本文選題：財務共享 + 項目成本管理　； 參考：《華東交通大學》2017年碩士論文

【摘要】：項目成本管理在建筑施工類企業(yè)的財務管理中是十分重要的部分,隨著建筑施工類企業(yè)快速發(fā)展的今天,企業(yè)組織不斷擴大,業(yè)務覆蓋國內(nèi)外,過去的成本管理模式已漸漸無法滿足當前的管理需求,需要找出新的管理方式,來適應企業(yè)目前面臨的各種問題。在傳統(tǒng)財務面臨著轉型的今天,財務的重心將從過去的重核算轉變?yōu)閺姽芾?財務共享服務就是隨著這種轉變而生的。財務共享理論的目標是降低企業(yè)成本,將財務共享理論結合到項目成本管理中去,必能碰撞出新的火花。中國鐵建作為我國第一家實施財務共享服務的建筑施工類企業(yè),在實現(xiàn)集中基礎財務核算之外,整個建筑施工行業(yè)都很期待,它將如何把項目成本管理與財務共享服務相結合。論文采用了案例分析的方式,圍繞項目成本管理的各項問題,經(jīng)過分析發(fā)現(xiàn)中國鐵建現(xiàn)有的項目成本管理在其材料管理、周轉管理、設備管理、人力成本管理等多個方面都存在集團管控能力不足、資源利用率不高、管理不到位的情況。要解決這些問題,本文通過在財務共享服務中心中建立項目成本管理部門,將項目成本管理與財務共享服務直接結合。運用財務共享理論,試圖將項目資金收付權限上移至集團總部,并對項目部材料進行集中采購,項目部周轉材料進行科學化管理,工程設備進行追蹤管理,薪酬激勵掛鉤項目部成本耗用情況等具體的措施,并通過定期數(shù)據(jù)對比分析,確認施工進度是否合理,質量是否合乎標準。并設計了整套的作業(yè)管理流程以及配套的系統(tǒng)板塊,確保優(yōu)化方案能落地實施。
[Abstract]:Project cost management is a very important part in the financial management of construction enterprises. With the rapid development of construction enterprises today, the enterprise organizations continue to expand, business coverage at home and abroad, The past cost management model has been unable to meet the current management needs, so it is necessary to find new management methods to adapt to the various problems that enterprises are currently facing. With the transformation of traditional finance, the focus of finance will be changed from reaccounting to strong management, and financial sharing service will come into being with this change. The goal of financial sharing theory is to reduce the cost of enterprises and combine financial sharing theory into project cost management. China Railway Construction is the first construction enterprise to implement financial sharing service in China. Apart from realizing centralized basic financial accounting, the whole construction industry is looking forward to how to combine project cost management with financial sharing service. The paper adopts the method of case analysis, focusing on the problems of project cost management, and finds out that the existing project cost management of China Railway Construction works in its material management, turnover management, equipment management, and so on. Human cost management and other aspects of the group management capacity is insufficient, resource utilization is not high, management is not in place. To solve these problems, this paper establishes the project cost management department in the financial sharing service center, and combines the project cost management with the financial sharing service directly. Based on the theory of financial sharing, this paper attempts to transfer the authority of receiving and payment of project funds to the headquarters of the group, and to purchase the materials of the project department in a centralized way. The project department carries out scientific management of the turnover materials, and the engineering equipment is followed up and managed. The specific measures such as the cost consumption of the project department of salary incentive linkage and the comparison and analysis of regular data are used to confirm whether the construction progress is reasonable and whether the quality is up to the standard. And designed a complete set of job management process and supporting system block to ensure that the optimization scheme can be implemented on the ground.
【學位授予單位】：華東交通大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.92;F406.72

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