探究施工企业施工企业责任成本管理
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摘要:随着社会主义市场经济的不断发展壮大,施工企业积极参与市场竞争,并且当前的建筑施工市场竞争十分激烈,中标单价的降低,使成本压力不断加大,建筑市场上的竞争基本上就是成本的竞争,因此控制成本、降低成本战略成为企业的核心竞争力。实行责任成本控制是施工企业降低项目成本,实现经济效益最优化的有效手段。合理确定责任成本预算,对责任成本实行有效控制,是责任成本管理的核心。
本文介绍了在施工企业内部推行责任成本的必要性,并对责任成本的预算及责任成本管理的过程进行了阐述,包括建立责任成本预算体系、责任成本的核算和推行责任成本管理的过程中遇到的问题及对策等
关键词:施工企业;责任成本;责任成本预算
Abstract: with the socialist market economy continues to develop, the construction enterprises to actively participate in market competition, and the current construction market competition is very intense, the unit price reduction, incre源于:毕业论文致谢www.7ctime.com
asing cost pressure, construction market competition is basically the cost of competition, so the cost control, reduce cost strategy to become the enterprise core competitive power. To implement the responsibility for cost control is the construction enterprise to reduce the cost of the project, and to realize the optimization of economic benefit effective method. Reasonable cost budget responsibility, the responsibility cost to carry out effective control, is the core of the responsibility cost management.
This paper introduces the construction enterprise internal implementation of the responsibility cost, and the necessity of the responsibility for the cost budget and responsibility cost management process is elaborated, including set up responsibility cost budget system, responsibility cost accounting and the implementation of the responsibility cost management process problems and countermeasure, etc
Keywords: construction enterprise; Responsibility cost; Responsibility cost budget.
2095-2104(2013)
第一章绪论
第二章责任成本管理的核心
(1)责任成本预算汇总表
(2) 料机测算表
(3) 大型临时设施成本测算表
(4) 间接费测算表
(5) 责任成本预算编制说明
摘要:随着社会主义市场经济的不断发展壮大,施工企业积极参与市场竞争,并且当前的建筑施工市场竞争十分激烈,中标单价的降低,使成本压力不断加大,建筑市场上的竞争基本上就是成本的竞争,因此控制成本、降低成本战略成为企业的核心竞争力。实行责任成本控制是施工企业降低项目成本,实现经济效益最优化的有效手段。合理确定责任成本预算,对责任成本实行有效控制,是责任成本管理的核心。
本文介绍了在施工企业内部推行责任成本的必要性,并对责任成本的预算及责任成本管理的过程进行了阐述,包括建立责任成本预算体系、责任成本的核算和推行责任成本管理的过程中遇到的问题及对策等
关键词:施工企业;责任成本;责任成本预算
Abstract: with the socialist market economy continues to develop, the construction enterprises to actively participate in market competition, and the current construction market competition is very intense, the unit price reduction, incre源于:毕业论文致谢www.7ctime.com
asing cost pressure, construction market competition is basically the cost of competition, so the cost control, reduce cost strategy to become the enterprise core competitive power. To implement the responsibility for cost control is the construction enterprise to reduce the cost of the project, and to realize the optimization of economic benefit effective method. Reasonable cost budget responsibility, the responsibility cost to carry out effective control, is the core of the responsibility cost management.
This paper introduces the construction enterprise internal implementation of the responsibility cost, and the necessity of the responsibility for the cost budget and responsibility cost management process is elaborated, including set up responsibility cost budget system, responsibility cost accounting and the implementation of the responsibility cost management process problems and countermeasure, etc
Keywords: construction enterprise; Responsibility cost; Responsibility cost budget.
2095-2104(2013)
第一章绪论
一、责任成本管理的重要意义
责任成本管理是市场竞争的必然选择;是提高企业效益最直接、最有效的手段;是提高企业综合管理水平的必由之路。成本管理的好坏,成本水平的高低,是反映企业管理水平最见功夫、最实在的指标。成本管理工作涉及企业管理的方方面面,是一项复杂的系统工程。通过责任成本管理,不仅能提高项目创利能力,必然会有效的带动企业管理体制、机制的深刻变革,使企业管理层、执行层、操作层直至每一个员工都围绕降低成本、提高效益这个中心工作,进一步促进企业的制度化、标准化、规范化建设,从根本上推动企业整体管理水平的全面发展。第二章责任成本管理的核心
一、责任成本预算体系
(一) 责任成本预算的构成
1. 责任成本预算表的构成
责任成本预算表一般由责任成本预算汇总表、工料机测算表、大型临时设施成本测算表、间接费测算表以及责任成本预算编制说明等几个部分组成。(1)责任成本预算汇总表
(2) 料机测算表
(3) 大型临时设施成本测算表
(4) 间接费测算表
(5) 责任成本预算编制说明