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基于挣值法的MQ公路工程公司项目成本控制研究

日期(qi):2021年05月17日 编辑(ji):ad201107111759308692 作者(zhe):s11竞猜平台 点击次(ci)数:288
论文价格:150元/篇(pian) 论文编号:lw202105041935173507 论文(wen)字数:29556 所属栏目(mu):成本会计论文
论(lun)文(wen)地区:中国 论文语种:中文 论(lun)文用途:硕(shuo)士毕业论(lun)文 Master Thesis

本(ben)(ben)文是一篇成本(ben)(ben)会(hui)计论文,论文研究(jiu)(jiu)了(le) MQ 公(gong)路工(gong)(gong)程公(gong)司项目(mu)(mu)成本(ben)(ben)控(kong)制(zhi)(zhi),以 R 项目(mu)(mu)为例,运用挣.值法对其进(jin)(jin)行(xing)成本(ben)(ben)和进(jin)(jin).度(du)控(kong)制(zhi)(zhi),结(jie)合项目(mu)(mu)实.际(ji)的施工(gong)(gong)情况,对该(gai)项目(mu)(mu)成本(ben)(ben)控(kong)制(zhi)(zhi)需(xu)要的基(ji)本(ben)(ben)资料进(jin)(jin)行(xing)采集和整理(li),经过大(da)量的计算得到四个评(ping)价指(zhi)标,并(bing)运用评(ping)价指(zhi)标对各个施工(gong)(gong)阶(jie)段在(zai)(zai)成本(ben)(ben)与进(jin)(jin)度(du)两方面进(jin)(jin)行(xing)偏差(cha)分析,发现不同施工(gong)(gong)阶(jie)段存在(zai)(zai)的偏差(cha),深究(jiu)(jiu)其产生的原因并(bing)及时(shi)地对其进(jin)(jin)行(xing)纠偏调控(kong),最后对 MQ 公(gong)司在(zai)(zai)成本(ben)(ben)控(kong)制(zhi)(zhi)方面提出改进(jin)(jin)建议。


第一章 绪论


1.1 研(yan)究背景(jing)

随(sui)着社会(hui)和国民经(jing)济的蓬勃发(fa)展,国家(jia)开始大力投(tou)资资金建设高(gao)速公(gong)路及(ji)高(gao)速铁路等(deng)重要基础交通设施,道(dao)路施工企业的数量也(ye)随(sui)之增多。同时,道(dao)路施工企业经(jing)营规模以(yi)越来(lai)愈快(kuai)的速度不(bu)断扩大。随(sui)着道(dao)路施工企业的不(bu)断壮大发(fa)展,企业之间(jian)的市场竞争也(ye)日(ri)益(yi)激烈。

