建筑企业成本管理制度建设与运行效果研究-建筑与土木工程专业论文.docxVIP

重庆大学硕士学位论文 重庆大学硕士学位论文 中文摘要 摘 要 建筑企业作为社会低利润低附加值的行业，面临现今非常激烈的市场竞争， 越发显示其成本管理的重要性，成本管理的成功取决于建筑企业成本管理制度建 设及其有效运行。随着人们对建筑产品的理念和社会需求的不断更新，社会更需 要质优价廉的建筑产品。也只有成本管理的成功才能带来建筑企业经济效益和社 会效益的实现。 本文采取系统分析的方法，-以建筑企业项目经理部施工项目的成本管理为中 心，将施工项目划分为方便成本管理的单元，从建筑企业成本概念出发，阐述了 成本管理的原则、内容、措施和方法。在此基础上进一步说明建筑企业以施工项 目目标成本管理为基点，建立成本管理制度的原则、方法、意义。阐明了成本管 理制度建设及其运行效果的检验检查、评判指标、偏差及原因分析。通过实例更 真实地说明建筑企业成本管理的重要性以及在实际建筑企业管理中的应用意义。 关键词：建筑企业，项目经理部，施工项目，成本管理制度，运行效果 重庆大学硕士学位论文 重庆大学硕士学位论文 英文摘要 ABSTRACT As an industry witll low profit and low added value in society,building enterprises now aro facing more and more drastic market competition,which gives way to the importance ofcost management．And whether the cost management is successful or not depends both Oil the constraction of system on cost management among those building enterprises and its effective operation．With the development of people’s idea towards architectural products and updating of social needs．WO desire for铀枷ted删 products with懿collent quality at comparatively cheaper price，which will be only realized by SUCCESS ofcost managemenL In the dissertation,the author employs systematic analysis method．Centering on cost-management of department for project manager’S construction projects，the author classifies the construction project into smaller units to facilitate cost managemenL And from the perspective of conception of building enterprises’cost,principles，content, measl．tres and methods of cost management ale clarified separately．Further more，the author,on the basis of consUuctinn projects’target cost,elaborates principles，methods and significance 011 construction of cost management system．And also the author clarifies inspection,index for judgement,and deviation and its c羽雠of construction of cost management system and its operation effeeL At last,cases are emp!oyed in the dissertation to illustrate vividly the importance of cost-management