【作者】 何文；

【导师】 黄登仕；

【作者基本信息】 西南交通大学 ， 工商管理（专业学位）， 2013， 硕士

【摘要】 成本管理是施工企业生产经营活动的重要环节。研究企业成本、强化成本管理是企业生存和发展所在,也是提高经济效益和增强企业活力的根本途径。近年来,得益于国家大规模的基本建设,施工企业的成长很快,但施工企业的经济效益没有和行业产值增长幅度等量上涨。究其原因,除了市场竞争激烈、企业负担重的客观因素外,成本管理机制的缺失是最主要原因之一。因此,施工企业管理水平的提高,才是应对市场竞争的主要途径,并将会带来很大的生产力发展和获利机会。这其中,成本管理就是关键中的关键。本论文试图通过对中国施工企业成本管理的分析与研究,为中国施工企业探索出一些提高成本管理效率的途径与方法。本论文在界定成本管理涵义的基础上,通过具体分析施工项目与施工企业的成本构成和成本管理现状,找出了成本管理中存在的主要问题、漏洞及其形成原因,从企业和项目两个层面为施工企业寻找改进和变革企业成本管理机制的方法。论文共分为六个部分：首先,介绍了研究的背景、方法；其次对成本管理的相关理论进行综述,界定了理论成本与实际成本的概念、企业成本与项目成本的关系和构成,阐述了成本管理的基本原则及程序；三是具体分析了管理中存在的主要问题和漏洞；四是陈述了施工企业成本管理的原则和方法；五是从建立标准成本制度、明确责任成本主体和监督控制主体、健全成本管理业务流程等方面提出了改进和重构成本管理机制的方法,同时为保障成本管理机制的顺利运行,提出了实施目标管理控制、引进先进成本管理方法、进行经济责任考核和过程成本监控、实施OPM战略的以及推行存量货币资金集中管控等保障措施。最后对论文进行总结,得出企业成本管理机制建设及其规范运行的重要性。更多还原

【Abstract】 Cost management is the key factor in construction enterprise’s production and management activities. Researches on cost management have a direct bearing on survival and development of construction enterprise. Only through improving cost management the construction enterprise is able to realize economic benefits and development.This paper researches on marketing, revenue and cost structure of several large enterprise groups in China and shows that while the construction industry grew quickly in recent years as new enterprises, employment surged, but the economic efficiency of enterprises did not increase along with the growing value of the whole industry. There are many reasons; mainly because that their mechanisms are not flexible. Through a comparative analysis of domestic and foreign construction enterprises, conclusion can be draw that the improvement in management ability of domestic construction enterprises is the main way of responding to market competition, and will bring a great deal of productivity growth and profit opportunities. Meanwhile, cost management should be the most important. Research purpose of this paper is exploring the ways and methods of cost management of construction enterprises through the analysis and research of cost management of construction enterprises in China.This paper bases on the meaning of the cost management, analysises the construction project and cost management of the construction enterprise’s present situation, finds the main problem in the cost management, it has been caught. This paper tries to find out the methods of improving and changing the enterprises cost system from corporatism and projects. There are six chapters in this paper. First, it talks about the background and the methods of this thesis. Second, it defines the concept of theory cost and actual cost, describes the relationship and constitutes enterprise cost and project cost, cost management of principles and the program. Third, it analysis the problems and vulnerabilities in its management; Fourth, it states the principles and methods of the construction enterprises. Fifth, it poses the methods of improving and the management of reforming the cost management. Meanwhile, in order to protect the processing of the cost management advanced cost management methods. Also, through economic responsibility examination, process cost monitoring, enforcing the OPM strategy and introduces stock currency funds etc. to protect the processing of the cost management. Finally comes out summery of the paper and catches the importance of the structure of construction enterprises.更多还原