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href='http://lpo831.com/lunwen/'>論文大全</a> > <a href='http://lpo831.com/lunwen/biyelunwen/'>畢業(yè)論文</a> > <a href='http://lpo831.com/lunwen/Management/'>管理學(xué)論文</a> > <a href='http://lpo831.com/lunwen/management/chengbenguanli/'>成本管理</a> > <span>如何做好燃?xì)夤こ痰某杀究刂?/span> </div> <div id="lbt4djf" class="ar_con_nr"> <div id="dvqxzpy" class="con_l fl"> <article class="ar_con bg louti"> <div id="vqqh3oo" class="ar_title"> <h1>如何做好燃?xì)夤こ痰某杀究刂?/h1> <div id="b8hi9we" class="ar_title_b"> <div id="wz4vnfo" class="sub_title clear"> <span id="9bm9umv" class="sp2 c6 fl">時(shí)間：<time class="fxtime">2015-08-29 17:28:55</time></span> <span id="jgs4pyy" class="sp1 c6 fl"><em id="zuozhe" class="noshow">寧靜</em><em class="user_id noshow">642</em>由 <em class="nickname"></em> 分享</span> <span id="snzdv9i" class="fl arc_btn"></span> </div> </div> </div> <div id="sn3f99j" class="y_ju"></div> <div id="h8kc9xr" class="con_article con_main" id="contentText"> <p>如何做好燃?xì)夤こ痰某杀究刂?/p><p><strong>　　【摘要】</strong>在市場競爭日益激烈的今天，工程的成本控制顯得越來越重要。在市場競爭中，工程成本控制得越好，所獲得效益就越多，市場競爭力就越強(qiáng)。反之，若工程成本沒有控制好，就會(huì)增加成本造價(jià)，浪費(fèi)資源，經(jīng)濟(jì)效益就會(huì)減少。在一些燃?xì)夤こ讨?，有的就是由于沒有做好成本控制，大大增加成本造價(jià)，造成了一些不可挽回的損失。燃?xì)夤こ讨谐杀究刂频萌绾?，直接關(guān)系著燃?xì)夤こ痰馁|(zhì)量和效益。因此務(wù)必高度重視燃?xì)夤こ痰某杀究刂乒ぷ鳎墙档凸こ坛杀?，?shí)現(xiàn)效益最大化地根本保證。本文論述了做好燃?xì)夤こ坛杀究刂频南嚓P(guān)策略</p><p><strong>　　【關(guān)鍵詞】</strong>燃?xì)夤こ?成本控制;降低成本;效益最大化</p><p> 　　在市場競爭中，工程成本控制得越好，所獲得效益就越多，市場競爭力就越強(qiáng)。反之，若工程成本沒有控制好，就會(huì)增加成本造價(jià)，浪費(fèi)資源，經(jīng)濟(jì)效益就會(huì)減少。在一些燃?xì)夤こ讨校械木褪怯捎跊]有做好成本控制，大大增加成本造價(jià)，造成了一些不可挽回的損失。燃?xì)夤こ讨谐杀究刂频萌绾?，直接關(guān)系著工程的效益。因此重視燃?xì)夤こ痰某杀究刂?，是降低工程成本，?shí)現(xiàn)效益最大化地根本保證。</p><p><strong>　　1 實(shí)施全面預(yù)算, 控制預(yù)算成本</strong></p><p> 　　在燃?xì)夤こ虒?shí)施前，應(yīng)對(duì)整個(gè)工程的造價(jià)進(jìn)行全面細(xì)致地預(yù)算。作為燃?xì)夤こ痰氖┕て髽I(yè)，可以將成本控制落實(shí)在預(yù)算的各個(gè)層面。