Z公司工程項(xiàng)目成本動(dòng)態(tài)控制管理研究.pdf

1、貴州大學(xué)碩士學(xué)位論文Z公司工程項(xiàng)目成本動(dòng)態(tài)控制管理研究姓名：劉光勇申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：工商管理指導(dǎo)教師：龔曉寬20080601SummaryDuetotheongoingreformofthenation’SeconomysystemandtheestablishmentaswellaSthedevelopmentofthemarketeconomythebuildingindustryhasbecomeaprofitableone

2、filledwithcompetitionAsaresult，constructioncompaniesarefacingeTlorrnouspressuretosurviveanddevelopInordertomeetchallenges，constructioncompanieshavetofocusonkeyissuessuchaseffectivemanagementofprojects，costefficiencyandim

3、provementofinnovationAccordingtooBrresearch，howeverconstructioncompaniesarelackingsuchamechanismthatismatureandcanbecommonlyappliedregardingcostefficiencyAsabigstateownedconstructioncompany，ZCompanyhasmadelittleprofitand

4、evenfacedlossesonsomeprojectsThemainreasonsfortheselossesareineffectivemanagementofprojectcostsandweakdynamiccontrol(overprojects)Additionallythecompany’Smechanismhasledtosuchweaknessesasextensiveandpoormanagement，unclea

5、rresponsibilityandlackofprocesscontrolandSOonIntheabsenceofdynamiccontrol(overtheproject)，theprojectresultcanbepredictedBythen，evenwelldevelopedaccountingwillnotsolvetheproblemHoweverwecanfixtheproblembydesigningadynamic

6、mechanisminaccordancewithcostmanagementtheoriesanddynamiccontrolstandardstOcontrolcostefficiencythatmeetsZCompany’SrequirementsThedynamiccontrolmechanismconsistsofthreesystems：ResponsibilityDataandEnforcementTheResponsib

7、ilitysystemclarifiesresponsibilitiesandworkdistribution；TheDatapartincludesthreecomponents：planningwhichrequiresaprojectmanagertomakepracticalplans嬲forprojectconstructionanddevelopmentaswellasresourcedistributionbeforeap

8、rojectstarts；budgeting，whichrequiresbudgetstafftomakecostandrevenuebudgetsthatareconsistentwiththeprogressoftheprojectandusedasevidenceforthedynamiccontrol；andfinance，whichneedsresponsiblestaffteportactualcoststhatwillbe

9、comparedwithtargetcostsTheEnforcementsystemdetailsprojectframeworkandofferstimelyanalysisonanypossiblemistakesandnecessarycorrectionmeaSurestoensurethedynamiccontr01Thedynamiccontrolmechanismhasproventoworkwellaccordingt

10、oatrialpracticeonaprojectofZCompanyThecompanyhasnotonlylowedprojectcostsandtimelymanagedtheproject，butalsohassignificantlyincreaSeditsprofitabilityKeywords：projecttiem，projectcostmanagement，mechanismdesigning，dynamiccont