本文關(guān)鍵詞：W公司總價包干民用項目施工費用控制研究—花滿庭13#樓項目施工費用控制　出處：《電子科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本控制 目標(biāo)成本 責(zé)任成本 資金計劃 成本制度

【摘要】：成本控制貫穿于施工階段的全過程,是施工企業(yè)成本管理中十分重要的工作。目前施工企業(yè)的市場競爭日趨激烈,施工企業(yè)要想在工程項目中獲取最大凈利潤并在激烈的競爭中立于不敗之地,就必須重視成本控制,使其成為公司的核心競爭力。本文成本研究對象為花滿庭13#樓工程,該工程施工圖紙內(nèi)總價包干,設(shè)計變更采用一單一結(jié)方式按實結(jié)算。成本控制研究時間為2014年3月1日至2014年6月10日,共102天。本文通過W公司公司和項目部兩級費用控制體系、完善的管理制度和費用控制具體措施進行研究,公司通過五個階段進行全過程成本控制,項目部依據(jù)公司下達的責(zé)任書對費用控制進行具體實施;成本控制程序包括成本預(yù)測、成本控制、成本核算、成本分析和成本考核,旨在對施工企業(yè)的成本控制做出探討。研究以花滿庭工程建設(shè)項目為成本控制對象,運用目標(biāo)成本和責(zé)任成本對施工對全過程成本進行控制,利用掙值法對成本績效進行分析;對人材機費用,間接費用等制定了具體的成本控制措施。同時對項目部成本控制制度進行研究,使成本控制制度化和規(guī)范化。研究還結(jié)合W公司的實際資金管理情況,為本項目制訂了前三個月的資金收支計劃,融資計劃,資金收支分析等項目資金控制方案,從而完善了成本控制內(nèi)容。通過費用控制研究,花滿庭工程不僅在工期、質(zhì)量、安全等方面按滿足甲方要求,而且該項目最終成本比目標(biāo)成本有所下降,項目最終收益率較目標(biāo)收益率有所提高。
[Abstract]:The cost control runs through the whole process of the construction stage. It is a very important work in the cost management of the construction enterprises. At present, the market competition of construction enterprises is becoming increasingly fierce. If construction enterprises want to get the biggest net profit in engineering projects and remain invincible in fierce competition, we must pay attention to cost control and make them become the core competitiveness of the company. The research object of this paper is 13# building engineering cost cost report, the construction drawings in the lump sum, using a single node design change in real settlement way. The cost control study was from March 1, 2014 to June 10, 2014, with a total of 102 days. The W company and the project department two level cost control system, perfect management system and cost control measures of the company, the whole process of cost control through five stages, the project department according to the company issued letters of responsibility for the specific implementation of cost control; cost control procedures including cost forecast, cost control, cost accounting cost analysis and cost assessment of the cost control of construction enterprises is discussed. Study on flower Ting project construction cost control object, using the target cost and responsibility cost of construction control of the whole process cost, using the Earned Value Analysis of cost performance method; cost of personnel machine, indirect costs to develop specific cost control measures. At the same time, the cost control system of the project department is studied to institutionalize and standardize the cost control. Combined with the actual fund management situation of W company, the project funds control plan for the first three months has been worked out for the project, including financing plan, financing plan, capital expenditure analysis and so on, so as to improve the content of cost control. Through the study on the cost control, cost engineering in the period, not only Fullhouse quality, safety and other aspects to meet the requirements of Party A, and the final cost of the project than the target cost decline, eventually yield over the target rate increased.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.92;F406.72

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本文編號：1347599