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STUDYONPROJECTCOSTCONTROLOFCONSTRUCTIONENTERPRISESBYRMAXWIDEMANABSTRACTWITHTHEINCREASINGMATURITYOFCONSTRUCTIONMARKET,THECOMPETITIONBETWEENCONSTRUCTIONENTERPRISESISBECOMINGFIERCETHEPROJECTPROFITISGRADUALLYDECREASINGITDEMANDSTHATALLCONSTRUCTIONENTERPRISESENHANCETHEIRCOSTCONTROL,LOWERCOSTS,IMPROVEMANAGEMENTEFFICIENCYANDGAINMAXIMALPROFITSTHISPAPERANALYSESTHEEXISTINGPROBLEMSONPROJECTCOSTCONTROLOFCHINESECONSTRUCTIONENTERPRISES,ANDPROPOSESSOMESUGGESTIONSTOIMPROVEPROJECTCOSTCONTROLSYSTEMKEYWORDSCONSTRUCTIONENTERPRISES,PROJECTMANAGEMENT,COSTCONTROLAFTERJOININGTHEWTO,WITHCHINESECONSTRUCTIONMARKETBECOMINGINTEGRATED,THECOMPETITIONAMONGARCHITECTURALENTERPRISESISTURNINGMOREINTENSECONSTRUCTIONENTERPRISESMUSTCONTINUALLYENHANCETHEOVERALLCOMPETITIVENESSIFTHEYWANTTODEVELOPFURTHERATHOMEANDABROADCONSTRUCTIONMARKETCONSTRUCTIONENTERPRISESBASICALLYADOPTTHE“PROJECTMANAGEMENTCENTERED“MODEL,THEREFORE,ITISPARTICULARLYIMPORTANTTOSTRENGTHENPROJECTCOSTCONTROL1THECURRENTDOMESTICPROJECTCOSTCLASSIFICATIONANDCONTROLMETHODSCOSTREFERSTOTHECONSUMPTIONFROMPRODUCINGANDSELLINGOFCERTAINPRODUCTS,WITHTHEPERFORMANCEOFVARIOUSMONETARYSTANDINGFORMATERIALIZEDLABORANDLABORCONSUMINGDIRECTANDINDIRECTCOSTSCONSTITUTETHETOTALCOST,ALSOKNOWNASPRODUCTIONCOSTORMANUFACTURINGCOSTENTERPRISEPRODUCTCOSTISTHECOMPREHENSIVEINDICATORTOMEASUREENTERPRISEQUALITYOFALLASPECTSITISNOTONLYTHEFUNDCOMPENSATIONSCALE,BUTALSOTHEBASISTOEXAMINETHEIMPLEMENTATIONOFCOSTPLANBESIDES,ITCANPROVIDEREFERENCEFORPRODUCTPRICINGACCORDINGTOTHEABOVEMENTIONEDDEFINITIONANDCURRENTDOMESTICCOSTCLASSIFICATION,CONSTRUCTIONPROJECTCOSTCANBEDIVIDEDINTODIRECTCOSTSANDINDIRECTCOSTSDIRECTCOSTSINCLUDEMATERIALCOST,PERSONNELCOST,CONSTRUCTIONMACHINERYCOST,MATERIALTRANSPORTATIONCOST,TEMPORARILYFACILITYCOST,ENGINEERINGCOSTANDOTHERDIRECTCOSTINDIRECTCOSTSMAINLYRESULTFROMPROJECTMANAGEMENTANDCOMPANYSCOSTSHARING,COVERINGPROJECTOPERATINGCOSTSCOVERINGTHECOMMISSIONOFFOREIGNPROJECTS,PROJECTSMANAGEMENTCOSTSINCLUDINGEXCHANGELOSSESOFFOREIGNPROJECTSANDCOMPANYSCOSTSHARINGATPRESENTTHEMAINMETHODFORDOMESTICCONSTRUCTIONENTERPRISESTOCONTROLPROJECTCOSTISTOANALYZECOST,NAMINGECONOMICACCOUNTING,WHICHISTHEMAJORCOMPONENTSOFCOSTMANAGEMENTANDTHEANALYSISOFECONOMICACTIVITIESINACCORDANCEWITHITSSCOPEOFTARGETANDDEEPLEVELOFCONTENT,GMPROJECTCOSTANALYSISMETHODCANBEDIVIDEDINTOTWOCATEGORIES,NAMELY,COMPREHENSIVEANALYSISOFPROJECTCOSTANDCOSTANALYSISOFUNITPROJECTCOMPREHENSIVEANALYSISOFPROJECTCOSTITISCARRIEDINTERMSOFBUDGETANDFINALACCOUNTS,COSTREDUCTIONPROGRAMSANDCONSTRUCTIONINSTALLATIONCOSTSTHEMETHODSUSEDAREASFOLLOWS1COMPARINGTHEESTIMATEDCOSTANDACTUALCOSTCHECKTHERESULTTOREDUCECOST,LOWERCOSTINDEXANDBUDGETSTATUS2COMPARINGACTUALCOSTANDPROJECTCOSTCHECKCOSTREDUCTIONPROGRAMSASWELLASTHEWINDAGEBETWEENTHEACTUALCOSTANDPLANCOSTINSPECTTHERATIONALITYANDIMPLEMENTATIONOFTECHNIQUESORGANIZATIONALMEASURESANDMANAGEMENTPLANS3COMPARINGLOWERCOSTOFTHESAMEPERIODLASTYEARAANALYZECAUSESANDPROPOSETHEIMPROVINGDIRECTION4COMPARISONBETWEENENGINEERINGUNITSINCOSTCUTTINGIDENTIFYTHEUNITSCOSTREDUCING,WHICHFINISHESPROJECTS,WITHAVIEWTOFURTHERCOSTANALYSISCOSTANALYSISOFUNITPROJECTCOMPREHENSIVEANALYSISONLYUNDERSTANDPROJECTCOSTOVERRUNSORLOWERIFWEWANTTOGETMOREDETAILEDINFORMATION,EACHCOSTITEMANALYSISOFUNITPROJECTISNEEDEDANALYSISMAINLYFROMTHEFOLLOWINGASPECTS1MATERIALSCOSTANALYSISFROMTHEVIEWOFMATERIALSTOCK,PRODUCTION,TRANSPORTATION,INVENTORYANDMANAGEMENT,WECANANALYZETHEDISCREPANCYIMPACTOFMATERIALPRICEANDQUANTITY,THECOSTREDUCINGEFFECTIVENESSRESULTINGFROMVARIOUSTECHNICALMEASURES,THELOSSFROMPOORMANAGEMENT2LABORCOSTANALYSISFROMTHENUMBEROFEMPLOYMENT,HOURSOFUSE,ERGONOMICS,ASWELLASWAGESITUATION,WECANIDENTIFYTHESAVINGSANDWASTEDURINGLABORUSEANDFIXEDMANAGEMENT3CONSTRUCTIONMACHINERYCOSTANALYSISFROMTHECONSTRUCTIONOPTIONS,MECHANIZATIONDEGREE,MECHANICALEFFICIENCY,FUELCONSUMPTION,MECHANICALMAINTENANCE,GOODRATESANDUTILIZATION,WECANANALYZETHEYIELDANDCOSTDISCREPANCYOFFIXEDCLASSERGONOMICS,THECOSTOFPOORCLASSES,FOCUSEDONIMPROVINGMECHANICALUTILIZATIONEFFICIENCYANDWASTECAUSEDBYPOORMANAGEMENT4MANAGEMENTCOSTANALYSISFROMCONSTRUCTIONTASKANDORGANIZATIONALSTAFFINGCHANGES,NONPRODUCTIONPERSONNELCHANGES,ASWELLASOTHEREXPENDITURESAVINGSANDWASTE,WECANANALYZEMANAGEMENTFEESANDJUSTIFYTHERATIONALITYOFEXPENDITURE5TECHNOLOGYORGANIZATIONMEASURESIMPLEMENTINGANALYSISITCANINCREASEEXPERIENCEFORFUTUREESTABLISHMENTANDIMPLEMENTATIONOFTECHNICALORGANIZATIONPROJECTS6OTHERDIRECTCOSTSANALYSISFOCUSONTHEANALYSISOFSECONDREMOVALANDWATER,ELECTRICITY,WIND,GASANDOTHEREXPENSESSITUATIONDURINGCONSTRUCTION2THESHORTCOMINGSOFCOSTCONTROLMETHODSATPRESENT,DOMESTICCONSTRUCTIONPROJECTSCOSTCONTROLMETHODSHAVEPLAYEDASIGNIFICANTROLEFORCHINESECONSTRUCTIONINDUSTRYANDCONSTRUCTIONENTERPRISESTOREDUCECOSTANDGAINSUSTAINABLEDEVELOPMENTHOWEVER,WESHOULDBEAWARETHATTHESEMETHODSEXISTSOMESHORTCOMINGSASFOLLOWS21LACKOFSYSTEMIZATIONPRESENTLY,THECOSTCONTROLOFCONSTRUCTIONENTERPRISESISASIMPLECONTROLONCOSTINFACT,PROJECTCOSTCONTROLISCLOSELYRELATEDWITHPROJECTPLANSANDPROGRESS,QUALITYANDSAFETYTHEREFORE,COSTCONTROLSHOULDINCLUDEABOVEMENTIONEDELEMENTS22LACKOFREALTIMEMODERNPROJECTMANAGEMENTISINCREASINGLYTENDINGREALTIMEMANAGEMENTANDFORWARDLOOKINGMANAGEMENT,PAYINGMOREATTENTIONTO“PROMPTLYIDENTIFYANDSOLVEPROBLEMS“,EMPHASIZINGASMUCHASPOSSIBLETOIDENTIFYANDSOLVEPROBLEMSBEFOREPROBLEMSOCCURTHECURRENTCONTROLSYSTEMISTOCONTROLAFTERPROBLEMSOCCUR,WHICHCANTAVOIDLOSSINADDITION,CURRENTCOSTCONTROLMETHODISSTATICITCANTMONITORANDREFLECTTIMELYCOSTSCHANGE,THEREFORE,THISMETHODCANTPROVIDETHESUPPORTOFDECISIONMAKINGFORPROJECTSMANAGEMENTUNDERCONSTRUCTION23LACKOFERRORCHECKINGANDERRORCORRECTINGMECHANISMTHECURRENTCOSTCONTROLMETHODISTHESINGLECLASSWITHOUTERRORCHECKINGANDERRORCORRECTINGMECHANISMIFMISTAKESOCCURINTHEFUTURE,WECANTDISCOVERTIMELY,OREVENIMPOSSIBLEFOUND24LACKOFCOMPATIBILITYTHEREISLACKOFCOMPATIBILITYBETWEENPROJECTCOSTCONTROLANDPROJECTFINANCEANDCORPORATEMANAGEMENTSYSTEMTHEPROJECTBUDGETISBUILTONRATION,BUTPROJECTFINANCIALITEMSUBJECTSAREBASEDONCURRENTFINANCIALGENERALREGULATIONTHISISNOTCONSISTENTBETWEENMETHODSSPECIFICTOTHESOFTWARE,FINANCIALSECTOROFDOMESTICCONSTRUCTIONENTERPRISESISGENERALLYADOPTINGSOMEGENERALFINANCIALSOFTWARE,SUCHASUF,IBMTHESOFTWAREISNOTSPECIFICALLYFORTHEDEVELOPMENTOFCONSTRUCTIONENTERPRISE,NOTREFLECTINGTHESPECIALNATUREOFCONSTRUCTIONENTERPRISESHOWEVER,THEBUDGETSOFTWAREISALSONOTCONSIDEREDFINANCIALASPECTTHELACKOFCOMPATIBILITYLEADSTOVOIDLABORANDLOWMANAGEMENTEFFICIENCYATTHESAMETIME,ITINCREASESTHEPROBABILITYOFERRORINFORMATIONANDERRORDECISION25LIMITATIONONNOTIONSANDQUALITYOFPERSONNELTHESEDAYS,MOSTOFCONSTRUCTIONENTERPRISESAREFACEDWITHTHESHORTAGEOFQUALIFIEDPERSONNELDURINGIMPROVINGCOSTCONTROLSYSTEMITISDIFFICULTTOFINDASUITABLEPERSONWITHBUDGETANDFINANCIALKNOWLEDGEANDPRACTICALEXPERIENCEINPROJECTMANAGEMENT3SUGGESTIONSFORIMPROVINGDOMESTICCOSTCONTROLMETHODSFROMTHEVIEWOFENTERPRISESANDPROJECTS,PROJECTCOSTCONTROLISASYSTEMENGINEERINGITNEEDSSTANDARDIZATIONANDSYSTEMATIZATION,CLOSELYRELATEDTOMANYFACTORSIFCURRENTDOMESTICCONSTRUCTIONENTERPRISESWANTTOESTABLISHAPRACTICALANDEFFICIENTCOSTCONTROLSYSTEMS,THECOSTCONTROLMETHODSMUSTBEIMPROVEDASFOLLOWS31ESTABLISHSYSTEMICCOSTCONTROLSYSTEMACCORDINGTOTHESPECIFICSITUATIONOFENTERPRISES,COMPANYSCOSTCONTROLGUIDINGDOCUMENTSSHOULDBEDEVELOPEDBASEDONCURRENTFIXEDBUDGET,ENTERPRISESDEVELOPWORKBREAKDOWNSTRUCTUREOFSPECIFICCONDITIONSANDONTHESEBASE,ALONGWITHPROGRESS,QUALITYANDSAFETYFACTORS,COSTCONTROLSYSTEMWILLBEESTABLISHEDULTIMATELY,INCLUDINGTHEESTABLISHMENTOFPROJECTCOSTREALTIMECONTROLTHEFIRSTCLASSBYFULLTIMESTAFFINTHEEXECUTIONOFPROJECTCOSTCONTROL,REPORTINGCYCLEFORONEWEEKORFORTNIGHT,PROJECTCOSTINTEGRATEDCONTROLTHESECONDCLASS,BYFINANCIALOFFICERSINTHEEXECUTIONOFPROJECTS,REPORTINGCYCLEFORFORTNIGHTORAMONTHANDCORPORATECOSTCONTROLTHETHIRDCLASS,BYCOMPANYSFINANCIALSECTOR,REPORTINGCYCLEFORAMONTHORAQUARTERSUCHTHREECLASSCOSTCONTROLSYSTEMRESOLVETHEPROBLEMSOFREALTIMEANDERRORCORRECTINGMECHANISM32DEVELOPSPECIFICCONTROLPROCESSESACCORDINGTOENTERPRISESSPECIFICCIRCUMSTANCES,WESHOULDFORMULATESPECIFICCONTROLPROCESSES,IDENTIFYLEVELSFORCONTROLLINGREPORTINGPERIODS,ANDARRANGESPECIFICPERSONSTOMONITORTHROUGHOUTREPORTINGPERIOD,TWOKINDSOFDATAORINFORMATIONNEEDTOBECOLLECTED1THEACTUALEXECUTIONOFDATA,INCLUDINGTHEACTUALTIMEFORBEGINNINGOREND,ANDTHEACTUALCOST2THEPROJECTSCOPE,PROGRESSPLANANDBUDGETCHANGEINFORMATIONTHESECHANGESMAYRESULTFROMTHECLIENTSORPROJECTTEAMS,ORFROMSOMEUNFORESEENTHINGSSUCHASNATURALDISASTERS,LABORSTRIKESORKEYPROJECTTEAMMEMBERSTORESIGNTHESECHANGESSHOULDBEINCLUDEDINPROJECTPLANANDOBTAINEDTHECONSENTOFCUSTOMERS,THENNEWBASELINEPLANNEEDTOESTABLISHTHESCOPE,PROGRESSANDBUDGETOFNEWPLANMAYBEDIFFERENTFROMINITIALPLANABOVEDISCUSSEDDATAORINFORMATIONMUSTBETIMELYCOLLECTED,SOTHATITCANBECOMETHEBASETOUPDATEPROJECTPROGRESSANDBUDGETFOREXAMPLE,IFTHEPROJECTREPORTINGPERIODISAMONTH,DATAANDINFORMATIONSHOULDBECOLLECTEDATTHEENDOFMONTHASFARASPOSSIBLE,WHICHCANGUARANTEEPROGRESSINTHEUPDATEDPLANANDBUDGET33IMPROVEPROJECTFINANCIALSUBJECTBASEDONWORKBREAKDOWNSTRUCTURE,ENPTERPRIESSHOULDIMPROVEPROJECTFINANCIALSUBJECTSSOTHATPROJECTSMATCHWITHREALTIMECOSTCONTROL,COMPANYSFINANCIALANDCOSTCONTROLSYSTEMS,WHICHCANSOLVETHECOMPATIBILITYBETWEENCOSTCONTROLANDFINANCEATTHESAMETIME,FINANCIALSYSTEMANDCOSTCONTROLSYSTEMUSINGTHESAMEDATAFORMAT,SIMILARFORMSANDDATASHARINGCANIMPROVEEFFECTIVELYINTHESHORTTERM,CONSTRUCTIONENTERPRISECANTRANSFORMTHEEXISTINGSOFTWAREANDSTATEMENTSTOACHIEVECOSTSAVINGSANDREDUCETHEIMPACTOFSYSTEMTRANSFORMATIONINTHELONGTERM,ENTERPRISESCANADOPTSUITABLEMANAGEMENTSOFTWAREANDBUILDCOMPANYSINTEGRATEDMANAGEMENTSYSTEM34BALANCEPRECISIONCONTROLANDCOSTCONTROLWHENIMPROVINGPROJECTCONTROLSYSTEM,WESHOULDPAYATTENTIONTOBALANCEPRECISIONCONTROLANDCOSTCONTROLCOSTCONTROLISTHROUGHTHEWHOLEPROCESSOFPROJECTUNDERNORMALCIRCUMSTANCES,ENTERPRISESCANTAKEAFIXEDPERIODREPORTIFNEWPROBLEMSWILLBEDETECTED,THENENTERPRISESSHOULDINCREASETHEREPORTINGFREQUENCYUNTILPROBLEMSARERESOLVED35TRAINCURRENTSTAFFENTERPRISESSHOULDGRADUALLYTRAINTHEEXISTINGSTAFFFORTHEFUTURERESERVESINANYSYSTEM,HUMANELEMENTISALWAYSTHEFIRSTONENOMATTERHOWPERFECTANDADVANCEDAMANAGEMENTSYSTEMIS,ANDITULTIMATELYRELIESONPEOPLE36IDENTIFYCORECONTENTSTHECORECONTENTSFORCOSTCONTROLARETEAMSPIRIT,TECHNOLOGYANDWORKPROCESSCONSISTENCY,STANDARDMANAGEMENTMETHODS,FORESEEINGDIFFICULTIESANDCONTRADICTIONS,FOSTERINGACHALLENGINGWORKENVIRONMENTANDCONTINUINGIMPROVEMENT研究建筑施工企业的项目成本控制马克斯怀德曼摘要随着建筑市场的日趋成熟,建筑施工企业之间的竞争变得激烈。