中小企业施工项目成本控制的调查与分析 毕业论文.doc

中小企业施工项目成本控制的调查与分析 —— 以XX公司为例 摘 要 在我国建筑市场竞争日益激烈的形势下，企业欲在激烈的竞争中立于不败之地，就必须加强施工项目成本控制，降低工程成本，扩大企业的利润空间。因此，施工项目成本控制成为企业盈利的关键。 本文将从施工项目成本控制的基本理论为切入点，对尚未发展成熟的XX公司进行调研，通过访谈、亲自观察等方法，再结合大量的与施工项目成本控制相关的研究资料，描述该公司施工项目成本控制的现状，并针对施工项目成本控制中存在的严重问题，比如只重视事后核算，占工程成本70%以上的工、料、机的控制存在缺陷以及赏罚不明等，给出了一些建议。也就是从分析目前XX公司的施工项目成本控制存在的问题以及引起的原因出发，将挣值分析方法、材料采购的最佳经济批量模型以及遵守责、权、利相结合的原则而提出的措施等理论相结合的控制方法。本文所采用的研究方法以及针对XX公司施工项目成本控制而提出的控制措施对该公司以后的施工项目和本地区规模相当的企业有借鉴意义。 关键词：施工项目成本控制 XX公司 挣值分析法 The investigation and analysis of construction project cost control in SMEs ——Taking company XXas an example Abstract Our countrys construction market competition is fierce day by day，If enterprises were to win in the fierce competition, they should strengthen construction project cost control in order to reduce project costs and expand profit space. Therefore, the construction project cost control is crucial for enterprises to profit. The basic theory of construction project cost control is cutting points of this article. The author does research in company XX by interviewing, personal observation and a lot of research materials on construction project cost control. The article describes the status quo of construction project cost control in company XX and points out the serious problem of construction project cost control, such as, valuing calculating afterward, the defects of labor, materials, machine, and uncertain reward and punishment. Then it gives some suggestions. That is to say, the article firstly introduce the problem of construction project cost control and the reason of these problem, then it uses earned value method, The best economic quantities model of material purchasing and the combination principle of responsibility , authority and benefit so that it can solve these problem. The research method of the article and the method of project cost control for company XX play an important learning significance for company XX and other enterprises in the same ar