施工企业项目隐性成本控制问题研究

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1、北京交通大学硕士学位论文施工企业项目隐性成本控制问题研究姓名：杨俊林申请学位级别：硕士专业：工商管理指导教师：李玉菊20080501ABSTRACTInrecentyears，somelarge-scaleconstructionenterpriseshavestrengthenedprojectcostmanagementcontinuously，expandedoperationscalesandraisedenterpriseprofits．Theoutputvalueofthebranchcompaniesofthelarge—scaleconstructionenterprises

2、haveincreasedyearbyyearandtheprofitshaverisensharply．Theoutputvalueofsomeofthebranchcompaniesincreasedfromafewhundredmillionstoafewbillions．However,inadayofseverecompetitioninconstructionmarket，theproducescaleforconstructionenterpriseshaveexpanded，buttheprofitshaven’tchanged．Evensomeofthemhavebeent

3、rappedintoaviciouslosscycleof“morework，moreloss”．Itseemsthatthesituationofviciouscycleof“Costdecreasesdifficultly，profitsgaindifficultlyandlossisdifficulttostop”cannotbestopped．Itisalwaysadifficultproblemhowtocutdowncostandgainmoreprofitsbylowcost，whichtroublesstate．ownedenterprises．Theprojectcostf

4、allsintoobviouscostandrecessiveprojectcostinthepaper．Weproposethatrecessiveprojectcostconcealsinthetotalenterprisecostanddoesnotbesupervisedbyfinanceandaudit．Therecessiveprojectcostproducedunintentionallyoronpurposebyenterprisesorstaffsiscalledrecessivefuturecostandrecessivetransferringcost．Itisthe

5、totalofthefuturetenseandtransferringcoststate．Comparedwithobviouscost，recessiveprojectcostiSmoreconcealed，difficulttoavoid，uneasilytoquantify．Inthispaper，weusethemethodofqualitativecombiningquantitative，putforwardasolutionplanandspecificcontrolonconstructionenterpriseshowtocontrolrecessiveprojectco

6、steffectively．Firstly，itdemonstratestheproblemsinthecontrolofprojectrecessivecostintherespectoftheconceptandclassificationsofprojectrecessivecostanditsharmandinfluenceonenterprises．It’Satoughchallengeforcostcontrolinenterprises．ThroughthecaseoffailureprojectmanagementofChinaRailwayAGroup，weanalyzed

7、dangerandoutcomeinrecessivecost．Secondly,westudyontheprojeetbudgctmanagement，internalcontrolsystem，organizationstructureanddangermanagement，catchupwiththeideasof“Preventingrecessivecost，strengtheningproject