建筑企业责任成本管理研究.doc

毕业论文 建筑企业责任成本管理研究 院 别 专业名称 班级学号 学生姓名 指导教师 2013年 10月 26日建筑企业责任成本管理研究 摘 要 近年来，由于建筑行业市场竞争机制逐步完善，招投标价格日趋合理，企业利润空间变窄，物价上涨、工期压缩等因素的影响下，在确保工程质量的前提条件下，压缩可控成本，成为企业提升利润和企业管理的有效手段。无论是对建筑企业还是国内其他企业来说，都是一个迫切而又十分重要的新课题。责任成本管理是会伴随着企业的成长而不断优化的，没有一成不变的管理和始终如一的管理模式。本文的研究目的是在保证产品质量的前提条件下，如何做好责任成本管理，实现企业利益的最大化要求。主要研究对责任成本管理的认识与理解、工程公司责任成本管理存在的普遍问题、中国铁建在责任成本管理上的主要做法和对“法人管项目”模式下责任成本管理的思考等等。本文按照从理论到实务的研究思路开展论述，首先对建筑企业国内外环境分析，充分认识和理解建筑企业责任成本管理的原则、意义与基本理念。然后通过介绍建筑企业普遍的责任成本管理模式阐述行业内部的一般理念和做法；最后，介绍中国铁建十一局集团第五工程有限公司的实际案例，制定出优化改进的方案方法。 关键词：建筑企业，责任成本管理，优化改进方案 Building corporate responsibility cost management research Abstract In recent years, due to the construction industry gradually improve market competition mechanism, the bidding price is reasonable, the enterprise profit space narrowing, prices, time compression under the influence of factors such as, under the condition of the premise of ensure the engineering quality, compression controllable cost, become effective means to boost profits and enterprise management. Whether for construction enterprise or other domestic enterprises, is an urgent and important new topics. Will be accompanied by the growth of the enterprise cost management and constantly optimized, not invariable management and consistent management mode. The purpose of this study is under the precondition to ensure the quality of products, how to do a good job in responsibility cost management, to maximize the interests of the enterprise requirements. Research for understanding and the understanding of the responsibility cost management, the common problems of the engineering cost management company, China railway construction in the main responsibility cost management practices and to legal person tube project responsibility cost management mode of thinking and so on. In this paper, according to the research train of thought of from theory to practice, this paper first analysis of construction enterprises at home and abroad environment, fully recognize