二学位4论文.docxVIP

摘要 在社会经济飞速发展的今天，尤其是市场经济的大力发展下，我国的房地产业迅速发展成为我国社会经济的支柱产业，建筑施工企业也因此而迅猛发展。在社会经济特别是房地产业迅速发展的背景下，建筑企业虽然能够得以迅猛的发展，但是普遍存在规模大、效益低，项目成本管理水平低，企业经营效益差的情况，与国外先进建筑企业的项目成本管理相比还存在很大的差距，存在着项目管理模式落后、项目管理人员成本意识差、项目成本管理手段和方法落后、不重视成本过程管理等方面的问题。毫无疑问，应对国内外激烈的市场竞争，保持企业快速、可持续发展，提高企业市场竞争力，就必须切实提高施工项目成本管理水平，提高项目盈利力和市场竞争力，适应市场竞争的需要。本文介绍了项目成本管理的基本内容，分析了国内施工成本管理现状和施工项目各个部门的职能，对比了国外的施工项目成本管理，发现我国现在施工项目成本管理存在着诸多不足，与国外施工项目成本管理存在着巨大的差距，尤其是没有形成一套完善的责权利相结合的成本管理体制，以及项目成本过程控制不严、控制体系不健全等问题严重，造成成本支出大，效益低下的不良局面。针对存在的问题，应该进行一系列的改革调整，如建立规范、统一、标准的责权利相结合的成本管理体制、确立以项目经理为主的成本控制的核心适时考核并奖罚到位、实行作业层与管理层的分离、推进施工项目成本管理的信息化等。最后，对全文进行了总结并指出了结论的实际应用意义，希望本文提出的观点和意见能够为我国施工企业今后进行科学、有效的项目成本管理提供参考和借鉴。关键词：成本管理；成本控制；施工项目AbstractWith the rapid social and economic developing today,especially the strong development of the market economy, Chinas real estate industry has quickly developed into a pillar industry of Chinas socio-economic .Construction enterprises and thus are also developing rapidly. In socio-economic, especially in the context of the rapid development of real estate ,although construction enterprises can be a rapid development ,prevalence of large-scale, low cost-effectiveness, the low level of project cost management and poor business efficiency are still existed.There is still a large gap between the cost of the project management and advanced foreign construction enterprises .It has the problem of the backward mode of project management, project managementcost-conscious, cost of the project management tools and methods behind and do not attach importance to the issues of cost and process management .There is no doubt that we must be effective to improve the level of project cost management, project earnings power and market competitiveness, and to meet the needs of the market competition in order to cope with fierce competition in the market at home and abroad,to keep your business fast, sustainable development and to improve the market competitiveness of enterprises .My article describes the basic content of the