施工企业施工阶段的成本控制 毕业论文

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1、xxx大学本科生毕业论文（设计）中文题目施工企业施工阶段的成本控制学生姓名王x专业土木工程层次年级201x秋专升本学号21xxx4180xxx01指导教师王xx职称教授学习中心湖xxxxxx学校成绩2015年10月08日摘要随着市场经济的发展,建筑行业成为我国经济建设中的支柱产业,为了有效的在施工阶段降低成本,提高生产效率,而撰写此文。通过科学的调查研究，分析出从成本管理认识、竞争意识、市场应变能力、奖励机制、风险意识及自身体质等几方面的控制难点；并围绕上述问题提出项目开工前、项目施工中以及项目竣工等各阶段的

2、相应解决方法。关键词：施工阶段　工程造价控制目录一、施工阶段造价控制存在的主要难点··········································································11．1对工程成本管理认识上的误区·········································································11．2缺乏成本竞争意识，市场应用变能力差·······························

3、·························11．3成本管理意识淡薄·······························································································11．4缺乏完善的责权利相结合的奖励机制21．5缺乏风险防范意识和竞争机制21．6成本核算体制不适应市场经济的需要21．7成本管理方法落后2二、施工阶段造价控制措施42．1项目开工前的控制措施42．1．1编制资金使用计划42．1．2施工合同管理42．

4、1．3施工组织设计42．2项目施工中的控制措施62．2．1人员管理62．2．2材料管理62．2．3机械管理72．2．4安全管理72．2．5质量管理82．2．6进度管理92．3竣工阶段的控制措施102．3．1102．3．2102．3．3··················································································································112．3．4···················

5、·······························································································112．3．5··················································································································122．3．6··································

6、················································································122．3．7··················································································································122．3．8·················································

7、·································································13三、结束语14参考文献：15致谢16一、施工阶段造价控制存在的主要难点1．1对工程成本管理认识上的误区施工阶段成本的概念和构成施工阶段的工程项目成本，是指建筑施工企业以工程项目作为成本核算的对象，在施工过程中，所耗费的生产资料，转移价值和劳动者的必要劳动，所创造的价值的货币形式，或者说是工程项目在施工过程中，所发生的全部生产费用的总和。建筑施工企业成本管理是指在整个工程项目实施

8、工程中,为确保项目的成本控制,在批准的成本预算内所进行的一切管理。工程成本管理是一个全员全过程的管理,目标成本要通过施工生产组织和实施过程来实现。成本管理的主体是施工组织和直接生产人员,而不是财务会计人员。长期以来,有些企业的经理一提到成本管理就想到这是财务部门管的事情,有些工程项目经理简单地将项目成本管理的责任归于项目成本管理主管或财务人员。其结果是技术人员只负责技术和工程质量,工程组织人员只负责