2015年项目成本管理论文.docVIP

摘 要 随着我国国民经济持续稳定的发展以及人民生活水平的不断提高,尤其是作为国民经济五大支柱产业之一的建筑业及房地产业的迅猛发展,装饰装修需求日益扩大,给装饰业提供了持续、良好的市场前景。然而工程建筑市场竞争日愈加剧，其承包价格战进入了白热化阶段，而且自2003年以来，还不断受到建筑原材料价格上涨、最低价中标制度、现金保证金制度三个市场因素的严酷冲击，直接导致工程施工企业利润大幅下滑和资金运转困难，企业面临极大的竞争压力，生存环境不容乐观。因此，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。本文首先对工程项目成本管理进行了分析，接着分析了企业在建工程项目成本管理中存在的不足，最后对加强企业在建工程成本管理与控制进行了探讨。管理?Abstract With the sustained and stable development of Chinas national economy and improve peoples living standards, especially as the national economy, one of the five pillar industries of the rapid development of construction and real estate industry, the growing demand for decoration, decoration industry to provide a continuous and good market prospects. However, more work on the construction market competition intensified, the contract price war has entered a white-hot stage, and since 2003, has been affected by the construction raw material prices, the lowest bid system, the cash deposit system, the harsh impact of the three market factors, a direct result of sharp drop in corporate profits, construction and financial operation of the difficulties enterprises face tremendous competitive pressures, the living environment is not optimistic. Therefore, in the fierce market competition you want to gain a firm foothold, it must adhere to the scientific principles of cost management, cost management to follow the correct procedures, to ascertain the specific content of cost management, cost management to seize the key link and take the appropriate measures implementation of effective project cost management. Firstly, management of project cost analysis, and then analyze the enterprises in the construction project cost management shortcomings, and finally to strengthen enterprises in construction cost management and control were discussed. Keywords：Project Cost Management  目 录 摘 要 Ⅰ Abstract Ⅱ 第一章 引 言 1 1.1提出问题 1 1.2研究的意义 1 1.3研究思路和方法 1 第二章 建筑装饰公司工程项目成本管理相关理论及研究综述 3 2.1项目成本管理理论 3 2.1.1项目成