进(jin)(jin)(jin)(jin)度(du)(du),成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben),质(zhi)量(liang)是(shi)施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)企(qi)(qi)业项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)管理过程(cheng)中(zhong)(zhong)三大重要的(de)(de)(de)(de)(de)(de)(de)(de),密不(bu)可(ke)分的(de)(de)(de)(de)(de)(de)(de)(de)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)标,由于道路施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)企(qi)(qi)业普遍施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)工(gong)(gong)(gong)期(qi)较(jiao)长(zhang),投资量(liang)大。因(yin)(yin)此(ci),在(zai)(zai)项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)开工(gong)(gong)(gong)前应(ying)考虑(lv)到每一(yi)(yi)环节的(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben),进(jin)(jin)(jin)(jin)行(xing)详细计(ji)划(hua)。此(ci)外,在(zai)(zai)项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)开工(gong)(gong)(gong)过程(cheng)中(zhong)(zhong),每一(yi)(yi)个(ge)施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)阶段(duan)都有不(bu)同(tong)的(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben),因(yin)(yin)此(ci),项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)构(gou)成(cheng)(cheng)(cheng)(cheng)比较(jiao)复(fu)杂(za),而(er)且控(kong)(kong)(kong)制(zhi)(zhi)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)这(zhei)一(yi)(yi)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)标贯穿整(zheng)(zheng)个(ge)项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)中(zhong)(zhong)。施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)进(jin)(jin)(jin)(jin)度(du)(du)这(zhei)一(yi)(yi)要素对(dui)施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)企(qi)(qi)业来(lai)(lai)说(shuo)至(zhi)关重要,过快的(de)(de)(de)(de)(de)(de)(de)(de)施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)可(ke)能会(hui)导(dao)致工(gong)(gong)(gong)程(cheng)质(zhi)量(liang)达不(bu)到标准,后期(qi)的(de)(de)(de)(de)(de)(de)(de)(de)维修甚至(zhi)第(di)二次重建(jian)都需要更(geng)多的(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben);施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)速度(du)(du)过慢,说(shuo)明施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)效(xiao)(xiao)(xiao)率(lv)较(jiao)低(di),会(hui)导(dao)致大量(liang)人力物力投入(ru),从而(er)提高成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)。由此(ci)可(ke)以(yi)看出,施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)进(jin)(jin)(jin)(jin)度(du)(du)控(kong)(kong)(kong)制(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)效(xiao)(xiao)(xiao)果不(bu)仅(jin)(jin)影响(xiang)到项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)竣工(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)(de)时间,而(er)且还直(zhi)(zhi)接(jie)影响(xiang)到项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)标是(shi)否可(ke)以(yi)实现,进(jin)(jin)(jin)(jin)而(er)控(kong)(kong)(kong)制(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)效(xiao)(xiao)(xiao)果会(hui)直(zhi)(zhi)接(jie)影响(xiang)到整(zheng)(zheng)个(ge)项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)经(jing)(jing)济利益。因(yin)(yin)此(ci),施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)企(qi)(qi)业在(zai)(zai)控(kong)(kong)(kong)制(zhi)(zhi)项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)过程(cheng)中(zhong)(zhong),不(bu)能只从成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)角度(du)(du)来(lai)(lai)控(kong)(kong)(kong)制(zhi)(zhi),必须考虑(lv)到施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)进(jin)(jin)(jin)(jin)度(du)(du)。在(zai)(zai)项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)过程(cheng)中(zhong)(zhong),项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)进(jin)(jin)(jin)(jin)度(du)(du)、成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)控(kong)(kong)(kong)制(zhi)(zhi)受到许多可(ke)控(kong)(kong)(kong)和不(bu)可(ke)控(kong)(kong)(kong)的(de)(de)(de)(de)(de)(de)(de)(de)因(yin)(yin)素影响(xiang)。为(wei)了保证(zheng)整(zheng)(zheng)个(ge)项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)高效(xiao)(xiao)(xiao)运作,仅(jin)(jin)在(zai)(zai)项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)实施(shi)(shi)(shi)(shi)初期(qi)阶段(duan),就可(ke)以(yi)对(dui)项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)进(jin)(jin)(jin)(jin)度(du)(du)、成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)进(jin)(jin)(jin)(jin)行(xing)同(tong)步控(kong)(kong)(kong)制(zhi)(zhi)。这(zhei)种同(tong)步控(kong)(kong)(kong)制(zhi)(zhi)同(tong)时也是(shi)动态的(de)(de)(de)(de)(de)(de)(de)(de)管理方(fang)式。因(yin)(yin)此(ci),在(zai)(zai)保障(zhang)施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)质(zhi)量(liang)的(de)(de)(de)(de)(de)(de)(de)(de)情况下,如何(he)达到项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)进(jin)(jin)(jin)(jin)度(du)(du)和成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)标,是(shi)施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)企(qi)(qi)业最重要的(de)(de)(de)(de)(de)(de)(de)(de)任务之一(yi)(yi)。道路施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)企(qi)(qi)业在(zai)(zai)拿到一(yi)(yi)个(ge)工(gong)(gong)(gong)程(cheng)项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)时首先考虑(lv)工(gong)(gong)(gong)程(cheng)经(jing)(jing)济效(xiao)(xiao)(xiao)益,而(er)进(jin)(jin)(jin)(jin)度(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)考量(liang)仅(jin)(jin)仅(jin)(jin)是(shi)为(wei)了满足建(jian)设方(fang)或(huo)业主的(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)期(qi)要求,而(er)不(bu)是(shi)将进(jin)(jin)(jin)(jin)度(du)(du)与(yu)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)联系起来(lai)(lai)综合考量(liang),通常在(zai)(zai)施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)进(jin)(jin)(jin)(jin)行(xing)一(yi)(yi)定阶段(duan)后才发现进(jin)(jin)(jin)(jin)度(du)(du)对(dui)于成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)带来(lai)(lai)了很大的(de)(de)(de)(de)(de)(de)(de)(de)影响(xiang),甚至(zhi)直(zhi)(zhi)接(jie)影响(xiang)到整(zheng)(zheng)个(ge)工(gong)(gong)(gong)程(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)经(jing)(jing)济效(xiao)(xiao)(xiao)益。因(yin)(yin)此(ci),本(ben)(ben)(ben)(ben)文选择引入(ru)挣(zheng)值(zhi)法来(lai)(lai)对(dui)施(shi)(shi)(shi)(shi)工(gong)(gong)(gong)企(qi)(qi)业的(de)(de)(de)(de)(de)(de)(de)(de)项(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)进(jin)(jin)(jin)(jin)行(xing)控(kong)(kong)(kong)制(zhi)(zhi)。

