基于战略的目标成本管理方法在国际工程承包项目中的应用-工商管理专业论文.docxVIP

分析工具。第三部分阐述了在国际工程项目中特有的五类成本构成及其控 分析工具。 第三部分阐述了在国际工程项目中特有的五类成本构成及其控 制特点。包括设备成本、材料成本、人工成本、管理成本以及财务成 本。 第四部分结合笔者参与管理的西电集团公司所承建的第一个严 格按FIDIC土建合同条款进行施工管理的南亚A国亚龙水电工程项目 的实际案例，从成本管理的预测、决策、计划、控制和评估等各个步 骤详细分析了基于战略的目标成本管理方法在国际工程项目管理实 践中的应用。 本文的创新之处在于，在传统的项目成本管理方法的基础上，结 合当代企业战略管理的最新成果，提出了基于战略的目标成本管理方 法的理论体系，并且在工程管理实践中得到了比较充分的验证和应 用。实践证明，这种方法对于帮助国际工程承包企业进行战略决策和 战略实施，从而培育持久的竞争优势，具有极其重要的作用。当然， 限于作者的专业理论水平，文中难免出现错漏和不妥之处，还请各位 教授专家批评指正。 关键词：战略 目标成本管理项目国际工程承包 AbstractWim Abstract Wim me continual development of the market economy,especially the entering WTO，the course that our economy integrated with the world economy is expedited．At the same time，due to the world economy is changing from industry economic to knowledge economic，information technology is developing swiftly,and the owner’s demand is growing individually and changeably．As the result，the competition in the international engineering contract market is more and more violent．To confbHn with such environmental change，the management mode and methods of international engineering project are innovated．The project management methods according with the international convention are intro(1uced into our international engineering enterprise and are generalized among them． The cost management is the essential road of making persistent profit for international engineering enterprise which as economic substantive．Looking back to the traditional project cost management，we can find they are all limited in the tactical level．Some theories and methods have not met the engineering management’S requirement nOW． So the intemational contractor must cultivate their continual competition advantage on the strategic level． This thesis begins with the change of the international engineering cost management．After analyzing the limitation of traditional project cost management，the author puts forward a new cost management method： target cost management based on strategy．The author expounds the theoretic structure ofthis method，and analyzes its pract