發(fā)布時(shí)間：2018-08-26 13:04

【摘要】：近幾年,受中央和地方政府固定資產(chǎn)投資不斷削減、房地產(chǎn)市場(chǎng)逐漸趨于飽和、建筑承發(fā)包市場(chǎng)逐步規(guī)范以及工程量清單計(jì)價(jià)模式的推行和發(fā)展等因素影響,建筑施工企業(yè)競(jìng)爭(zhēng)日趨激烈、利潤(rùn)水平大幅下降。大量不具有先進(jìn)管理理念和方法的施工企業(yè)面臨著被淘汰的命運(yùn),而對(duì)于那些已具備一定管理水平的企業(yè),若不能適應(yīng)新形勢(shì),也會(huì)前景堪憂。那么,如何在當(dāng)前供給有限的建筑市場(chǎng)獲得優(yōu)勢(shì)、如何在有限收入的基礎(chǔ)上獲取更高的利潤(rùn),對(duì)于施工企業(yè)而言,這些實(shí)際的問題無疑將施工成本管理上升到了事關(guān)企業(yè)生死存亡的戰(zhàn)略層面。本文論證了施工成本管理研究的意義和必要性,在系統(tǒng)地闡述和歸納施工成本管理相關(guān)理論的基礎(chǔ)上,對(duì)A醫(yī)院工程在施工成本管理過程中存在的問題進(jìn)行梳理和分析,并利用相關(guān)施工成本管理的理念和方法找出問題存在的根源并提出相應(yīng)改進(jìn)措施。本文旨在為施工企業(yè)樹立系統(tǒng)化的施工成本管理理念、科學(xué)合理地進(jìn)行施工成本管理提供參考。本文密切結(jié)合實(shí)際案例,以一個(gè)完整的施工成本管理過程,即施工成本預(yù)測(cè)、成本計(jì)劃、成本分析、成本控制、成本核算、成本考核為研究對(duì)象,系統(tǒng)地研究成本管理的關(guān)鍵及改進(jìn)措施,并注重對(duì)數(shù)據(jù)的分析與歸納、量化成本管理的效果。通過本文的研究表明,樹立系統(tǒng)的施工成本管理理念,有目標(biāo)、有關(guān)鍵地進(jìn)行施工成本管理,是大幅提高施工企業(yè)盈利能力、提高競(jìng)爭(zhēng)力的重要途徑。
[Abstract]:In recent years, under the influence of the constant reduction of fixed asset investment by central and local governments, the gradual saturation of the real estate market, the gradual standardization of the construction contract market and the implementation and development of the bill of quantities valuation model, Construction enterprises increasingly fierce competition, profit level dropped substantially. A large number of construction enterprises without advanced management concepts and methods are facing the fate of being eliminated, but for those enterprises that already have a certain level of management, if they can not adapt to the new situation, the prospects will be worrying. So, how to gain advantages in the current construction market with limited supply, and how to obtain higher profits on the basis of limited income, for construction enterprises, These practical problems undoubtedly raise the construction cost management to the strategic level which concerns the survival of the enterprise. This paper demonstrates the significance and necessity of the research on construction cost management. On the basis of systematically expounding and summarizing the relevant theories of construction cost management, this paper combs and analyzes the problems existing in the process of construction cost management in hospital A. Using the concept and method of construction cost management to find out the root of the problem and put forward the corresponding improvement measures. The purpose of this paper is to provide reference for construction enterprises to set up systematic construction cost management concept and carry out construction cost management scientifically and reasonably. In this paper, a complete construction cost management process, that is, construction cost prediction, cost planning, cost analysis, cost control, cost accounting, cost assessment, is taken as the research object. The key and improvement measures of cost management are systematically studied, and the analysis and induction of data are emphasized, and the effect of cost management is quantified. The research in this paper shows that it is an important way to improve the profitability and competitiveness of construction enterprises to establish systematic construction cost management concept, have goals and key construction cost management.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：TU723.3

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