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1.2 研究目的(de)及意(yi)义(yi)

1.2.1 研究目的(de)

本(ben)(ben)文研究的(de)(de)(de)(de)(de)(de)MQ公路工(gong)程公司(si)是一家(jia)中小型施工(gong)公司(si),主(zhu)要从事高速公路的(de)(de)(de)(de)(de)(de)修建和(he)道(dao)路桥梁的(de)(de)(de)(de)(de)(de)修补,养(yang)护(hu)等方(fang)面的(de)(de)(de)(de)(de)(de)工(gong)作(zuo)。本(ben)(ben)次选择(ze)的(de)(de)(de)(de)(de)(de)R项(xiang)目(mu)(mu)(mu)是MQ公司(si)最大(da),也是代表(biao)性最强的(de)(de)(de)(de)(de)(de)项(xiang)目(mu)(mu)(mu)之(zhi)一,主(zhu)要负(fu)责公路的(de)(de)(de)(de)(de)(de)修建,通过对MQ公路工(gong)程公司(si)的(de)(de)(de)(de)(de)(de)调查,了(le)(le)解到该(gai)(gai)公司(si)目(mu)(mu)(mu)前仍使(shi)(shi)用传统的(de)(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)控(kong)制(zhi)方(fang)法,而(er)使(shi)(shi)用成(cheng)本(ben)(ben)控(kong)制(zhi)方(fang)法不(bu)当(dang)将会(hui)(hui)导(dao)致(zhi)(zhi)该(gai)(gai)项(xiang)目(mu)(mu)(mu)出现以下(xia)问(wen)题(ti):如果(guo)只关(guan)注目(mu)(mu)(mu)标实现,而(er)不(bu)关(guan)心过程因(yin)素(su)的(de)(de)(de)(de)(de)(de)控(kong)制(zhi),那(nei)么这个项(xiang)目(mu)(mu)(mu)就会(hui)(hui)出现实际支出远远偏离(li)项(xiang)目(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)预算的(de)(de)(de)(de)(de)(de)情(qing)况(kuang),从而(er)推迟项(xiang)目(mu)(mu)(mu)竣工(gong)时间(jian)。因(yin)此(ci),项(xiang)目(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)各方(fang)面的(de)(de)(de)(de)(de)(de)支出也会(hui)(hui)大(da)大(da)增(zeng)加。如果(guo)在施工(gong)期间(jian)对成(cheng)本(ben)(ben)控(kong)制(zhi)力度不(bu)足,则会(hui)(hui)造成(cheng)项(xiang)目(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)控(kong)制(zhi)效果(guo)较(jiao)弱,包(bao)括项(xiang)目(mu)(mu)(mu)质量下(xia)降、各部分(fen)项(xiang)目(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)结(jie)束时间(jian)差异较(jiao)大(da),甚至一些(xie)项(xiang)目(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)预算有结(jie)余,但偷工(gong)减.料的(de)(de)(de)(de)(de)(de)问(wen)题(ti)很严重,这大(da)大(da)导(dao)致(zhi)(zhi)了(le)(le)项(xiang)目(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)质量不(bu)合(he)格,耽误了(le)(le)项(xiang)目(mu)(mu)(mu)进一步开(kai)展。而(er)归根到底,问(wen)题(ti)是该(gai)(gai)公司(si)没有相(xiang)对完善的(de)(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)控(kong)制(zhi)方(fang)式。

