本文選題：大連力和公司 + 項目成本�。� 參考：《大連理工大學》2014年碩士論文

【摘要】：自美國次貸危機發(fā)生以來,國際經濟形勢低迷,國內經濟發(fā)展速度放緩,工程建設市場規(guī)模萎縮,競爭日益激烈。在這種市場環(huán)境下,施工企業(yè)必須加強成本管理,通過對成本的有效控制來降低生產過程中的各種消耗和各項成本費用,從而提高項目的盈利水平,保證企業(yè)的持續(xù)性發(fā)展。 本論文通過案例研究的方法展開對工程項目成本管理的研究,根據(jù)大連力和公路工程有限公司項目成本管理的實際情況進行分析,首先介紹了大連力和公司的企業(yè)概況及目前公司成本管理的模式,通過公司在項目成本管理過程中出現(xiàn)的突出事件提出問題,并結合公司在成本管理過程中對項目成本計劃、成本控制、成本核算、成本分析、成本考核和兌現(xiàn)等缺乏系統(tǒng)有效的成本管理體系的情況,分析企業(yè)未能按照項目成本目標順利完成項目成本預算的原因。其次,從理論方面分析項目成本管理的一般影響因素,并識別出造成大連力和公司項目成本管理的關鍵因素：成本管理意識低、成本管理制度存在缺陷、成本管理組織機構及管理流程不完善、成本管理方法不科學以及成本管理資源不匹配。最后,根據(jù)大連力和公司的實際情況,從提高成本管理意識、完善項目成本管理制度、優(yōu)化項目成本管理組織、改進項目成本管理方法、優(yōu)化項目成本管理資源匹配等多個方面對大連力和公司項目成本管理問題提出改進對策。 本文希望通過對公司成本管理案例的研究,并結合問卷調查針對問題原因進行科學地分析,理論聯(lián)系實際,總結歸納出合理的建議與對策,為企業(yè)今后的項目成本管理提供有價值的理論參考和實踐依據(jù)。
[Abstract]:Since the emergence of the subprime mortgage crisis in the United States, the international economic situation is low, the domestic economic development is slowing down, the scale of the engineering construction market is shrinking, and the competition is becoming increasingly fierce. In this kind of market environment, the construction enterprise must strengthen the cost management, through the effective control to the cost to reduce each kind of consumption and each kind of cost expense in the production process, thus enhances the project profit level, To ensure the sustainable development of enterprises. This paper through the method of case study to carry out the project cost management research, according to Dalian Lihe Highway Engineering Co., Ltd. project cost management of the actual situation of analysis, First of all, it introduces the general situation of Dalian Lihe Company and the current mode of cost management of the company, and puts forward problems through the prominent events in the process of project cost management, and combines with the cost management process of the company to plan the cost of the project. Cost control, cost accounting, cost analysis, cost assessment and realization of the lack of a systematic and effective cost management system, analysis of the reasons why the enterprise can not successfully complete the project cost budget according to the project cost target. Secondly, it analyzes the general influencing factors of project cost management from the theory aspect, and identifies the key factors that cause Dalian force and the company project cost management: low consciousness of cost management, defect of cost management system, The organization and process of cost management are not perfect, the methods of cost management are not scientific, and the resources of cost management are not matched. Finally, according to the actual situation of Dalian Lihe Company, from raising cost management consciousness, perfecting project cost management system, optimizing project cost management organization, improving project cost management method, Optimization of project cost management resource matching and other aspects to improve Dalian force and the company project cost management problems. This paper hopes to study the case of cost management of the company. Combining with the questionnaire survey, this paper makes a scientific analysis of the causes of the problems, combines theory with practice, sums up reasonable suggestions and countermeasures, and provides a valuable theoretical reference and practical basis for the future project cost management of enterprises.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.92;F406.7

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本文編號：2004952