建筑工程项目的成本管理.doc

北京理工大学现代远程教育学院毕业论文 PAGE PAGE 18 中文摘要 成本、质量、工期是项目法施工的三大目标，成本反映的是项目施工过程中各种耗费的总和。因此，建筑工程项目的成本管理是整个工程管理重要一环，事关企业生存与发展。研究和探索成本管理，对于提高成本管理的科学性和预见性，具有重要意义。项目成本管理是在保证满足工程质量、工期等合同要求的前提下，对项目实施过程中所发生的费用，通过计划、组织、控制和协调等活动实现预定的成本目标，并尽可能地降低成本费用的一种科学的管理活动，它主要通过技术、经济和管理活动达到预定目标，实现盈利的目的。 成本管理实施全寿命周期控制，需要经历事前控制、事中控制和事后控制三阶段；遵循五个原则：成本最低化原则、全面成本控制原则、目标管理原则、责、权、利相结合的原则和预防为主原则。对成本管理的核心问题（成本核算）进行了深入探讨，并提出了成本管理几个实施策略。 关键词：建筑工程 成本管理 成本核算 ABSTRACT Cost, quality, time limit are three major goals in project construction.Cost reflects summation of various consumptions in the course of project construction. It is an important link in the whole project management which concerns an enterprises survival and development. To study and explore cost management signifies the science and foresight of cost management. The cost management of the project is on the premise of guaranteeing such contract requirements as project quality of all over foot , time limit for a project ,etc., to the expenses taking place in the project implementation course , realize the goal of cost booked through activity of planning , organizing , controlling and coordinating etc., lower costs one management activity of science of expenses as much as possible.It reaches the predeterminated target through technology , economy and management activity mainly, realize the purpose to make profits .The whole life cycle control is used. It goes through three stages: preconstruction controlling undergoing controlling and postconstruction controlling; Follow five principles: Cost minimum, overall cost controlling , management by objectives, combination of responsibility , right , profit and prevention first. The theme also carries on the deep discussion to the key question (cost accounting ) of cost management and proposes several tactics of implementing. Key Words:construction project cost management cost accounting 目录 问题的提出………………………………………………………………………5 概念界定…………………………………………………………………………5 管理流程概述……………………………………………………………………6 事前控制………………………