工程项目成本控制研究.pdf

. . 摘 要 目前,市场对工程项目施工企业的要求越来越高 ,企业受到建筑原材料价格 上涨、最低价中标制度、现金保证金制度三个市场因素的严酷冲击,工程施工企 业利润大幅下滑,资金运转困难,企业面临极大的竞争压力,对企业的生存和发展 形成了很大的挑战。这些都迫使企业必须不断改进工程成本管理,对工程所消耗 的人力资源、物质资源和费用开支,都需要进行指导、监督、调节和限制,及时纠 正将要发生和已经发生的偏差,把各项生产费用控制在计划成本的围之 ,降低项 目成本,提高经济效益。同时,坚持科学的成本管理原则,遵循正确的成本管理程 序,理清成本管理的具体容,抓住成本管理的关键环节并采取相应的措施,实施有 效的项目成本管理。 本文首先对工程项目成本和成本管控的定义进行了研究,接着分析了目前企 业在建工程项目成本管理中存在的问题以及原因,进而对于企业如何加强和改进 工程项目成本管理的措施进行探讨。 关键字：工程项目成本,成本控制 I / 30 . . Abstract At present, more and more request, including rising in price, floor price being selected anddollar margin system, is brought tobear on the enterprise engaged in construction, These enterprises are experiencing profit declining by a wide margin and fund operating difficult. They are facing a lot of competition pre ure and challenge of surviving and developing. All these above force these enterprise to improve their cost managing, including the cost of human resource, raw materials and other expenditure. They have to correct the cost deviation and control all the expense in the project. In order to increase the profit, these enterprise have to persist in a scientific cost managing principle, procedure and content, to pay attention to the key connection and to carry out relevant policies. This e ay introduces the definition of construction cost and cost managing firstly. Secondly, the e ay analyze the problem and the reason caused the problem in the construction cost managing. Then we study the measures to solve all the problems and to do a better construction cost managing. Key Word：Project Item, Construction Cost Controlling II / 30 .