《--论工程项目的成本控制问题》毕业学术论文.docVIP

PAGE 2 论工程项目的成本控制问题 摘要 成本控制就是在项目生产经营全过程，对影响成本的各种因素加以管理。工程项目成本控制是对项目实施过程中对生产经营所消耗的人力资源、物质资源和费用开支，进行监督、协调、控制，及时纠正偏差，以确保项目的实际成本限定在项目成本预算范围内，并且在此基础上提升企业盈利空间的过程。成本核算准确与否直接影响了管理者对项目盈利能力的判断；成本控制有效与否直接影响了企业的整体竞争能力。特别是当承包商通过投标竞争取得工程，签订合同，同时确定了合同价格，他的工程经济目标(盈利性)完全通过成本控制实现。了解项目的成本，识别哪些是盈利的，哪些对间接费用和最终盈利能力是有贡献的十分重要。 关键词：工程项目；成本预测；成本控制 ；信息流通；科学的管理 目录 第1章绪论·············································1 1.1研究背景和意义··············································1 1.2研究内容和方法··············································1 1.2.1工程项目成本控制的原则···············································1 1.2.2项目成本控制体系·····················································1 (1)成本预测体系·························································1 (2)成本控制体系··························································1 (3)信息流通体系·························································1 1.2.3项目成本控制的实施····················································2 (1)成本预测体系的实施···················································2 (2)成本控制体系的实施···················································2 (3)信息流通体系的实施···················································2 第2章工程项目成本控制中存在的问题及原因分析············2 2.1我国工程项目成本控制的现状···································2 2.1.1成本管理方法不科学合理及成本控制指导理念滞后··························3 2.1.2材料管理不合理························································3 2.1.3人员管理不科学························································4 2.1.4非生产性开支居高不下··················································5 2.1.5控制成本缺乏长期性和战略性············································5 2.2目前工程项目成本控制的局限性分析·····························5 2.2.1控制对象与决策对象不配比··············································5 2.2.2控制范围狭窄·························································6 2.2.3控制手段落后·························································6 2.2.4责任部门范围太窄·····················································6 2.2.5时间跨度的局限性·····················································6 2.2.6未建立灵活的成本控制体系············································7 第3 章成本控制的理论与方法······