燃?xì)夤こ特?cái)務(wù)部門，應(yīng)根據(jù)工程實(shí)際編制科學(xué)、詳細(xì)、規(guī)范的預(yù)算方案，避免為施工的盲目性、隨意性，為燃?xì)夤こ痰臎Q策層提供準(zhǔn)確的依據(jù)。</p><p> 　　燃?xì)夤こ炭梢怨膭?lì)全員參與預(yù)算, 群策群力，使預(yù)算指標(biāo)標(biāo)準(zhǔn)統(tǒng)一化、規(guī)范化, 讓成本控制意識(shí)深入每一位員工心里。要做好燃?xì)夤こ痰某杀究刂?，必須?yán)格按照預(yù)算編制的要求去落實(shí)，這樣才能降低因執(zhí)行預(yù)算不力帶來的預(yù)算執(zhí)行風(fēng)險(xiǎn)成本。作為燃?xì)夤こ痰呢?cái)務(wù)管理部門，必須隨時(shí)了解預(yù)算執(zhí)行動(dòng)態(tài), 做好成本控制。對(duì)于發(fā)現(xiàn)預(yù)算與實(shí)際出入超過較多的，應(yīng)及時(shí)查找原因，采取補(bǔ)救措施，并適時(shí)調(diào)整相關(guān)預(yù)算。若問題重大，應(yīng)及時(shí)上報(bào)，以便于及時(shí)采取應(yīng)對(duì)措施，調(diào)整原定的預(yù)算執(zhí)行方式。</p><p> 　　強(qiáng)化預(yù)算的成本控制功能, 統(tǒng)一預(yù)算標(biāo)準(zhǔn)，細(xì)化預(yù)算指標(biāo), 把每一項(xiàng)目的指標(biāo)應(yīng)落實(shí)到相應(yīng)的責(zé)任人上面。燃?xì)夤こ虘?yīng)不斷完善預(yù)算跟蹤管理，嚴(yán)格執(zhí)行檢查和差異分析管理。一是盡量細(xì)化預(yù)算責(zé)任單位,盡量規(guī)范、細(xì)化費(fèi)用支出預(yù)算明細(xì);二是嚴(yán)格落實(shí)預(yù)算費(fèi)用執(zhí)行情況考核獎(jiǎng)懲制度，堅(jiān)決做到有過必究，有功必獎(jiǎng)，賞罰分明;三是嚴(yán)格控制費(fèi)用預(yù)算范圍及規(guī)定的額度, 原則上不允許超過預(yù)算指標(biāo)的規(guī)定范圍。確實(shí)需要增加費(fèi)用的，必須按審批程序執(zhí)行，通過后方可增加費(fèi)用預(yù)算; 四是建立健全預(yù)算執(zhí)行差異分析，整改預(yù)算執(zhí)行方案和補(bǔ)救措施。</p><p><strong>　　2 強(qiáng)化責(zé)任管理, 控制責(zé)任成本</strong></p><p> 　　在很多燃?xì)夤こ添?xiàng)目的管理中，存在著責(zé)任不明，責(zé)任追究制度不完善，責(zé)任風(fēng)險(xiǎn)成本較高的問題。在管理中，一旦出現(xiàn)失責(zé)問題，給工程造成一定的經(jīng)濟(jì)損失，相關(guān)責(zé)任人就會(huì)因?yàn)榉止げ幻鞔_、責(zé)任不清晰等方面的漏洞來逃避責(zé)任，這就會(huì)給工程帶來不可估量的風(fēng)險(xiǎn)。因此，在燃?xì)夤こ坦芾碇?，建立健全?zé)任管理機(jī)制，是每個(gè)責(zé)任人明確自己的責(zé)任。在實(shí)際操作中，可以采用簽訂責(zé)任合同、預(yù)交責(zé)任風(fēng)險(xiǎn)押金的方法來降低失責(zé)帶來的風(fēng)險(xiǎn)。同時(shí)，應(yīng)注意鼓勵(lì)政策，把責(zé)任與利益相掛鉤，不僅能讓相關(guān)責(zé)任人明確責(zé)任，增強(qiáng)責(zé)任感和使命感，而且能最大限度地調(diào)動(dòng)他們的工作積極性。只有把工程每個(gè)項(xiàng)目的每個(gè)環(huán)節(jié)，都具體落實(shí)到相應(yīng)的責(zé)任人上面，才能有效地堵塞因責(zé)任管理疏忽造成的管理漏洞，才能有效地防范責(zé)任風(fēng)險(xiǎn)，做好責(zé)任成本控制。只有責(zé)任管理到位，才能使每個(gè)責(zé)任人的責(zé)任感越強(qiáng)。責(zé)任感越強(qiáng)，出現(xiàn)責(zé)任問題的幾率就越低，責(zé)任風(fēng)險(xiǎn)就越小，責(zé)任成本就越低，燃?xì)夤こ趟@取效益的空間就越大。