关于建筑工程项目成本管理的思考

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本科毕业论文题目:关于建筑工程项目成本管理的思考学院:资源与环境工程学院专业:学号:学生姓名:指导教师:日期:2009年12月摘要随着国家发展经济来应对全球经济危机,工程建筑市场竞争日愈加剧,工程施工企业的承包价格战进入了白热化阶段,因此,企业想要在激烈的市场竞争中站稳脚跟,就必须坚持科学的成本管理原则,遵循正确的成本管理程序,弄清成本管理的具体内容,抓住成本管理的关键环节并采取相应的措施,实施有效的项目成本管理。本文先是对工程项目成本管理的概念、内容进行了详细的分析,然后通过对工程项目成本管理中的一些常见问题的分析,并提出解决问题的对应措施,明确了企业成本管理是提高企业经济效益的有效管理手段,希望施工企业能坚持把成本控制作为企业的核心任务,最后根据合同、预算及费用定额、竣工资料、国家或地方的有关法规重点对竣工阶段如何加强企业在建工程成本管理与控制进行了探讨。关键词:成本管理;控制;在建工程AbstractAscountriesdeveloptheireconomytodealwiththeglobaleconomiccrisis,engineeringandconstructionarebecomingevermoreintensifiedcompetitioninthemarket,engineering,constructionenterprisescontractedpricewarhasenteredawhite-hotstage,therefore,enterprisesinthefiercemarketcompetition,youwanttogainafirmfoothold,itmustadheretothescientificcostmanagementprinciples,followthecorrectproceduresforcostmanagement,costmanagementtoascertainthespecificcontenttoseizethekeytocostmanagementandtaketheappropriatemeasurestoimplementeffectiveprojectcostmanagement.Thisarticlefirstoftheprojectcostmanagementconcept,carriedoutadetailedanalysisofthecontent,andthenthroughtheprojectcostmanagementinsomeofthecommonanalysisoftheproblemandproposecountermeasurestosolvetheproblem,clearlytheenterprisecostmanagementistoimprovetheeconomicefficiencyofenterpriseseffectivemanagementofthevariouswaystotheconstructioncompaniestoadheretocostcontrolasthecompany'scoremandate,thelastunderthecontract,budgetandcostofthefixedandcompletiondata,stateorlocallawsandregulationsrelatingtothecompletionphaseofanemphasisonhowtostrengthentheenterprisesintheconstructioncostmanagementandcontrolsarediscussed.Keywords:Costmanagement;Control;Inconstruction目录绪论...............................................................................................................................................................61工程项目成本管理...................................................................................................................................71.1工程项目成本管理的概念...........................................................................................................71.2工程项目成本管理的内容...........................................................................................................71.2.1工程项目成本预测..........................................................................................................71.2.2工程项目成本计划..........................................................................................................81.2.3工程项目成本控制..........................................................................................................81.2.4工程项目成本核算..........................................................................................................81.2.5工程项目成本分析..........................................................................................................81.2.6工程项目成本考核..........................................................................................................92企业在建工程成本管理中存在的问题.................................................................................................102.1在建工程往往容易忽视成本的管理..........................................................................................102.1.1施工阶段成本管理体系不够完善...............................................................................102.1.2忽视工程项目的质量管理............................................................................................102.1.3没有正确处理好工期、质量与成本的关系................................................................102.1.4非生产性开支居高不下................................................................................................112.1.5对施工过程缺少有效管理............................................................................................112.2工程成本管理认识上存在误区.................................................................................................112.3没有形成一套完整的成本管理体系.........................................................................................122.3成本控制能力弱.........................................................................................................................123企业在建工程成本管理与控制.............................................................................................................133.1抓好施工阶段的成本控制,努力降低成本.............................................................................133.1.1根据责任目标搞好成本控制........................................................................................133.1.2材料费用的控制............................................................................................................133.1.3现场管理费控制............................................................................................................143.2实行全面质量管理,加强工程质量控制.................................................................................143.3加强安全管理,减少事故损失.................................................................................................153.3.1减少事故的发生,可增加经济效益............................................................................153.3.2制定应急预案,将损失降至最低................................................................................153.4改进施工工艺,积极采用新技术、新工艺...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