【作者】 张静；

【导师】 周亚娜；

【作者基本信息】 安徽大学 ， 工商管理（专业学位）， 2017， 硕士

【摘要】 随着经济全球化和一体化进程的加快,面对国内外巨大竞争压力,建筑施工企业必须将成本管理进一步精细化,降低成本才能生存和发展。与此同时,"营改增"政策的落地实施、"互联网+"的到来、物联网的发展及云计算等给我国建筑施工企业带来了前所未有的机遇和挑战,施工企业为了打造价格优势,提升竞争能力,必须选择更加先进的成本管理方法。从当前国内建筑施工企业的成本管理方法来看,目标成本法和作业成本法使用较多,尽管这两种方法已为企业的成本管理起到了一定的作用,可是实践运用过程当中还存在着些许弊端。目标成本管理模式只是对产品的总成本提出了明确的目标要求,然而并没有对应的实施手段与之相适应,而作业成本法却对总成本没有做出事先规划,也没有考虑到战略层次的成本动因。目标作业成本法是这两种管理方法的有机结合,可以选取二者优点,避开二者缺点。然而当前目标作业成本管理方法在现实运用中还不成熟,在建筑施工企业中的应用也在摸索阶段,因此我们需要对这种方法的使用进行深入的研究。本文总共包括六个部分,在研究了 SC公司施工项目的案例基础之上,分析了我国施工企业成本管理的问题,并提出了用目标作业成本法来改善施工企业的成本管理。第一部分,提出了研究背景和研究意义,并梳理了国内外学者对成本管理研究的一些成果,同时指出本文的研究思路以及创新点。第二部分是施工项目成本管理、目标成本法、作业成本法及这两种成本方法结合的框架模式以及必要性可行性等的概述。第三部分介绍了 SC公司的基本概况、SC公司施工项目成本管理现状,并对SC公司施工项目成本管理存在的问题进行了探讨。第四部分提出了构建目标作业成本法的基础工作、在SC公司A项目中的具体应用及实施成效。第五部分指出SC公司施工项目实施目标作业成本法可能会遇到的问题,并提出了针对性的改进建议。最后一部分对本文进行总结,对目标作业成本在施工项目中的运用做出展望并指出本文的不足之处。本文的创新点在于融合目标成本法和作业成本法,利用目标成本法在事前明确施工项目的目标成本,再利用作业成本法对成本管理过程精确计算分析,从而达到更加准确地核算施工成本,改善施工业务程序,对施工成本进行一个全面的管理控制的目的。目前针对施工项目的目标作业成本法的分析研究少之又少,本文在前人研究的基础上梳理了目标作业成本法的基础思路和框架,并举出相关案例供施工企业参考。更多还原

【Abstract】 With the speeding up of economic globalization and integration,in the face of enormous pressure of competition at home and abroad,construction enterprises cost management must be further refinement,reduce the cost to the survival and development.To increase at the same time,"camp" policy,the implementation of the "Internet +",the development of the Internet of things and cloud computing era has brought China’s construction enterprises unprecedented opportunities and challenges,the construction enterprise to build the price advantage,creating core competitiveness,must choose a more advanced cost management methods.From the current domestic construction enterprise cost management,target cost management mode and operation cost management mode using more,although the two methods has been for the enterprise cost control played a role,but there are some defects in the process of actual use.Target cost management is the product of the final cost request clear goals,but there is no corresponding corresponding implementation method,and the homework cost management to the total cost is not planning in advance,not considering the enterprise-strategic level of cost drivers.Target homework cost management mode is the combination of these two kinds of management methods,can merge the two advantages,to complement each other.But now target the homework cost management model in practice is not yet mature,in the use of construction enterprise is exploring stage,so we need to do some in-depth study of the use of this method.In the paper,a total of six parts,in the construction project based on the case study of SC company,analyzes the problems existing in the construction enterprise cost management in our country,and put forward the target assignment cost method to improve the construction enterprise cost management.The first part,first put forward the research background and research meaning,combing the domestic and foreign scholars research results of cost management,and points out that the research idea of this article and innovation points.The second part expounds the target cost method,homework cost method,target cost method and target cost method and the necessity and feasibility of homework cost method combined with theoretical basis.The third part introduces the basic situation of the SC company,SC company construction project cost management present situation and some problems of SC cost management.The fourth part puts forward the target operating cost method to establish the basis of the work,need to abide by the principles,specific application and implementation of A project in SC company results.The fifth part analyzes the SC company construction project target operating costs may existing problems and puts forward corresponding Suggestions for improvement.Last part of this paper was summarized,the application of target assignment cost in construction projects make prospect and points out the deficiency of this article.Innovation point of this article is the fusion target cost method and homework cost method,using the method of objective cost total project cost of construction,reuse the homework cost method precise calculation and analysis,the process of cost management so as to achieve more accurately calculate the cost of construction,improve construction business procedure,the construction cost for the purpose of a comprehensive management control.Current goals less homework cost method in the analysis of application of the construction project,this paper on the basis of predecessors’ research combed the goal the basic idea and framework of homework cost method,and the related case reference for construction enterprises.更多还原