng)轉(zhuǎn)變?yōu)榧s型經(jīng)營(yíng)，加強(qiáng)企業(yè)員工對(duì)項(xiàng)目管理中成本理念的更新，提高全體成員的成本控制意識(shí)。一些企業(yè)因此起死回生，一些企業(yè)則創(chuàng)造了不俗的經(jīng)濟(jì)效益。目前，我國(guó)建筑施工企業(yè)在項(xiàng)目成本控制管理方面，有大量關(guān)于成本控制的書籍與論述，但應(yīng)用到實(shí)際項(xiàng)目管理中的，還存在一定的缺陷，主要表現(xiàn)在目實(shí)施前期規(guī)劃、項(xiàng)目過(guò)程控制、事后總結(jié)這些方面，這不僅影響了項(xiàng)目的成本控制，也直接導(dǎo)致項(xiàng)目成本核算的不準(zhǔn)確。并分析與闡述了成本控制理論內(nèi)涵、控制途徑。結(jié)合工程實(shí)際，通過(guò)對(duì)成本控制在施工企業(yè)項(xiàng)目管理中的具體運(yùn)用情況，加以分析研究，指出成本控制的重要性及相關(guān)成本控制的原則、內(nèi)容、措施，最后總結(jié)出我國(guó)目前施工企業(yè)在成本控制方面的一些不足。希望引起施工企業(yè)的重視，提高成本核算精確性，降低生產(chǎn)成本，并在工程招投標(biāo)中合理定價(jià)，提高中標(biāo)機(jī)會(huì)，進(jìn)而使施工企業(yè)市場(chǎng)競(jìng)爭(zhēng)力提升。關(guān)鍵詞：成本控制 施工企業(yè) 項(xiàng)目管理 作業(yè)成本 ABSTRACT In the construction market increasingly petitive today, the price of the project lower generally, so control cost in the construction project, improve the economic benefit and bee the major problems of the construction enterprise. Construction enterprise project management is the core of cost control, so it has been paid great attention by the large enterprise. We can say many construction enterprise enterprise pay attention to cost control in project management. For example: some enterprise in order to adapt to current environmental protection a low carbon economy development targets, change their original economic model, and gradually from extensive business into intensive management, to strengthen enterprise employees in project management, improve the cost theory update all members of cost control consciousness. Second, strengthen and improve the cost management measures, whether content, method or pattern, is carried out for different degrees of innovation, also has obtained some achievements. Some enterprise so moribund, some enterprises are created good economic benefits. We can see from this cost control in the enterprise, especially in construction enterprise project management plays an important role. At present, our country construction enterprises in project cost control management, a large number of books and discussed, but the practical application of project management, also have some shortings, mainly displays in mesh prophase planning, project implementation of process control, after summing up these aspects, which not only affects the project cost control, also led directly to the project cost accounting inaccurate. This paper reviews the cost management of cost control history and research situation in China, analyses the current project cost control problems, introduces the cost management theory contains contents, principle and in project management of its role. And analysis and expounds the cost control theory connotation, control ways. Construction enterprise cost control main content includes: bidding for the bid cost forecast, project cost budget, before the start of the evolution of a project cost control, the project after pletion of the summary, analysis and the cost of the project cost control are summarized and evaluation, etc. In bination with the engineering practice, the construction cost control through the concrete application of the enterprise project management, points out the importance of the cost control and related cost control principle, contents, methods, finally summarizes the construction enterprises in our country at present the cost control of some shortage. Based on this raises new cost calculation method, the activitybased costing method. Want to cause the attention of construction enterprises, improve cost accounting accuracy, lower production costs
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