本文選題：施工項(xiàng)目　切入點(diǎn)：成本分析　出處：《長(zhǎng)沙理工大學(xué)》2014年碩士論文

【摘要】：我國(guó)的經(jīng)濟(jì)在經(jīng)歷了2008年以來(lái)的全球性金融危機(jī)的影響后,目前正在進(jìn)行轉(zhuǎn)型升級(jí),并已經(jīng)開(kāi)始穩(wěn)健的回升。從近兩年基建投資規(guī)模來(lái)看,港口建設(shè)的投資規(guī)模大幅度下降,這對(duì)剛經(jīng)歷“4萬(wàn)億”基建盛宴的施工行業(yè)而言,無(wú)疑是一個(gè)嚴(yán)峻的挑戰(zhàn)。對(duì)施工企業(yè)而言,項(xiàng)目管理的目標(biāo)是：低成本、高質(zhì)量、短工期。低成本是項(xiàng)目效益的基礎(chǔ)和核心,也是項(xiàng)目管理的重中之重,企業(yè)的利潤(rùn)來(lái)源于項(xiàng)目,而在既定的工程造價(jià)下利潤(rùn)的取得主要取決于施工項(xiàng)目的成本管理水平。項(xiàng)目成本管理主要通過(guò)兩種途徑,即項(xiàng)目成本分析和項(xiàng)目成本控制。隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展,施工業(yè)市場(chǎng)影響施工成本的因素逐漸復(fù)雜化、多樣化。在這樣的環(huán)境下,一方面加大了成本控制的難度,另一方面更加體現(xiàn)出成本分析的重要性和必要性。本文介紹了GF施工項(xiàng)目成本構(gòu)成情況,利用財(cái)務(wù)數(shù)據(jù)對(duì)GF施工項(xiàng)目成本進(jìn)行分析,運(yùn)用比較法對(duì)總成本構(gòu)成進(jìn)行分析,運(yùn)用因素分析法對(duì)各項(xiàng)具體費(fèi)用進(jìn)行詳細(xì)分析,找出GF施工項(xiàng)目成本變動(dòng)的原因和影響因素。GF施工項(xiàng)目成本上漲的主要原因包括人工價(jià)格上漲、人工數(shù)量上漲、材料價(jià)格上漲、管理費(fèi)用過(guò)高等�；谶@些原因,提出GF施工項(xiàng)目成本控制的方法：實(shí)施全過(guò)程的成本控制、強(qiáng)化成本費(fèi)用控制、充分發(fā)揮施工項(xiàng)目成本信息化功效、落實(shí)施工成本考核機(jī)制等。本文通過(guò)對(duì)具體項(xiàng)目成本分析,意在揭示我國(guó)施工企業(yè)成本分析和控制現(xiàn)狀,促進(jìn)施工企業(yè)樹(shù)立科學(xué)的內(nèi)部成本管理理念,加強(qiáng)成本分析工作,提高施工企業(yè)經(jīng)濟(jì)效益。
[Abstract]:After experiencing the impact of the global financial crisis since 2008, China's economy is undergoing transformation and upgrading, and has begun a steady recovery.Low cost is the foundation and core of project benefit, and also the most important part of project management. The profit of enterprise comes from the project, and the profit under the established project cost mainly depends on the cost management level of the construction project.Project cost management mainly through two ways, namely project cost analysis and project cost control.With the development of market economy, the factors influencing construction cost are becoming more and more complicated and diversified.In this environment, on the one hand, the difficulty of cost control is increased, on the other hand, the importance and necessity of cost analysis are reflected.This paper introduces the cost composition of GF construction project, analyzes the cost of GF construction project by using financial data, analyzes the total cost composition by using comparative method, and analyzes the specific expenses by means of factor analysis method.Find out the reason of GF construction project cost change and influence factors. The main reasons of GF construction project cost increase include the increase of labor price, the increase of labor quantity, the increase of material price, the high management cost and so on.Based on these reasons, the methods of cost control of GF construction project are put forward, such as carrying out the cost control in the whole process, strengthening the cost cost control, giving full play to the effect of construction project cost information, and carrying out the construction cost assessment mechanism, etc.This paper aims at revealing the current situation of cost analysis and control of construction enterprises in our country, promoting construction enterprises to establish scientific internal cost management concept, strengthening cost analysis work, and improving the economic benefits of construction enterprises through the analysis of specific project costs.
【學(xué)位授予單位】：長(zhǎng)沙理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.7;F426.92

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