施工企业成本管理绩效评价指标读体系的探讨.docVIP

施工企业成本管理绩效评价体系的探讨 摘 要：随着时代的发展和科技的进步，现代施工企业之间的竞争很大程度上是价格的竞争，而价格又取决于成本，可以说，企业之间的竞争归根结底是成本竞争。现代工程项目规模大、投资多、工期长、项目管理的难度大，特别是在成本管理中，成本超支情况也愈发增加。而很多施工企业对于成本控制仅仅注重项目实施阶段的成本控制，尽管也有部分企业注重了工程项目全过程的成本管理，但是对于各个管理阶段的绩效却很少关心。本文分析了目前施工企业成本管理绩效评价存在的问题，借鉴平衡计分卡理论，从财务绩效、项目运作、客户、学习与成长四个维度构建了施工企业成本管理绩效评价体系，然后运用模糊综合评价理论和层次分析法原理建立了成本管理绩效的模糊综合评价模型，并通过实证分析检验了该评价体系的可行性。 关键词：施工企业；成本管理；绩效评价体系；模糊综合评价模型 中图分类号文献标识码 Research on Performance Evaluation System of Cost Management in Construction Enterprises Abstract: With the development of science and technology progress, the competition among modern enterprise is largely price competition, but price depends on the cost, so to speak, competition among enterprises is ultimately a cost-competition. The characteristics of modem project are scale is bigger than before, the investment is increasing, the duration is becoming longer, the project management is becoming more difficult, especially in cost management, the phenomenon of cost overruns is frequent. A lot of construction enterprises just focus on cost control in project implementation stage during the life cycle，although there are some enterprises focus on cost control in the life cycle, the application of performance evaluation in overall cost accounting is rare. The paper draws on the theory of Balanced Score Card (BSC),establishes a cost management performance evaluation system for construction enterprises on financial performance, operation of project, customer, learning and growth, then establishes a fuzzy comprehensive evaluation model based on fuzzy comprehensive evaluation principles theory and AHP, and uses an empirical to prove its feasibility. Keywords: Construction enterprises; cost management; performance evaluation system; fuzzy comprehensive evaluation model 1 引言 随着市场经济的发展，施工企业面临着日益激烈的市场竞争，成本管理的地位日益突出。成本管理是企业管理中的重要一环，如何降低成本，获取竞争优势一直是理论界和实务界探索的重要课题[]。绩效评价作为成本管理的最后一步，是根据企业收集的成本管理取得的经营成果相关信息，为了实现成本计划和成本控制，采用财务及非财务指标，以及定性和定量 通过对我国施工企业研究发现，国内施工企业成本管理的绩效评价