项目利润逐渐减少。它要求所有施工企业加强成本控制,降低成本,提高管理效率和获得最大的利润。本文分析了在中国的施工企业项目成本控制存在的问题,并提出了一些建议来提高工程项目成本控制系统。关键词建筑施工企业、项目管理、成本控制加入世贸组织后,中国建筑市场越来越一体化,建筑企业之间的竞争将更加激烈。建筑施工企业必须不断提高整体竞争力,如果他们想进一步发展在国内外建筑市场。建筑施工企业主要采取“项目管理为中心”的模式,因此,尤其重要的是要加强项目成本控制。1、目前国内项目成本分类和控制方法成本是指生产和销售消费的某些产品,性能的各种货币转为物化劳动和劳动消耗。直接和间接成本构成的总成本,也称为生产成本或制造成本。企业产品成本是综合指标来衡量企业质量的所有方面。它不仅是基金补偿范围,但也依据检查实施成本计划。此外,它可以为产品定价提供参考。根据上述定义和当前国内成本分类、施工项目成本可以分为直接成本和间接成本。直接成本包括材料成本、人员成本、施工机械成本,材料运输费用,临时设施费用,工程费用和其他直接成本。间接成本是导致项目管理和公司的费用分担,涵盖项目运营成本包括欧盟委员会的外国项目,项目的管理成本包括外汇损失的外国项目和公司的费用分摊。目前主要的方法对国内建筑施工企业项目成本控制分析成本、命名经济核算,这是主要的组件的成本管理和经济活动分析。根据目标的范围和深层次的内容,通用项目成本分析方法可以分为两类,即综合分析项目成本和项目成本分析的单位。综合分析项目成本。它是在条款进行的预算、决算、成本降低计划和施工安装成本。使用方法如下1比较估计成本和实际成本。检查结果为降低成本而降低成本指数和预算状况。2比较实际成本和项目成本。检查成本降低项目以及偏差之间的实际成本和计划成本。检查的合理性和实现的技术组织措施和管理计划。3比较低的成本比去年同期。分析原因和提出了改进方向。4对比工程单位在削减成本。确定单位成本,完成项目,为了进一步的成本分析。单位工程成本分析。综合分析只有理解项目成本超支或更低。如果我们想要得到更详细的信息,每个成本项目分析,项目单位需要。分析主要从以下几个方面1材料成本分析。从视图的材料库存、生产、运输、库存和管理,我们可以分析差异影响材料价格和数量、成本有效性产生的各种技术措施,管理不善所造成的损失。2劳动成本分析。从就业的数量、使用时间、人类工程学,以及工资的情况,我们可以识别储蓄和浪费在分娩过程中使用和固定的管理。3施工机械成本分析。从建设选项、机械化程度、机械效率、燃料消耗、机械维修、良好率和利用率,我们可以分析产量、成本差异的人体工程学,成本固定的班级贫困类,集中在改善机械利用率和废物管理不善造成的。4管理成本分析。从施工任务和组织人员的变动,非生产人员的变化,以及其他支出储蓄和浪费,我们可以分析管理费用支出的合理性和证明。5技术组织措施实施分析。它可以增加经验,为未来建立和实施技术组织项目。6其他直接成本分析。着重分析第二移除和水、电、风、气等费用情况在施工期间。2、成本控制方法的不足目前,国内建筑工程成本控制方法已经扮演了重要的角色,中国建筑行业和建筑施工企业降低成本和获得可持续发展。然而,我们应该意识到这些方法存在一些缺点如下21缺乏系统化。目前,施工企业的成本控制是一个简单的控制成本。事实上,项目成本控制密切相关的是项目计划和进度、质量和安全。因此,成本控制应包括上述元素。22缺乏真正的时间现代项目管理是越来越倾向和前瞻性管理实时管理,注重“及时识别和解决问题”,强调尽可能地识别和解决问题问题出现之前。当前的控制系统是控制问题出现后,它不能避免损失。此外,目前的成本控制方法是静态的。它不能反映成本变化监测和及时,因此,这种方法不能提供支持的决策制定项目管理在建设。23缺乏错误检测和纠错机制当前的成本控制方法是股份没有错误检查和纠错机制。如果错误发生在未来,我们不能发现及时,甚至不可能发现。24缺乏兼容性缺乏项目成本控制之间的兼容性和项目融资和企业管理系统。这个项目的预算是建立在定量,但项目金融项目主题是基于当前的金融总

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