《施工企业责任成本存在的问题及解决对策word格式》.doc

摘 要 随着改革开放30年来国家综合国力的不断增强,全社会固定资产投资规模持续增长。作为国民经济第三大支柱产业的建筑业在社会发展中的地位也将随之加强,因此如何对建筑施工企业进行有效的管理是一个关键的问题。责任成本管理是以责任为核心的一种成本管理方法,论文首先讨论了国内外对成本管理的研究现状,给出了全文的理论基础;其次,分别从工程项目成本管理概述、工程项目责任成本管理体系构建、工程项目成本责任管理体系的实施等三个方面进行了探讨,总结出责任成本理论及操作上的一些结论性内容。最后,以理论分析中得到的结论为基础,具体分析了实行成本责任管理的问题、解决方案、措施,并分析了最终的效果。 关键词：责任成本；责任成本管理；工程项目；管理体系 ABSTRACT With the reform and opening, Chinas comprehensive national power has been remarkably strengthened during the past 30 years. And investment in the fixed assets is continued to grow. Construction industry, as the third main pillar industries in our national economy, is becoming more and more important. So how to manage construction enterprises effectively is being the key problem. Depending on these backgrounds, responsible cost management of project is selected as the object of study, and hope that it will be worked out by researching work. Responsible cost management is a method of cost managements. Responsibility is the core of this method. First, theoretical basis is expounded through discussing the current situation of the cost management researching at home and abroad. Then the overview, establishment of the system and executer of the responsible cost management of project is discussed, and several conclusions are arrived. Finally, based on these conclusions, author design the scheme and plan for sections of China new Construction Development General Corporation, and analyze the final effects. Some conclusions can be found from the researching work: the key of the cost management of the project is the effect design of the responsibility, right and benefit; responsible cost management is an effective system of the cost management; implemented of the responsible cost management is system engineering. Key words：Liability Cost； Liability Cost Management； Responsibility Of The Project Cost Managemen 目 录 摘要 Ⅰ Abstract Ⅱ 第1章 绪论 1 1.1 研究目的和意义 1 1.2 国内外研究现状 2 1.3 研究内容和思路 4 第2章 责任成本相关理论 5 2.1 责任成本概述 5 2.2 责任成本管理 5 2.3 责任成本制度 8