施工企業(yè)財(cái)務(wù)成本控制的探討
畢業(yè)論文
施工企業(yè)財(cái)務(wù)成本控制的探討
摘 要：隨著企業(yè)經(jīng)營(yíng)的日益國(guó)際化，成本成為決定企業(yè)成敗、關(guān)系企業(yè)命運(yùn)的決定因素。施工建筑業(yè)的特點(diǎn)決定其在施工中實(shí)施成本控制具有很大的難度，由此而導(dǎo)致其在成本、核算和管理等方面存在著不少問(wèn)題，難以滿足市場(chǎng)對(duì)施工建筑業(yè)日益增長(zhǎng)的需求。本文首先闡述了施工企業(yè)的自身特點(diǎn)，說(shuō)明了施工企業(yè)成本管理意識(shí)淡薄、財(cái)務(wù)管理混亂等成本控制的.現(xiàn)狀，然后分析了由于管理制度不健全、成本控制體系不完善等導(dǎo)致施工企業(yè)成本失控的原因，最后在此基礎(chǔ)上把施工企業(yè)成本控制分為施工前、施工中、施工后3個(gè)階段，并根據(jù)各個(gè)階段的不同特點(diǎn)，從設(shè)計(jì)、采購(gòu)、施工、生產(chǎn)等各個(gè)環(huán)節(jié)入手，把成本管理的觀念滲透到企業(yè)生產(chǎn)經(jīng)營(yíng)的各個(gè)環(huán)節(jié)，由此來(lái)對(duì)成本進(jìn)行預(yù)測(cè)、決策與分析，以控制施工企業(yè)成本，提高施工企業(yè)市場(chǎng)競(jìng)爭(zhēng)力。
關(guān)鍵詞：施工企業(yè)；成本控制；成本管理；費(fèi)用
On The Discussion Of The Managment Enterprise’s Financial Cost Control
Abstract: With the development of the enterprises internationally, cost is becoming thecrucial factor that affects the result and the fate of the enterprises. The characteristicsof the building construction determine the high difficulty for itself to control the cost in the building, which leads to many problems in the aspects of the cost management, cost calculation and cost control.Therefore it is hard to meet the increasing demand for the buildingconstruction. This thesis firstly introduces the characteristics of construction enterprisesand, explain dim consciousness of cost control management enterprise and disorder financial management can’t check on the time.Then analyzes the reasons why the unperfect management system and cost control system lead to construction enterprises out of control. And lastly itdivides the construction enterprises into three periods: pre-construction, under construction and after construction ,then permeates the concept “cost expense" into every process of the enterprise production and management including design、purchase、construction as well as production according to the different characteristics of each period . By analyzing the costmanagement problems of building enterprises, the thesis makes some suggestions to enhance the cost management and improve the competition capacity for building enterprises.
Key words: construction enterprise;cost control;cost management;cost
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