樊星天津香格里拉酒店施工项目成本管理研究会计财务管理专业.doc

摘 要 近些年来，随着经济的发展，市场经济已经达到了一个自由发展的新高度，中国的房地产市场也获得了快速的发展，很多建筑企业都看中了这块大蛋糕纷纷参与到房地产市场竞争中来，但是由于行业的特殊性，涉及到自然界的不可抗力、社会政治环境、经济环境等多方面因素的影响，再加上相对与其他行业，建筑也的行业内技术水平要求很高，并且不受地域限制在全国范围内广泛分布，所以在项目施工的过程中不能做到及时的控制施工成本，甚至会造成严重超支的现象。目前，在建筑企业，已经开始重视对施工项目成本的控制，为了达到提高利润、减少经济损失的目的，进一步对项目成本控制理论进行深入的研究。 经过多年的发展和不断改革，建筑行业已经成熟起来。在企业竞争力建设方面已经开始从外部的冲锋型战略管理转向了企业内部管理。这种转变时市场竞争的结果，能够在竞争中存活下来的企业，必定是与时俱进的对自己经过大的变革和洗礼的，整个的从生产模式到组织结构都发生了翻天覆地的变化，所以最终就落实到了内部成本管理上，降低成本提高利润成了企业在竞争中致胜的关键。虽然，经过不断的研究，我国的建筑企业已经在成本控制方面有所发展，但是由于受到长期以来的传统观念的影响，在实际操作中仍然是把质量和安全放在首位进行重点的管理，对成本控制多数都停留在理论层面，知道需要去控制，但是还没有在实际中真正的运行起来。由于理论与实际之间的这个这个断层，造成了我国的建筑企业想要降低成本提高利润还是存在这一定的困难，有很多问题得不到解决，给企业的发展带来障碍。所以，从综合管理的角度来考虑，加大力度对成本控制方法进行研究，对提高企业的整体竞争力有着非常重要的意义。 在本文中，笔者以天津香格里拉酒店施工项目为代表，运用多学科的理论知识，从成本控制、项目管理等多角度出发深度分析该项目的成本控制情况，把理论研究和酒店施工项目的实例结合在一起，找出目前该项目中存在的成本控制问题，通过对原因的进一步分析，提出解决方案和合理建议，争取能够最大限度的控制项目成本。 关键词：建筑企业；施工项目成本控制；现状；问题及原因；对策及建议 41 Abstract In recent years, with the development of economy, the market economy has reached a new height of free development, Chinese in the real estate market has gained rapid development, many construction companies have taken a fancy piece of cake have to participate in the competition in the real estate market, but due to the particularity of the industry, is not related to nature the influence of resistance, social and political environment, economic environment, coupled with the relative technical level of the industry and other industries, also in the building is high, and not widely distributed within the scope of national geographical restrictions, so can not be timely in the process of construction cost control of the construction of the project, even the phenomenon of serious cost overruns. At present, the construction enterprises have begun to pay attention to the control of construction project cost, in order to achieve the purpose of increasing profits and reducing economic losses, further research on the project cost control theory is carried out. After years of development and continuous reform, the construction industry has matured. In the construction of enterprise competitiveness, it has begun to change from external strategic management to internal management. The result of market competition this change, able to survive in the competition of the enterprise, must be the times of great change and after his baptism, all from the mode of production to organizational structure have undergone changes in turn the world upside down, so the final implementation of the internal cost management, reduce cost and increase profit become the key success in the competition of the enterprise. Although, at present, China's construction enterprises in the cost control has been developed, but affected by the traditional concept of long, in the actual operation is still the quality and safety of key management in the first place, the cost control most of them remain at the theoretical level, aware of the need to control. But it is not true in actual running up. Between the theory and practice of this fault, resulting in China's construction enterprises to reduce cost and increase profit or there are certain difficulties, there are a lot of problems are not resolved, bring obstacles to the development of enterprises. Therefore, from the perspective of integrated management, increasing efforts to study cost control methods, to improve the overall competitiveness of enterprises has a very important significance. In this paper, the author takes Tianjin Shangri-La Hotel construction projects represented by multi-disciplinary knowledge, from the cost control, project management and other multi perspective depth analysis of the project cost control, examples of theoretical research and construction project of the hotel together, find out the control problems existing in the project cost. Through further analysis of the causes, and put forward solutions and suggestions, strive to maximize the control of project cost. Key words: construction enterprises; construction project cost control; present situation; problems and reasons; countermeasures and suggestions 目 录 第 1 章 绪论......................................................................................................................1 1.1 研究背景....................................................................................................................1 1.2 研究意义...................................................................................................................2 1.3 研究内容......................................................................................................................4 1.4 研究方法......................................................................................................................6 第 2 章 建筑施工企业工程项目成本控制理论综述.........................................................8 2.1 国内外研究现状..........................................................................................................8 2.1.1 国