施工项目成本控制问题研究论文.docVIP

= 1 \* ROMAN \* MERGEFORMAT I 毕业设计（论文） 题 目 施工项目成本控制问题研究 专 业 会计学 班 级 学 生 指导教师 XXXX大学 2013年 摘 要 建筑业是我国国民经济的重要支柱产业，与整个国家经济发展和人民生活改善关系密切。在激烈的市场竞争环境下，效益对建筑施工企业来说是首要目标，而效益又是由成本来决定的，降低成本又是通过成本控制得以实现的，所以成本控制成了企业的首要任务。 目前关于施工项目成本控制的研究与实践内容比较丰富，整体思路大都是以成本开支为主要任务的，而相对忽略了控制中的组织工作和其他影响成本开支的因素，比如安全问题和索赔变更工作。所以本文在认真分析我国建筑企业施工项目成本控制中存在的问题的基础上，以降低成本控制费用为出发点，将施工项目成本控制的途径分为开支型成本控制和非开支型成本控制，为建筑施工企业降低成本增加收益提供方法和思路。 关键词：施工项目，施工成本，成本控制，效益 施工项目成本控制问题研究 = 2 \* ROMAN \* MERGEFORMAT II ABSTRCT Chinas national economy construction is the important pillar industries, and the whole national economy development and peoples living close to improve relations. In the fierce market competition environment, the benefit of construction enterprises, and it is the primary goal is to determine the cost benefit, reduce cost and through cost control can be realized, so the cost control became enterprise priority. At present about construction project cost control, the research and practice of contents abundant, the overall thinking mostly as the main task in costs, and relatively ignored control in organizational work and other effects of factors, such as cost expenditure security and claim change. So this paper analyzes architecture enterprise in earnest in construction project cost control based on existing problems, in order to reduce the cost control costs as the starting point, the construction project cost control will be divided into spending ways of cost control and the expenditure type cost control for construction enterprises reduce cost increases the income to provide methods and ideas. Key words:Construction project,Cons