建筑工程的财务管理与成本控制研究.docVIP

摘 要 本研究首先探讨目前建筑业的生存环境概况，述及MM无关论等五大理论， 再就国内外专家学者在成本控制及财务管理方面的论点作文献汇整，了解成本控 制及财务管理对建筑业的重要性。依建筑成本控制、财务管理及SWOT管理，以 广厦建筑公司为例个案研究，叙述个案公司的背景及经营状况，再分析其专业特 性及竞争力。 本研究以广厦建筑公司为例，用财务报表相关的资本结构、周转率、报酬 率分析该公司的财务状况，另加以SWOT分析，提供个案经营者参考，期能据以 调整改善公司而求达到最佳价值。广厦建筑公司在工地进行工程施作时，工务所 会用一些图表作统计控制，运用在相关于成本管理控制。依广厦建筑公司营业额、 资本额及人力数据显示，有着稳定的成长确实不易。广厦建筑公司承揽统包案， 依兴建全程配当表，以一般工程S曲线而言，应有调整的空间，期程过度集中， 人力、物力、资材均形成严重挑战。本研究显示广厦建筑公司在财务分析及成本 控制的结果，与同业相比较下是在水平上，但纯益却表现平平。建议适时地加强 降低成本的控制与修正调整财务分析，以增加获利空间，确保永续经营。 关键词：MM 无关论，资本结构，财务分析，报酬率，周转率 I Abstract Abstract: This study first explores the current overview of the industry to create a living environment, referred to M M on the other five unrelated theories, further literature review on the domestic and foreign experts and scholars arguments on cost control wide mansions and financial building management, cost control mansions and understanding of financial mansions management importance of the industry to create. By construction cost control, financial mansions management and SWOT management, case study Guangsha Construction companies, for example, the description of the background of the case company and operating conditions, and then analyze their professionalism and competitiveness. In this study, mansions to create a company, for example, with the financial statements related to capita mansions structure, turnover rate, rate of return analysis of the financial mansions position of the company, plus the SWOT analysis, case managers provide a reference period can be adjusted according to the company while seeking to achieve improvements best value. When Guangsha Construction Company for site engineering facilities, public works will mansions use some of the graphs for statistical mansions control mansions structure, the use of the associated control mansions on cost management. By mansions to create a companys turnover, capita mansions and labor data show steady growth has really difficult. Canton buildings to create a turnkey contract for the case of the