成本规划-张威.docxVIP

小议电梯安装的成本控制Study on the control of elevator installation cost张威摘要：随着城镇化进程的不断深入，我国的电梯行业正经历着一个高速发展期。到2011年，我国已成为全球最大的电梯市场、最大的电梯制造基地、最大电梯拥有量的国家。但是从2003年至今，电梯的安全事故一直在前三位，尤其是近几年来电梯事故的高发生率引起了用户对电梯质量的高度关注。据统计，电梯的质量安全只有30%在于产品的质量，而70%是由安装过程导致的。因此对于电梯安装企业来说必须提高电梯安装过程的质量标准，但是相应的高标准的要求必将导致成本的增加。市场经济环境下，企业的逐利性决定了其质量行为会因成本上升而大打折扣，甚至偷工减料。所以在电梯安装工程的施工在成本控制方面还存在着诸多问题，影响了经济效益的实现，资金利用的高效性、施工质量安全等许多方面还有待改进。本文首先分析了电梯安装成本控制过程中引起成本失控的原因，提出了紧抓成本控制关键点的概念，最后提出了运用事前控制、紧抓关键点等成本控制方法进行有效的成本控制。关键词:电梯安装；成本控制；事先控制Abstract: Chinas elevator industry is experiencing a period of rapid development caused by theChinas rapid economic development and urbanization process. To2011, China has become the worldslargest elevator market and the manufacturing base while its elevator volume is the largest. But since 2003, safety accident elevator has been in the top three. Lift the high accident rate caused by the authorities and the high standard of the elevator user quality requirements. According to statistics, the quality and safety of elevator only 30% is the quality of the products, and the 70% is caused by the installation process. Therefore, for the majority of domestic elevator company must improve the quality standard of elevator installation process, but the high standard requirement of corresponding will lead to increased costs. At present, these companies tend to focus only on elevator manufacturing and sales cost control, often neglect the cost of elevator installation control,so the level of management and cost control ability in the installation of the weak. In view of the above problems, this paper firstly analyzes the reasons of cost out of control caused cost control process of elevator installation, put forward the concept of grasping the key point of cost control,and finally proposed the use of cost control in advance, grasping the key point control method of effective cost control.Keyword:Elevator installation；Cost control；Advance control中图分类号：TV857文献标识码：B0引言在竞争日益加剧的市场经济体制下，成本低、产品质量高成为衡量企业是否具