【作者】 谢菲；

【导师】 姚靠华；

【作者基本信息】 湖南大学 ， 会计， 2013， 硕士

【摘要】 项目成本考核作为项目成本管理的重要一环，为项目成本控制工作提供保障，是评价企业项目成本管理能力的重要标杆。长久以来，我国普遍将工程项目招投标阶段及实施阶段的施工图预决算的审查作为项目成本管理的重点，对项目竣工阶段的成本考核、激励机制的重视程度不够高，考核制度对工程项目成本的约束、控制作用并没有得到充分发挥。本文以案例公司项目成本考核的改进措施为研究对象，对推动该公司项目成本控制目标的实现，提升项目成本管理能力乃至公司的整体效益具有重要的意义。大家物联网络科技有限公司成立于2007年，致力于引领中国的新兴物联网技术，推动物联网产业化发展和规模化应用。目前，该公司正处于快速发展时期，完善的项目成本管理体系是实现公司业务拓展、效益提升的重要举措。但公司在项目成本考核中存在基础准备工作不完善、考核对象确定存在缺陷、考核依据设定不科学、考核指标体系不健全、考核信息处理不合理以及考核奖惩方案过于片面等问题。结合该公司具体情况，笔者依次对各环节存在的问题提出相应的改进建议，并借鉴目标管理法、关键业绩指标法、层次分析法等工具完善大家物联公司的项目成本考核指标体系，通过落实成本责任与激励机制，加强项目人员对项目成本控制的主动性和能动性，调动其积极参与项目成本管理的热情，实现成本的可控性。本文旨在提供切实、可行的项目成本考核改进措施，以期对提升案例公司和同类型公司的项目成本管理水平有所帮助。更多还原

【Abstract】 As an important part of the project cost ma nage ment, cost assess guarantees theproject cost control, which is a vita l indice for eva luatio n of e ngineering projectmana ge ment skills. For a long time, people focus on the engineering project bidding,work ing drawing estimate and fina l accounts audit of the project cost control, theproject cost assess and ince ntive syste m is not va lued. This research takesimprove ments on project cost assess as the the object, and it is of great significancefor accomp lis hing the target o f project cost control, mak ing cost assess serve thecompa ny better.Dajia Internet of Things Co.Ltd, fo unded in2007, is committed to lead China’semerging Internet of things technolo gy, promot ing the deve lopme nt of Internet ofthings industry. Facing the rapid deve lopment, the company needs a comprehe ns iveproject cost assess system to stay ahead of the co mpetitio n. However, s ince there aresome defects in the project cost assess, such as the poor basic preparatio n work, thedefect in assess objects, unsc ientific assess basis, unso und indicator syste m, themiss ing of ana lys is report, one-s ided incentive progra m, the effect of project costassess failed to meet the expectation. Based on existing research and relevant theories,this artic le ana lyzes the c urrent s ituation o f project cost assess in the compa ny, andgives suggestio ns for improveme nt on each link of project cost assess. And the authoruses Manage ment by Objective and Analytic Hierarchy Process to reset the ind icatorsystem, through the imp le mentation of cost responsib ility and incentive program, tostrengthen the initiative of project personne l to control the project cost.This artic le aimed at providing specific and feas ible measures of improvingproject cost assess, hop ing to promote the effect of project cost assess and the projectcost mana ge ment leve l of Dajia Internet of Things Co.Ltd, and similar companies.更多还原