成本管理理论在工业炉工程中应用研究-建筑与土木工程专业论文.docx

Classified Index: U.D.C: Dissertation for the Master Degree in Engineering APPLIED RESEARCH ON THEORY OF COST MANAGEMENT ON INDUSTRIAL FURNACE ENGINEERING Candidate: Sun Huaiping Supervisor: Associate Prof. Wang Wei Academic Degree Applied for: Master of Engineering Specialty: Architecture and civil Engineering Affiliation: ShangHai Baoye Industrial Furnace Co. Date of Defense: June. 2010 Degree-Offering-Institution: Harbin Institute of Technology 摘 要 成本管理理论是运用 HYPERLINK /index.php?doc-innerlink-%E7%AE%A1%E7%90%86%E5%AD%A6 管理学的理论和方法，对企业资源的耗费和使用进行 HYPERLINK /index.php?doc-innerlink-%E9%A2%84%E7%AE%97 预算和控制的理论、程序和方法的总称。它源于一定的社会经济环境，并由当 时社会生产力的发展状况所决定。 本文首先介绍了工业炉工程项目成本管理存在的诸多问题，分析国内外成 本管理理论的发展现状，揭示了成本管理理论在工程项目管理中的应用研究的 目的是为了更好地在日益激烈的市场竞争环境下怎样才能以价格取胜市场，阐 述了工业炉工程实施成本管理的内容为确定工程项目目标成本、编制项目成本 计划、项目实施过程中加强成本控制、以及项目成本的阶段性和整体的考核、 分析评价，提出了项目成本管理应采取的具体方法。其次通过对工业炉工程实 施成本管理内外部环境分析，理论结合实际进行了实证分析，提出了工业炉工 程实施成本管理的具体内容、保证机制、管理方法和降低成本的途径。 本文通过将成本管理理论与工业炉工程相结合，为工业炉工程施工项目决 策提供了有效的分析思路和分析方法，同时也为企业进行相关的实践活动提供 了理论指导。 关键词：成本管理；目标成本；工业炉工程 Abstract Cost management theory is the theory and application of management methods, cost business resources and use of budgets and cont rol theory, the general procedures and methods. It originated from a certain socio-economic environment, by the development of social productive forces was determined. This paper introduces many problems of the industrial furnace project cost management, and analysis development of cost management in domestic and international status of the theoretical, cost management theory revealed in the Project Management aim of this study is to better in the increasingly fierce market competitive environment, how to win the market price, expounded the implementation of the project cost management of industrial furnace to determine the content of the project objectives project costs, preparation of project cost planning, project implementation and cost control, and the cost of the project appraisal stage and overall , analysis and ev