施工企业责任成本管理体系应用研究-以中铁X局太中银项目为例-高级工商管理硕士专业论文.docxVIP

河北 河北工业大学 EMBA 学位论文 施工 施工企业责任成本管理体系应用研究 i i PAGE PAGE iv 施工企业责任成本管理体系应用研究 -以中铁 X 局太中银项目为例 摘要 随着全球经济的一体化的快速发展，我国的施工企业的经济环境也发生了巨大改变， 在这些改变下，施工企业之间的竞争也变得日趋激烈。隐藏在竞争背后的其实是企业的成 本管理水平。施工企业要想生存则必须转变成本管理的思想，采取有效的措施降低工程成 本，建立起适合企业生存和发展的现代成本管理模式。责任成本管理则是适应了现代施工 企业的特点，以全面管理和全过程成本管理的理论为核心，通过建立成本管理中权责利的 有效统一，将全体职工的积极性充分调动起来，以实现“企业增效、职工增收”。 本论文主要采用实证研究方法来介绍责任成本。主要分为四部分，首先提出目前施工 企业成本管理中存在的问题，如管理观念的问题，过程控制的问题等。然后从问题出发提 出了责任成本管理，介绍了责任成本的原理，构建原则以及实施步骤。而后通过分析责任 成本在中铁X局Y公司的应用情况，使读者对责任成本管理的应用实践有所认识。最后提出 完善施工企业责任成本管理的意见。 关键词：成本控制 责任成本 施工企业 PAGE PAGE iii PAGE PAGE iv THE APPLIED RESEARCH OF RESPONSIBILITY MANAGEMENT COST OF CONSTRUCTION ENTERPRISES BASED ON CHINESE RAILWAY GROUPS ABSTRACT With the rapid development of global economic integration, Construction enterprises in Chinas economic environment has also undergone a huge change, On these changes, It becomes increasingly fierce competition among construction enterprises. Hidden behind the competition is the level of cost management. Construction enterprises must change the thinking of the cost management in order to survive. taking effective measures to reduce the cost of the project, establish modern cost management model suitable for the survival and development of the enterprise. Responsibility for cost management is adapted to the characteristics of modern construction enterprises, as the core of the theory of comprehensive management and the whole process of cost management, Through the establishment of cost management in the rights, responsibilities and interests of reunification, Mobilize the enthusiasm of all employees , so as to achieve the purpose of business efficiency, workers income This thesis is mainly empirical research methods to introduce the liability cost. Divided into four main parts, first proposed the problem of construction enterprises, such as the concept of management, and so on. Then proposed the responsibility cost management from the problem, Then introduce the principle of the responsibility co