施工项目成本控制研究汇.doc

山 东 科 技 大 学 本科毕业设计（论文） 题 目 施工项目成本控制研究 系部名称 资源与土木工程系 专业班级 工程管理09-1（专本） 学生姓名 学 号 指导教师 2011 年 6 月 摘要 目前，市场对工程项目施工企业的要求越来越高，企业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，工程施工企业利润大幅下滑，资金运转困难，企业面临极大的竞争压力，对企业的生存和发展形成了很大的挑战。这些都迫使企业必须不断改进工程成本管理，对工程所消耗的人力资源、物质资源和费用开支，都需要进行指导、监督、调节和限制，及时纠正将要发生和已经发生的偏差，把各项生产费用控制在计划成本的范围之内，降低项目成本，提高经济效益。同时，坚持科学的成本管理原则，遵循正确的成本管理程序，理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。 论文首先对工程项目成本和成本管控的定义进行了研究，接着分析了目前企业在建工程项目成本管理中存在的问题以及原因，进而对于企业如何加强和改进工程项目成本控制的措施进行探讨。 关键词： 施工项目成本，成本控制 Abstract Summary at present, the engineering construction enterprise requirements getting higher and higher market, enterprises are building system of raw material prices, lowest price bid, harsh impact of the cash deposit system three market factors, construction corporate profits have fallen sharply, funds operation difficult, enterprises face great pressure of competition, on the enterprises survival and development form a great challenge. These are forcing enterprises must constantly improve engineering cost management on engineering the consumption of human resources, material resources and costs, require guidance, oversight, regulation and restriction, rectify deviation is going to happen and has happened in a timely manner, within the scope of the production cost control plan costs, reduced project costs, and increase economic efficiency. At the same time, adhere to the scientific principles of cost management, cost management procedures follow the correct, clear details of cost management, seize the key link and take appropriate measures of cost management, implementing cost effective project management. This article first defined on the costs and cost control of engineering project was studied, then analyses the current problems in the engineering project cost management in construction of the enterprises and why, and about how the enterprise to discu