浅谈施工中成本管理与控制合编.doc

毕 业 论 文 题目：浅谈施工中成本管理与控制 姓名：左争艳 学号：2014811928 学院：工程管理 专业：工程管理 班级：工程管理（一）班? 指导老师：王磊 目 录 绪论····················································4 第一章 施工成本管理的任务·······························5 1.1施工成本预测··········································5 1.2施工成本计划··········································6 1.2.1施工成本计划应满足的要求·····························6 1.2.2施工成本计划的具体内容······························ 6 1.3施工成本控制·········································7 1.4施工成本核算·········································8 1.5施工成本分析·········································10 1.6施工成本考核·········································10 第二章 施工成本管理的措施······························12 2.1施工成本管理的基础工作内容··························12 2.2施工成本管理的措施····································12 2.2.1组织措施········································· 13 2.2.2技术措施·········································13 2.2.3经济措施·········································14 2.2.4合同措施·········································14 第三章 施工成本控制的步骤·····························15 第四章 施工成本控制的方法·····························16 4.1人工费控制·········································16 4.2材料费的控制 ·····································17 4.2.1材料用量控制·····································17 4.2.2材料价格控制·····································17 4.3施工机械使用费的控制······························18 4.4施工分包费的控制···································18 第五章 结束语·········································19 浅谈施工中成本管理与控制 绪论 导致我国建筑施工企业利润率的原因可以分为两大部分，一是外部环境，如建筑市场不规范，法律法规好不健全，长期存在向企业论摊派，暗箱操作招投标，业主压价拖欠工程款等，另一个原因是企业内部的原因，现代企业制度的建立只落实在企业名称的改变上，从某某工程处改为某某建筑有限公司，真可谓忽如一夜春风来，千处万处变公司。企业内部机制仍然为老一套，官僚作风严重、管理粗放，不重视人才高成本低效益，浪费和流失吞噬了企业的大部分利润。同时随着建筑业市场的竞争加剧，如何搞好成本控制，使经济效益最大化已经成为施工企业提高自身竞争力的重要途径。但很多施工企业还没有意识到成本控制的重要性，没有将成本控制工作落到实处，或者是成本控制的体系不够完善，致使工程项目施工过程中出现了很多浪费，增加了工程项目的成本。这必将导致施工企业利润的减少，减少企业的内部积累，也会降低施工企业的竞争力，从而阻碍企业的长远发展。中国加入WTO后，国内建筑市场将成为国际市场的一部分，国内建筑企业在应对本国白热化竞争的同时，还要面对国际建筑业集团的竞争压力。国内建筑业早已经进入了微利时代如何加强管理、降低成本、提高效益以成为摆在建筑施工企业面前的紧迫课题。 施工成本管理的任务 施工成本是指在在建设工程项目的施工过程中所发生的全部生产费