一(yi)方(fang)面,在 MQ 公司的(de)(de)施(shi)(shi)工(gong)(gong)(gong)项(xiang)目(mu)中使用挣(zheng)值法,可以(yi)提(ti)高(gao)该项(xiang)目(mu)成(cheng)(cheng)本(ben)的(de)(de)控(kong)(kong).制效(xiao)率,最终实现有(you).效(xiao)的(de)(de)成(cheng)(cheng)本(ben)管理(li),为 MQ 公路(lu)(lu)工(gong)(gong)(gong)程(cheng)公司将来(lai)实.施(shi)(shi)类似施(shi)(shi)工(gong)(gong)(gong)项(xiang)目(mu)提(ti)供参考,提(ti)高(gao)公司在此(ci)类项(xiang)目(mu)领.域的(de)(de)竞(jing)争力。另一(yi)方(fang)面,也(ye)希望能(neng)为我国(guo)道路(lu)(lu)工(gong)(gong)(gong)程(cheng)其(qi)他的(de)(de)施(shi)(shi)工(gong)(gong)(gong)企(qi)业(ye)在道路(lu)(lu)工(gong)(gong)(gong)程(cheng)项(xiang)目(mu)的(de)(de)成(cheng)(cheng).本(ben)控(kong)(kong)制方(fang)面有(you)一(yi)个(ge)可以(yi)借鉴的(de)(de)思路(lu)(lu)。希望道路(lu)(lu)施(shi)(shi)工(gong)(gong)(gong)企(qi)业(ye)能(neng)够重.视(shi)成(cheng)(cheng)本(ben)控(kong)(kong)制的(de)(de)管理(li),提(ti)高(gao)企(qi)业(ye)的(de)(de)整(zheng)体竞(jing)争力,实现企(qi)业(ye)内在价值与社会价值相统一(yi)。

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第二(er)章 相关概念界定及理(li)论基础(chu)


2.1 施工企业项目成本相关概(gai)念(nian)及影响因素(su)

2.1.1 施工企业(ye)项目成本的概念

施工(gong)(gong)企业(ye)的项(xiang)(xiang)目成(cheng)本(ben)是指施工(gong)(gong)时所耗用的资源,从建设项(xiang)(xiang)目开始到工(gong)(gong)程结(jie)束所耗用的总(zong)量(liang)(liang),用货币(bi)计量(liang)(liang)的经济价值。施工(gong)(gong)项(xiang)(xiang)目在(zai)施工(gong)(gong)的过程中生产(chan)资料(liao)会产(chan)生一定的损耗,其中包(bao)括各种(zhong)主材(cai),辅材(cai)和(he)其他生产(chan)资料(liao)等(deng)等(deng),项(xiang)(xiang)目成(cheng)本(ben)由以(yi)上几种(zhong)支(zhi)出构成(cheng)。施工(gong)(gong)项(xiang)(xiang)目的核算成(cheng)本(ben)不包(bao)括依据(ju)国家(jia)税(shui)法规(gui)定缴纳的各项(xiang)(xiang)税(shui)费。

2.1.2 施工企业(ye)项目成本的构成及(ji)分类

(一(yi))施工(gong)企(qi)业(ye)项目成(cheng)本的构(gou)成(cheng)

项(xiang)(xiang)目成本是指在项(xiang)(xiang)目施(shi)工开始直至完工整个过程中为了实现(xian)项(xiang)(xiang)目预期(qi)目标而付出的全部代价。施(shi)工企业项(xiang)(xiang)目的成本通常(chang)分(fen)为以(yi)下几(ji)部分(fen):

