浅析施工企业工程造价的控制与管理

湖南财政经济学院毕业论文第1页共27页浅析施工企业工程造价的控制与管理摘要在社会主义市场经济条件下，施工企业承建任务，尤其是在现行的建筑市场中，必须通过激烈竞争才能获得。施工企业依法取得合理消耗补偿和必要利润越发显得重要，而施工企业的造价管理与控制就直接关系到企业的盛衰存亡，尤其是对构成工程制造成本的工程直接费的管理与控制尤为重要，因为直接费、其它直接费、现场经费，占工程总造价约80%-—90%，因此工程造价管理与控制是企业经营管理的核心工作。然而施工企业对工程造价的控制与管理意识薄弱，也让我国的工程领域的发展受到一定程度的限制。本文基于这一现象首先对施工企业工程造价控制与管理的主要内容和特点进行系统的阐述和分析；然后，结合施工企业工程造价管理的特点和主要内容，从报价机制、成本控制及索赔管理三个方面，分析当前施工企业工程造价管理中存在的问题；再后，分别从工程投标、施工和竣工结算三个阶段对施工企业工程造价的控制与管理中的问题进行详细剖析；最后，对施工企业工程造价控制与管理进行全面系统地归纳，并提出自己解决上述问题的具体对策。关键词：施工企业，工程造价，控制，管理湖南财政经济学院毕业论文第2页共27页ConstructionEnterpriseEngineeringCostControlandManagementAuthor：LingyuTanTutor：CongjunHangAbstractInsocialistmarketeconomycondition,theconstructionenterpriseconstructiontask,especiallyinthecurrentintheconstructionmarket,mustthroughthecompetitiontoobtain.Theconstructionenterpriseshallobtainreasonableconsumptioncompensationandnecessaryprofitconvergingimportant,andaconstructionenterprisecostmanagementandcontrolisdirectlyrelatedtotheenterprisesurvival,especiallyfortheupsanddownsoftheengineeringprojectmanufacturingcostsconstitutesadirectcostmanagementandcontrolisespeciallyimportant,becausethedirectfee,otherdirectfee,on-sitefunds,accountingfortotalengineeringcostabout80%—90%,thereforeengineeringcostmanagementandcontrolisthecorebusinessmanagementwork.Howeverconstructionenterprisetotheprojectcostcontrolandmanagementconsciousnessweak,alsoletourengineeringfieldsofdevelopmentbycertaindegreeofrestriction.Basedonthisphenomenonfirstoftheconstructionenterpriseprojectcostcontrolandmanagementofthemaincontentsandcharacteristicssystematicallydiscussedandanalyzed,Then,basedontheconstructionenterpriseprojectcostmanagementcharacteristicsandmaincontent,fromquotationmechanismandcostcontrolandclaimsmanagement,analyzesthecurrentthreeaspectsofconstructionenterpriseproblemsexistedintheprojectcostmanagement;Then,respectivelyfromtheprojectbidding,theconstructionandcompletionoftheconstructionenterprisesettlementthreestagesofprojectcostcontrolandmanagementarediscussedindetailanalyzed;Finally,theconstructionenterpriseprojectcostcontrolandmanagementsystematicallysummarized,andputforwardhisspecificcountermeasurestosolvetheseproblems.Keywords：constructionenterprises,engineeringcost,control,management湖南财政经济学院毕业论文第3页共27页目录1绪论········································································································································11.1选题背景··························································································································11.2几个基本概念的说明及研究目标·················································································12施工企业工程造价控制与管理的内容·················································································22.1施工企业工程造价控制与管理的特点··········································································22.2施工企业工程造价控制与管理的主要内容·······················································32.2.1投标阶段的造价控制与管理·································································32.2.2合同签订阶段的造价控制与管理·································································42.2.3施工阶段的造价控制与管理·································································52.2.4工程竣工结算阶段的造价控制与管理························································63当前施工企业工程造价管理中存在问题的透视·······················································73.1存在的问题··················································································7湖南财政经济学院毕业论文第4页共27页3.1.1缺乏科学合理的报价决策机制···········································································73.1.2合同的签订与履约存在缺陷····················································································83.1.3成本控制存在局限性·······················································································103.1.4忽视设计变更及工程签证············································································133.2原因分析························································································································143.2.1报价策略和编标组织结构不合理········································································143.2.2施工企业对合同的意识薄弱··········································································163.2.3施工成本控制管理欠优化···················································································193.2.4设计变更、现场签证管理混乱············································································204工程造价控制与管理的对策与建议·····························································204.1建立科学、完善的报价决策机制··································································204.2增强施工合同签订与履约管理工作···········································································214.3加大工程项目成本控制力度····················································································234.4加强设计变更和工程签证管理···················································································24湖南财政经济学院毕业论文第5页共27页结论··························································································································26参考文献··············································································································