工程项目内部成本控制及措施研究.docVIP

摘 要 我国建筑施工企业目前所面临的经济环境、社会环境已发生了很大变化，传统的成本控制方法与理论的缺陷己越来越明显，难以满足施工企业成本决策和管理决策的需要，为了使建筑企业在激烈的竞争中得以生存并谋取发展，加快探讨控制成本措施步伐的需要己刻不容缓。 本文首先从基本概念、方法及理论入手，对施工项目成本控制进行了分析探 讨，简单介绍了成本控制的原则、步骤、对象和内容以及控制的基本方法。其次， 论文结合工程实际进行实证分析，对项目成本控制进行了研究，并将挣值理论应 用到实际工程的成本控制中去，取得了良好的经济效益，验证了项目成本控制理论和方法的可行性和有效性。 最后，从成本控制的利益相关者出发，本文认为一个施工项目的成本控制的 活动应该是一个多方参与的共同行为，在此基础上提出了：要使得施工项目成本 控制能有效进行，就需要建立共同互动控制机制和联动控制机制；在控制过程中， 要将各利益相关者整合一体化，即使各利益相关者都为控制活动的主体，不断优 化控制的路径，不断地实现资源、制度与环境的有效整合，从而达到控制成本，实现合作共赢的目的。 关键词：建筑施工企业，成本控制，施工成本，控制措施 Abstract As construction corporations in our country has witnessed significant changes in economic and social environments,the deficiencies of traditional theories and methods for costs control has highlighted issues of cost decision-making and management decision-making.It is required that the construction corporations take measures for costs control. Firstly,the cost control of construction projects is analyzed;and the principle, procedures,objects,contents,and basic methods of costs control are briefly introduced.Secondly,the application of the cost control of construction projects is analyzed in combination with verification analyses of practical construction projects.Earning Theory is applied into practical projects of the cost control,which receives good economic returns;feasibility and efficiency for the project controlling theory and method are verified. Finally,costs control of the construction projects is characterized as the multiparty conducts from the shareholders’perspectives.On the basis of this point, the paper proposes that effective cost control of the construction projects can only be achieved by the establishment of a common interactive control mechanism and a linkage control mechanism;it also proposes that various stakeholders must be integrated in the control process,that is,the stakeholders are made the central parts of the control activities,with constant optimization of the control path and effective integration of the resources,the systems and the envi