建筑施工企业工程项目成本管理研究

摘  要

在当前日益激烈的市场竞争条件下，建筑市场的价格压得很低，利润空间越来越小，因此加强工程项目的成本管理就成为建筑企业管理的重中之重。如何加强工程项目是当前广大建筑企业面临的一个非常重要问题。本文在阐述项目成本管理含义、特点的基础上，结合当前我国建筑企业工程项目成本管理的现状，深入分析其存在的主要问题，剖析其原因，主要有：企业缺少内部定额；制度执行不力，缺乏监督；部分管理者管理思想落后，人员素质不高；成本发生环节管理薄弱；事后成本分析不及时；考核兑现力度不够，罚不责众。最后，提出针对性的改进对策与建议，包括：企业要抓紧编制内部定额；严格按制度办事，成立监察机构，加强监督力度；；强化施工项目成本观念，提高职工的知识水平与业务素质；加强施工阶段成本管理，落实成本责任；重视成本分析；加强成本考核，落实奖惩。以期能够提高建筑企业工程项目的成本管理水平，有效降低项目成本，从而获得较好的经济效益和竞争优势。

关键词：工程项目；成本管理；成本分析

  

 

 

Research on construction project cost management of construction enterprise

Abstract

Under the increasingly fierce market competition condition, the price of the construction market is very low, and the profit space is becoming smaller and smaller. Therefore, strengthening the cost management of the construction project becomes the most important thing of the construction enterprise management. How to strengthen the project is a very important problem for the construction enterprises. Based on the description of the meaning and characteristics of the project cost management, combining with the current situation of our project cost management of building enterprises, in-depth analysis of the main problems, analyze the reasons, mainly include: lack of enterprise internal quota; the weak implementation of the system, the lack of supervision; backward part of management thoughts, personnel quality high cost; weak link management; after the cost analysis is not timely; assessment of cash is not enough, not for punishment. Finally, put forward countermeasures and suggestions to improve, the including: enterprises should pay close attention to the preparation of internal quota; in strict accordance with the rules, the establishment of supervision mechanism, strengthen supervision;; strengthen the construction project cost concept, improve the level of knowledge workers and service quality; strengthen the cost management of the construction phase, the implementation of cost responsibility; pay attention to strengthen cost analysis; cost assessment, implementation of reward and punishment. In order to improve the construction enterprise project cost management level, effectively reduce project cost, so as to obtain better economic benefits and competitive advantages.

Key words: engineering project; cost management; cost analysis

目  录

0 引言 1

1 施工项目成本管理存在的问题及原因分析 3

1.1 目前建筑企业工程项目成本管理中存在的主要问题 3

1.2 建筑企业工程项目成本管理问题的原因分析 4

2 建筑企业工程项目成本管理的改进对策与建议 6

2.1 企业要抓紧编制内部定额 6

2.2 严格按制度办事，成立监察机构，加强监督力度 7

2.3 强化施工项目成本观念，提高职工的知识水平与业务素质 7

2.4 加强施工阶段成本管理，落实成本责任 8

2.5 重视成本分析 8

2.6 加强成本考核，落实奖惩 9

3 华云大厦工程项目成本管理的案例分析 9

3.1 案例简介 10

3.2 案例分析 12

3.3 案例总结 17

结论 18

致谢 19

参考文献 19