【毕业论文】成本控制视角下工程项目的盈利性分析.docVIP

PAGE PAGE \* MERGEFORMAT3 PAGE \* MERGEFORMAT0 编号： 河南大学 2014届本科毕业论文 成本控制视角下工程项目的盈利性分析 论文作者姓名： 作者学号： 所在学院： 工商管理学院 所学专业： 会计学 导师姓名职称： 刘建中 教授 论文完成时间： 2014年4月20日 摘要 建筑行业在我国国民经济中处于主导地位。现如今，随着改革开放的进一步深化，我国的建设业发展的越来越好，随之各地的工程建设需求量也越来越大，因此承接工程项目的建筑企业面临着巨大的机遇。但是，工程项目一般投资额巨大，建设周期长，所以风险比较大。一旦企业所承接的项目出现问题，很可能导致公司资金链断裂，造成资不抵债，甚至出现破产的风险。基于此，本文立足现实，研究成本控制视角下盈利性分析的必要性，指出目前工程项目盈利中存在的问题，并有针对性地提出解决问题的措施。在传统的完善成本控制机制、全员控制、质量控制的基础上，提出最优工期、作业成本法、目标管理、全程控制等。通过加强成本管理、落实盈利性分析来降低工程项目中断或失败的风险，以减少企业的损失，避免造成国民经济不必要的浪费，推动建筑行业健康稳定有序的发展。 关键词:建筑工程项目； 盈利性分析；成本控制 Abstract The construction industry has been playing a lead-role in national economy in our country. Nowadays, with the further deepening of reform and opening up, the construction industry development of our country is getting better and better, then the demanding around the construction will be bigger. Therefore, the enterprise, undertaking the construction of the project, faces great opportunities. But, because of the great project general investment and long construction period, the risk is big. Once undertake engineering projects of problems, the enterprises are likely to lead to enterprise capital chain rupture, causing insolvency, appear even the risk of bankruptcy. Based on all the above, the paper bases on the reality, to study the necessity of profitability from the perspective of cost control, points out the problems existing in the current project profit, and puts forward the measures to solve the problem. On the basis of traditional cost control measures such as improvement of the cost control mechanism, overall control, quality control, puts forward the optimal period, activity-based costing, management by objectives, whole-process control and so on. We hope through the measures to reduce the risk of interruption or failure of the project, reduce the losses of the enterprise，avoid causing unnecessary waste of national economy, promoting th