(1)人工(gong)(gong)成(cheng)本(ben):生产人员的投入、工(gong)(gong)资及五险(xian)一金;劳务分包的月(yue)度(du)结(jie)算(suan);奖(jiang)金、奖(jiang)励费用等。另(ling)外还包括(kuo)临时(shi)工(gong)(gong)工(gong)(gong)资,临时(shi)工(gong)(gong)项目贡(gong)献奖(jiang)等。

(2)现场经(jing)费(fei):指(zhi)为施工而筹集的各种资(zi)金:前期准备以及(ji)组织(zhi)建(jian)设(she)生(sheng)产和管理。包括现场管理和临(lin)时(shi)设(she)施费(fei)用两个方面(mian)。

(3)工程外包(bao)费:是指施工公(gong)司(si)(si)寻(xun)找第三方公(gong)司(si)(si)在(zai)施工过程中总承包(bao)所(suo)需(xu)要(yao)的成(cheng)(cheng)本。其中包(bao)括施工成(cheng)(cheng)本,需(xu)在(zai)合同协(xie)议中明确其是否包(bao)括连接(jie)测(ce)试费,资料(liao)制作费,项(xiang)目检查费,工地器材(cai)搬运费,安全措施费,综合补偿费以及主要(yao)材(cai)料(liao)费。

(4)材料(liao)成本(ben):包括(kuo)主要材料(liao)成本(ben),设备成本(ben)和材料(liao)设备运输成本(ben)。

(5)其(qi)他成(cheng)本:项目开工至竣工过(guo)程中所需(xu)要支(zhi)出的其(qi)他成(cheng)本。


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2.2 施(shi)工(gong)企(qi)业(ye)项目(mu)成本(ben)控制理论

2.2.1 施工企业项(xiang)目(mu)成本(ben)控(kong)制概念

成本(ben)(ben)(ben)控(kong)(kong)(kong)制一(yi)般指在(zai)(zai)企业项目(mu)施工(gong)过程中(zhong),对各个阶段的(de)(de)成本(ben)(ben)(ben)支出进行(xing)(xing)过程性(xing)控(kong)(kong)(kong)制。项目(mu)的(de)(de)成本(ben)(ben)(ben)包(bao)括了施工(gong)人员的(de)(de)工(gong)资、材料的(de)(de)采购及(ji)管理等(deng)方(fang)(fang)面的(de)(de)支出,在(zai)(zai)对各个环节进行(xing)(xing)管理时要(yao)(yao)以(yi)企业目(mu)标(biao)利润为指导方(fang)(fang)针。从过程目(mu)标(biao)的(de)(de)角度(du)来(lai)看,成本(ben)(ben)(ben)控(kong)(kong)(kong)制可(ke)以(yi)理解为系统(tong)之间以(yi)一(yi)定(ding)的(de)(de)方(fang)(fang)式(shi)进行(xing)(xing)传导和调(diao)节的(de)(de)过程,具(ju)体(ti)来(lai)说(shuo)就(jiu)是在(zai)(zai)节约(yue)资金、提前工(gong)期、保证(zheng)项目(mu)质(zhi)量合格(ge)的(de)(de)条件合理的(de)(de)控(kong)(kong)(kong)制项目(mu)的(de)(de)设计、施工(gong)、竣工(gong)、验收等(deng)环节。有(you)效(xiao)的(de)(de)成本(ben)(ben)(ben)控(kong)(kong)(kong)制需要(yao)(yao)考(kao)虑到整个活动中(zhong)涉及(ji)的(de)(de)要(yao)(yao)素,并(bing)针对各个要(yao)(yao)素进行(xing)(xing)单独的(de)(de)控(kong)(kong)(kong)制。图(tu) 2-2 是成本(ben)(ben)(ben)控(kong)(kong)(kong)制实现(xian)的(de)(de)具(ju)体(ti)框图(tu):

图 2-2 成本控制路径图

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第三章 MQ 公(gong)路工程公(gong)司(si)施工项目(mu)成(cheng)本(ben)控(kong)制(zhi)的现状分析.........................20

