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1、論工程項(xiàng)目的成本控制問(wèn)題摘要成本控制就是在項(xiàng)目生產(chǎn)經(jīng)營(yíng)全過(guò)程，對(duì)影響成本的各種因素加以管理。工程項(xiàng)目成本控制是對(duì)項(xiàng)目實(shí)施過(guò)程中對(duì)生產(chǎn)經(jīng)營(yíng)所消耗的人力資源、物質(zhì)資源和費(fèi)用開支，進(jìn)行監(jiān)督、協(xié)調(diào)、控制，及時(shí)糾正偏差，以確保項(xiàng)目的實(shí)際成本限定在項(xiàng)目成本預(yù)算范圍內(nèi)，并且在此基礎(chǔ)上提升企業(yè)盈利空間的過(guò)程。成本核算準(zhǔn)確與否直接影響了管理者對(duì)項(xiàng)目盈利能力的判斷；成本控制有效與否直接影響了企業(yè)的整體競(jìng)爭(zhēng)能力。特別是當(dāng)承包商通過(guò)投標(biāo)競(jìng)爭(zhēng)取得工程，簽訂合同，同時(shí)確定了合同價(jià)格，他的工程經(jīng)濟(jì)目標(biāo)(盈利性)完全通過(guò)成本控制實(shí)現(xiàn)。
2、了解項(xiàng)目的成本，識(shí)別哪些是盈利的，哪些對(duì)間接費(fèi)用和最終盈利能力是有貢獻(xiàn)的十分重要。關(guān)鍵詞：工程項(xiàng)目；成本預(yù)測(cè)；成本控制；信息流通；科學(xué)的管理26目錄第1章緒論·············································11.1研究背景和意義··············································11.2研究?jī)?nèi)容和方法··············································11.2.1工程項(xiàng)目成本控制的原
3、則···············································11.2.2項(xiàng)目成本控制體系·····················································1(1)成本預(yù)測(cè)體系·························································1(2)成本控制體系··························································1(3)
4、信息流通體系·························································11.2.3項(xiàng)目成本控制的實(shí)施································26····················2(1)成本預(yù)測(cè)體系的實(shí)施···················································2(2)成本控制體系的實(shí)施·············································
5、······2(3)信息流通體系的實(shí)施···················································2第2章工程項(xiàng)目成本控制中存在的問(wèn)題及原因分析············22.1我國(guó)工程項(xiàng)目成本控制的現(xiàn)狀···································22.1.1成本管理方法不科學(xué)合理及成本控制指導(dǎo)理念滯后··························32.1.2材料管理不合理······························
6、··························32.1.3人員管理不科學(xué)························································42.1.4非生產(chǎn)性開支居高不下··················································52.1.5控制成本缺乏長(zhǎng)期性和戰(zhàn)略性·····································26·······52.2目前工程項(xiàng)目成本控制的局限性分析········
7、·····················52.2.1控制對(duì)象與決策對(duì)象不配比··············································52.2.2控制范圍狹窄·························································62.2.3控制手段落后·························································62.2.4責(zé)任部門范圍太窄·················
8、····································62.2.5時(shí)間跨度的局限性·····················································62.2.6未建立靈活的成本控制體系············································7第3章成本控制的理論與方法····························73.1什么是項(xiàng)目成本管理··
