施工项目成本控制中的问题与对策分析研究 财务管理专业VIP免费

施工项目成本控制中的问题与对策分析AnalysisOnTheProblemsAndCountermeasuresOfCostControlInConstructionProject摘要经济全球化和科技高速发展的背景下，我国的工程项目建设呈现出投资规模巨大、施工工艺复杂、建设工期紧迫、参与人员与部门众多的变化趋势。在这种新形势下，如何有效的进行施工项目成本控制，以降低成本，提高收益，实现收益的最大化，不仅是企业实现收益的必要手段，也是保障国民经济发展效率的重要途径。本文首先介绍了成本控制的相关概念，第二部分分析了当前施工项目成本控制中存在的问题，第三部分针对出现的问题，提出了施工项目成本控制的解决措施，具体包括对于投标报价不合理现象的措施、对于无成本控制意识现象控制、完善内部控制制度，加强优秀成本管理人员的培训管理以及健全对于无索赔概念或索赔不及时现象的管理等方面。关键词：施工项目；成本控制；收益；措施AbstractEconomicglobalizationandtherapiddevelopmentofscienceandtechnologyinthecontextofengineeringprojectinChina,showingahugeinvestment,complexconstructiontechnology,constructionperiodtight,personnelinvolvedwiththechangetrendofmanydepartments.Inthisnewsituation,howtoeffectivelycarryouttheconstructionprojectcostcontrol,inordertoreducecosts,increaserevenue,achievethemaximumbenefit,notonlyisanecessarymeanstorealizetheprofitsofthebusiness,isalsoanimportantwaytoensuretheefficiencyofthedevelopmentofnationaleconomy.Thispaperfirstlyintroducestheconceptofcostcontrol,thesecondpartanalyzestheexistingproblemsintheconstructionprojectcostcontrol,thethirdpartinviewoftheproblems,andputsforwardtheconstructionprojectcostcontrolmeasures,includingtheunreasonablephenomenonforbiddingmeasures,fornocostcontrolconsciousnesscontrol,improvetheinternalcontrolsystemstrengthenthetrainingmanagement,excellentcostmanagementandsoundfornoclaimorclaimsnottimelyphenomenonconceptmanagement.Keywords:Constructionproject;costcontrol;profit;measures目录1施工项目与成本控制的含义...................................................................................................................11.1施工项目的含义......................................................................................................................................11.2成本控制的含义......................................................................................................................................11.3施工项目成本控制的原则......................................................................................................................11.4施工项目成本的全过程控制..................................................................................................................22当前施工项目成本控制中存在的问题...................................................................................................22.1投标报价不合理......................................................................................................................................22.2无成本控制意识......................................................................................................................................32.3成本全过程控制不力..............................................................................................................................32.4非生产性开支居高不下..........................................................................................................................33施工项目成本控制的解决措施..............................................................................