3.1 MQ 公司及其施工项目概况 ............................... 20

3.1.1 MQ 公司概(gai)况 ................ 20

3.1.2 MQ 公司施工项目(mu)介(jie)绍 .................. 21

第四(si)章 基于挣(zheng)值法(fa)的 MQ 公司 R 项(xiang)目成本控制分析 ...................26

4.1 挣值法在 MQ 公司 R 项目实施的可(ke)行性分(fen)析............................ 26

4.2 建(jian)立 R 项目的工(gong)作(zuo)分解结构 ........................ 26

4.3 采集(ji) R 项(xiang)目(mu)成本控制资(zi)料 ....................... 27

第五章 MQ 公路工程公司项(xiang)目成本控制(zhi)改(gai)进建议....................39

5.1 加(jia)强成本(ben)控制意识并完善(shan)制度......................... 39

5.1.1 改(gai)善(shan)成本控(kong)制组(zu)织................................ 39

5.1.2 抓住成本(ben)控制(zhi)重点.......................... 39


第五章 MQ 公路工程(cheng)公司项目成本控制改进建议


5.1 加强成本(ben)控制意识(shi)并完善(shan)制度

MQ 公司要想(xiang)提高其项(xiang)(xiang)目(mu)(mu)成本控(kong)制(zhi)的(de)效果,必(bi)须要加强成本控(kong)制(zhi)意识并完善其组织结构及(ji)制(zhi)度(du),明确成本和进度(du)的(de)控(kong)制(zhi)目(mu)(mu)标,要能够科(ke)学地(di)制(zhi)定成本预算(suan)并分配(pei)到项(xiang)(xiang)目(mu)(mu)成本中,同时应学会利(li)用(yong)先进的(de)施工技(ji)术手段(duan)并配(pei)合科(ke)学高效的(de)方法来控(kong)制(zhi)成本。

