建筑企业施工成本控制

建筑企业施工成本控制——以万科地产为例

摘要

随着我国改革开放的不断深化，我国社会主义市场经济体制日益完善，企业之间的竞争日趋激烈，而成本控制则在提升企业竞争力方面越来越重要。在我国经济发展取得重大成效、人们生活水平和消费观念发生深刻变化的今天，建筑产业呈现出良好的发展态势，建筑产业内，对于建筑企业来说，施工成本是企业最重要的支出部分，对企业施工成本进行控制，降低施工成本，可以极大提升建筑企业效益，故而本文以万科地产为例，对建筑企业施工成本控制进行研究，文章首先介绍了相关概念及理论，为后文的研究奠定理论基础；其次分了了我国建筑企业整体施工成本控制情况；再次以万科地产A项目为例对其施工成本进行分析；接着依据万科地产A项目施工成本情况指出万科地产在成本控制中存在的问题及成因；最后提出建筑企业施工成本控制的对策并进行总结。希望通过本文的研究提高建筑企业施工成本控制水平，降低建筑企业施工成本，促进建筑企业更好的发展。

关键词：建筑企业；施工成本控制；成本管理

Abstract

With the deepening of China's reform and opening up, China's socialist market economic system is increasingly perfect, the competition between enterprises is becoming increasingly fierce, and cost control is to enhance the competitiveness of enterprises is more and more important. China's economic development has made significant achievements, people's living standards and consumer attitudes have undergone profound changes today, the construction industry has shown a good momentum of development, the construction industry, for construction enterprises, the construction cost is the most important part of the enterprise, Therefore, this article takes Vanke real estate as an example to study the construction cost control of the construction enterprise. The article first introduces the related concepts and theories, and puts forward the related concepts and theories for the later research. In this paper, the construction cost of construction enterprises is analyzed, The paper analyzes the construction cost of Vanke real estate A project, and then points out the problems in the cost control of Vanke real estate based on the construction cost of Vanke real estate A project. And the causes; Finally, the construction enterprises construction cost control measures and summed up. It is hoped that through the research of this paper, we will improve the construction cost control level of construction enterprises, reduce the construction cost of construction enterprises and promote the better development of construction enterprises.

Key words:Construction enterprise; construction cost control; cost management

目录

引言 (1)

1 概念理论及国内外研究现状 (1)

1.1 概念界定 (1)

1.1.1 成本与成本管理 (1)

1.1.2 施工成本控制 (2)

1.2 相关理论 (2)

1.2.1 成本管理理论 (2)

1.2.2 风险管理理论 (2)

1.3 国内外研究现状 (3)

1.3.1 国外研究现状 (3)

1.3.2 国内研究现状 (4)

2 建筑企业施工成本控制整体情况 (4)

2.1 建筑企业成本构成情况 (4)

2.2 建筑企业成本费用情况 (5)

2.3 以各分析法分析建筑企业成本控制因素 (6)

2.3.1 因素分析法 (6)

2.3.2 差距分析法 (7)

3 万科A项目施工成本的分析 (8)

3.1 万科地产及A项目概述 (8)

3.2 万科A项目合同成本及目标成本 (9)

3.3 万科A项目实际成本概况 (9)

3.3.1 主要材料与机械直接成本 (9)

3.3.2 万科A项目直接人工费及其他成本 (11)

3.3.3 实际间接成本与直接费用表 (12)

3.4 万科A项目成本偏差情况 (13)

4 万科地产在成本控制中存在的问题及成因 (13)

4.1 缺乏可操作的预算依据 (13)