建筑装饰工程项目施工成本管理的研究
发布时间：2018-12-05 21:46
【摘要】：装饰工程施工成本管理是建筑装饰行业中最受关注的话题,也是装饰施工企业管理的基础和重点。随着我国社会主义市场经济的建立,市场竞争机制日益走向成熟,对装饰施工企业而言,企业间竞争将逐渐由产品质量竞争过渡到价格竞争。加强装饰施工企业的成本管理,减支增效,提高市场竞争力,将成为大多数装饰施工企业盈利的主要途径和长期经营战略。 本文以装饰工程项目施工成本核算为基础,论述装饰施工企业如何建立程序文件和成本管理手册,从而实现装饰工程项目施工全过程及全员的成本控制。通过对“预控成本”和“目标成本”的确定进行了论述,在经营上形成“企业是利润中心”的经营思想。本文论述了现阶段装饰施工企业在工程建设项目中,通过投标中标后进行工程项目施工中,采用“项目法施工”管理组织施工,实行“项目经理责任制”和“项目成本核算制”的优越性以及具体的实施方案。 本文提出装饰施工企业建立工程项目施工成本管理体系,来保证工程项目施工成本在全过程、全方位受到控制的成本管理思想。并从理论和实践两方面详细论述了建立工程项目施工成本管理体系的理念、原则、体系的组织结构、程序文件的编写,并介绍了工程项目施工成本控制的要素、过程控制方法和成本核算的方法。 装饰项目施工成本管理是一项复杂的系统工程,在本文的写作过程中,作者参阅了大量有关企业管理、成本管理和管理经济等方面的相关资料和文章,结合自己在装饰施工企业多年的工作经验,并引用了部分相关资料和统计年鉴的数据,在此基础上,运用系统工程的思想,提出本文观点。本文提出的装饰项目施工成本管理的方法具有实际操作性,在具体操作中需灵活运用,在实践中不断地总结和提高成本控制的方式和方法,以保证装饰项目施工成本管理目标的实现。成本管理是企业经营发展的主要环节,其时效性和严密性直接与企业的发展息息相关,加强该环节的管理具有非常深远的意义。
[Abstract]:Construction cost management of decoration engineering is the most concerned topic in architectural decoration industry, and it is also the foundation and key point of decoration construction enterprise management. With the establishment of socialist market economy in our country, the market competition mechanism is maturing day by day. For decoration construction enterprises, competition among enterprises will gradually transition from product quality competition to price competition. Strengthening the cost management of decoration construction enterprises, reducing expenditure and increasing efficiency, and improving market competitiveness will become the main way and long-term management strategy for most decoration construction enterprises to make profits. Based on the construction cost accounting of decorative engineering projects, this paper discusses how to establish program documents and cost management manuals for decoration construction enterprises, so as to realize the whole construction process of decoration engineering projects and the cost control of all staff. Through the determination of "pre-control cost" and "target cost", the management thought that "enterprise is the center of profit" is formed in operation. In this paper, the author discusses that in the construction project of decoration construction enterprise at the present stage, "project method construction" is adopted to organize the construction of the project after winning the bid. The superiority of "Project Manager responsibility system" and "Project cost Accounting system" and the concrete implementation scheme. This paper puts forward the idea of establishing construction cost management system in decoration construction enterprises to ensure that the construction cost of engineering project is controlled in all aspects in the whole process. In this paper, the idea, principle, organization structure and program file of establishing construction cost management system of engineering project are discussed in detail from two aspects of theory and practice, and the elements of construction cost control of engineering project are introduced. Process control method and cost accounting method. The construction cost management of decoration project is a complex system engineering. In the process of writing this paper, the author has read a lot of related materials and articles about enterprise management, cost management and management economy, etc. Based on the working experience of many years in the decoration construction enterprise and some related data and statistical yearbook data, this paper puts forward the viewpoint of this paper by using the idea of system engineering. The method of construction cost management of decoration project put forward in this paper has practical operation, needs to be used flexibly in concrete operation, and the way and method of continuously summing up and improving cost control in practice, In order to ensure the decoration project construction cost management goal realization. Cost management is the main link in the development of enterprise management. Its timeliness and tightness are closely related to the development of the enterprise. It is of great significance to strengthen the management of this link.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F426.92
本文编号：2365520
[Abstract]:Construction cost management of decoration engineering is the most concerned topic in architectural decoration industry, and it is also the foundation and key point of decoration construction enterprise management. With the establishment of socialist market economy in our country, the market competition mechanism is maturing day by day. For decoration construction enterprises, competition among enterprises will gradually transition from product quality competition to price competition. Strengthening the cost management of decoration construction enterprises, reducing expenditure and increasing efficiency, and improving market competitiveness will become the main way and long-term management strategy for most decoration construction enterprises to make profits. Based on the construction cost accounting of decorative engineering projects, this paper discusses how to establish program documents and cost management manuals for decoration construction enterprises, so as to realize the whole construction process of decoration engineering projects and the cost control of all staff. Through the determination of "pre-control cost" and "target cost", the management thought that "enterprise is the center of profit" is formed in operation. In this paper, the author discusses that in the construction project of decoration construction enterprise at the present stage, "project method construction" is adopted to organize the construction of the project after winning the bid. The superiority of "Project Manager responsibility system" and "Project cost Accounting system" and the concrete implementation scheme. This paper puts forward the idea of establishing construction cost management system in decoration construction enterprises to ensure that the construction cost of engineering project is controlled in all aspects in the whole process. In this paper, the idea, principle, organization structure and program file of establishing construction cost management system of engineering project are discussed in detail from two aspects of theory and practice, and the elements of construction cost control of engineering project are introduced. Process control method and cost accounting method. The construction cost management of decoration project is a complex system engineering. In the process of writing this paper, the author has read a lot of related materials and articles about enterprise management, cost management and management economy, etc. Based on the working experience of many years in the decoration construction enterprise and some related data and statistical yearbook data, this paper puts forward the viewpoint of this paper by using the idea of system engineering. The method of construction cost management of decoration project put forward in this paper has practical operation, needs to be used flexibly in concrete operation, and the way and method of continuously summing up and improving cost control in practice, In order to ensure the decoration project construction cost management goal realization. Cost management is the main link in the development of enterprise management. Its timeliness and tightness are closely related to the development of the enterprise. It is of great significance to strengthen the management of this link.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F426.92
【引证文献】
相关硕士学位论文 前2条
1 汤健;某写字楼项目成本管理研究[D];西南交通大学;2010年
2 任东;建设工程项目施工中成本控制理论的应用研究[D];西安建筑科技大学;2012年
，本文编号：2365520
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