【作者】 熊林；

【导师】 杨俊杰； 夏才安；

【作者基本信息】 浙江工业大学 ， 结构工程， 2005， 硕士

【摘要】 我国正处于社会主义市场经济体制中,随着新的计价模式的推行使用,研究在此计价模式下建筑企业的利润空间大小,对于企业至关重要,它关系到企业的发展、职工的权益、福利,进而影响到企业的竞争力。从建筑企业来说,随着国内市场与国际市场的融合,要求我国建筑企业加快资本积累、提高市场竞争,提高工程经济效益。 本文首先对建筑企业利润历史及现状进行分析,明确我国建筑企业长期微利甚至于无利润,挖掘其根源由于我国长期以来建筑价格的组成的不完善造成的。并对利润与产量、成本的理论关系作了阐述,通过对浙江省03版计价依据中工程造价的构成进行分析,提出了建筑企业主营业务的利润计算方法。 其次,本文运用新的计价模式对实际工程进行分析,通过两家中(小)型企业进行案例分析,理顺各项费用的大小,计算其工程的利润率,得出利润率较低的结论,明确同一工程利润会因不同企业的管理水平、综合素质的高低而会变化。 在利润与产量、成本的理论基础上,提出“量、本、利”的计算模型,运用该模型,对中小建筑企业利润敏感因素进行分析,发现在当前价格竞争十分激烈的形势下,中小建筑企业要提高利润率,必须从工程单方可变成本上加强管理,即人工费、材料费、机械费、措施更多还原

【Abstract】 Our country is in the system of socialism market-directed economy .As the new mode of price valuation is being used, it is importamt to study the profit of building enterprises valuated under this price valuation mode, because the profit is vital to enterprises , it contributes the development of en teirprises、 the benefit and welfare of employees, influence the competitive power of emterprises. By the look of building enterprises, with the integration of domestic marke t :a(?)d international market, it is necessary that the building enterprises of our co(?)mtry accelerate capital accumulation, improve the market competition and the econ·o(?)mfic benefit of projects.The history of building enterprise’s profit and cuirrent situation is analyzed at first in this thesis. It is clear that the building enterprises a(?)e under the situation of small profit or no profit for long time.The orgins is excava ted that it si because the composition of building price is not very perfect .The composition of building price since the foundation of our state, the relation of profit, o(?)tput and cost are also explained. The profit calculating method of the core business of building enterprises is proposed through analyzing the composition of project’s fabrication cost based更多还原