5.1.1 改善成本(ben)控制(zhi)组织

MQ 公司的(de)(de)(de)整体架(jia)构(gou)并不存(cun)在(zai)(zai)严重(zhong)问(wen)(wen)题,但(dan)需要(yao)(yao)(yao)进一(yi)(yi)(yi)步(bu)完善(shan)细节(jie)部(bu)分(fen)(fen)(fen):在(zai)(zai)组织(zhi)结构(gou)上,需要(yao)(yao)(yao)有(you)(you)一(yi)(yi)(yi)个(ge)(ge)相对(dui)独(du)立(li)的(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)控(kong)制中(zhong)心(xin),这(zhei)个(ge)(ge)中(zhong)心(xin)需要(yao)(yao)(yao)与其他部(bu)门(men)(men)分(fen)(fen)(fen)隔开(kai)来。例如(ru)(ru)财务(wu)部(bu)门(men)(men),财务(wu)核算部(bu)门(men)(men)应具(ju)备(bei)(bei)两个(ge)(ge)主(zhu)要(yao)(yao)(yao)职能(neng)(neng),数据提供和成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)控(kong)制,施(shi)工(gong)过(guo)程中(zhong)他们需要(yao)(yao)(yao)对(dui)每个(ge)(ge)阶(jie)段的(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)加(jia)以(yi)总(zong)结。如(ru)(ru)果这(zhei)两个(ge)(ge)职能(neng)(neng)没(mei)有(you)(you)区分(fen)(fen)(fen),为了(le)反(fan)映预(yu)算前期的(de)(de)(de)有(you)(you)效(xiao)(xiao)性和精确度,财务(wu)部(bu)门(men)(men)可(ke)能(neng)(neng)在(zai)(zai)施(shi)工(gong)后期安排(pai)某(mou)些成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)控(kong)制的(de)(de)(de)操作(zuo)(zuo),不能(neng)(neng)及时(shi)进行(xing)监督(du)。在(zai)(zai)实地(di)运作(zuo)(zuo)过(guo)程中(zhong),各部(bu)门(men)(men)应协同合(he)作(zuo)(zuo),及时(shi)交换(huan)经验,尽管 MQ 公司这(zhei)种线(xian)性的(de)(de)(de)组织(zhi)结构(gou),所有(you)(you)的(de)(de)(de)管理(li)工(gong)作(zuo)(zuo)可(ke)以(yi)由单个(ge)(ge)领导(dao)者直接(jie)进行(xing)决策或者是实施(shi)。虽然这(zhei)类(lei)组织(zhi)有(you)(you)命令统(tong)一(yi)(yi)(yi)、迅速决定等(deng)优点,但(dan)弊端在(zai)(zai)于(yu)权力集中(zhong)的(de)(de)(de)情况下(xia),常发(fa)现决策单独(du)、专行(xing)等(deng)问(wen)(wen)题。成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)控(kong)制组织(zhi)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)员(yuan)对(dui)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)控(kong)制的(de)(de)(de)程序需要(yao)(yao)(yao)更加(jia)清楚(chu),但(dan)一(yi)(yi)(yi)般组织(zhi)中(zhong)项目经理(li)和其他的(de)(de)(de)项目人(ren)员(yuan)只(zhi)是生产者,如(ru)(ru)果控(kong)制成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)的(de)(de)(de)工(gong)作(zuo)(zuo)人(ren)员(yuan)与技术工(gong)作(zuo)(zuo)人(ren)员(yuan)之间(jian)没(mei)有(you)(you)紧密的(de)(de)(de)联系,就会导(dao)致(zhi)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)控(kong)制失效(xiao)(xiao),甚至造成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)管理(li)脱节(jie),耽误了(le)施(shi)工(gong)进度,这(zhei)就要(yao)(yao)(yao)求员(yuan)工(gong)们注意沟通(tong)。为了(le)改善(shan)上述问(wen)(wen)题,公司必须有(you)(you)一(yi)(yi)(yi)支专业和完备(bei)(bei)的(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)管理(li)队(dui)伍,以(yi)便(bian)合(he)理(li)地(di)规(gui)划生产要(yao)(yao)(yao)素(su),有(you)(you)效(xiao)(xiao)地(di)控(kong)制实际成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)。团队(dui)在(zai)(zai)进行(xing)施(shi)工(gong)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)管理(li)时(shi),要(yao)(yao)(yao)对(dui)建.筑材料(liao)、工(gong)人(ren)和机(ji).械设(she)备(bei)(bei)进行(xing)合(he)理(li)规(gui)划,减少因施(shi)工(gong)安排(pai)不合(he)理(li)从(cong)而导(dao)致(zhi)施(shi)工(gong)机(ji)械设(she)备(bei)(bei)使用率大幅下(xia)降(jiang)、物料(liao)大量积压,从(cong)而增(zeng)加(jia)施(shi)工(gong)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)。

图 2-3 成本控制概念界定图

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第六章 结论与展望


6.1 结论(lun)与建议

论文(wen)研究了 MQ 公(gong)路工(gong)程公(gong)司(si)项目成(cheng)本(ben)控(kong)制(zhi)(zhi),以 R 项目为例,运(yun)用挣.值法(fa)对(dui)其(qi)进(jin)(jin)行成(cheng)本(ben)和(he)进(jin)(jin).度控(kong)制(zhi)(zhi),结合项目实(shi).际的(de)(de)施(shi)工(gong)情况,对(dui)该项目成(cheng)本(ben)控(kong)制(zhi)(zhi)需要的(de)(de)基本(ben)资料进(jin)(jin)行采集(ji)和(he)整(zheng)理(li),经(jing)过大量的(de)(de)计算(suan)得到四个评价指标,并运(yun)用评价指标对(dui)各个施(shi)工(gong)阶(jie)段(duan)在(zai)成(cheng)本(ben)与进(jin)(jin)度两方(fang)(fang)面进(jin)(jin)行偏差(cha)分析,发现不同施(shi)工(gong)阶(jie)段(duan)存在(zai)的(de)(de)偏差(cha),深(shen)究其(qi)产生的(de)(de)原因(yin)并及时(shi)地对(dui)其(qi)进(jin)(jin)行纠(jiu)偏调控(kong),最后(hou)对(dui) MQ 公(gong)司(si)在(zai)成(cheng)本(ben)控(kong)制(zhi)(zhi)方(fang)(fang)面提出(chu)改(gai)进(jin)(jin)建议。经(jing)过深(shen)入

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