所以，強(qiáng)化責(zé)任管理，是降低責(zé)任風(fēng)險(xiǎn)，控制責(zé)任成本的有效手段。</p><p><strong>　　3 做好資本性支出管理，控制資本性支出成本</strong></p><p> 　　工程的支出可分為兩種：收益性支出和資本性支出。收益性支出是工程當(dāng)期盈虧的內(nèi)容，而資本性支出則形成的是工程資產(chǎn)的原始成本。因此,控制好資本性支出, 對(duì)任期工程企業(yè)未來的發(fā)展影響深遠(yuǎn)。一個(gè)資本性支出項(xiàng)目的成本是多少，回報(bào)率有多少，投資的收益周期是多長，是衡量其是否值得投資的重要標(biāo)準(zhǔn)。做好資本性支出管理，應(yīng)做好以下幾個(gè)方面： 1 做好資本性支出項(xiàng)目的決策分析</p><p> 　　每一個(gè)資本性項(xiàng)目的投資，必須事先進(jìn)行決策性分析，重點(diǎn)分析支出的成本、回報(bào)的幾率和收益周期等以及涉及到成本風(fēng)險(xiǎn)的各項(xiàng)因素。若經(jīng)研究后認(rèn)為確實(shí)可行，還應(yīng)把握好具體的投資時(shí)間。</p><p><strong>　　2 嚴(yán)格招標(biāo)、采購管理，降低招標(biāo)、采購成本</strong></p><p> 　　對(duì)于燃?xì)夤こ趟璧母鞣N設(shè)備、材料，應(yīng)完善相應(yīng)的采購制度和實(shí)施方案，進(jìn)行統(tǒng)一的招標(biāo)和采購。規(guī)范招標(biāo)、采購的流程，盡量避免因操作不當(dāng)而增加資本性支出成本。在招標(biāo)、采購過程中，應(yīng)想法設(shè)法降低招標(biāo)、采購的成本支出。 3 嚴(yán)格管理施工過程，想方設(shè)法降低施工成本</p><p> 　　燃?xì)夤こ添?xiàng)目的設(shè)計(jì)、施工、監(jiān)理的招投標(biāo)和實(shí)施的全過程，應(yīng)從嚴(yán)管理，在確保質(zhì)量和按時(shí)竣工的基礎(chǔ)上，想法設(shè)法地降低施工成本。同時(shí)還應(yīng)做好工程各部門的分工與合作，處理好部門之間的協(xié)調(diào)工作, 嚴(yán)格控制各種支出, 全程跟蹤監(jiān)管工程進(jìn)度, 適時(shí)調(diào)整施工策略。發(fā)揮合同的作用，嚴(yán)格按照相關(guān)合同執(zhí)行工程款項(xiàng)的管理。加強(qiáng)對(duì)燃?xì)夤こ填A(yù)決算的審核管理，嚴(yán)格控制工程成本總量。</p><p> 　　質(zhì)量是工程的生命。作為燃?xì)夤こ?，?yīng)把提高工程質(zhì)量作為核心工作來抓。在競爭日益激烈的市場中，如何立于不敗之地，拓展市場空間，促進(jìn)可持續(xù)發(fā)展，就必須依靠提高工程質(zhì)量來實(shí)現(xiàn)。在施工過程中，應(yīng)嚴(yán)格規(guī)范施工操作程序，嚴(yán)防因施工管理不到位而出現(xiàn)質(zhì)量不合格，避免出現(xiàn)誤工、返工和返修造成的成本浪費(fèi)。燃?xì)夤こ虘?yīng)采用各種方法提高工程質(zhì)量，不斷引進(jìn)先進(jìn)的施工工藝。同時(shí)，應(yīng)綜合考慮因?yàn)樘岣哔|(zhì)量而支付的成本造價(jià)，計(jì)算出因提高質(zhì)量而延誤工期造成損失的費(fèi)用損失，力爭在保證工期的基礎(chǔ)上提高質(zhì)量。</p><p><strong>　　4 強(qiáng)化隊(duì)伍建設(shè)，控制人力成本</strong></p><p> 　　燃?xì)夤こ虘?yīng)強(qiáng)化隊(duì)伍建設(shè)，建立健全員工激勵(lì)機(jī)制，控制人力成本。目前，“用工荒”是全國普遍存在的現(xiàn)象。作為燃?xì)夤こ?，也不可避免地?huì)遇到這個(gè)問題。很多燃?xì)夤こ陶泄るy、留住員工難的問題還非常突出。因此，作為燃?xì)夤こ唐髽I(yè)，應(yīng)建立專業(yè)素質(zhì)高、結(jié)構(gòu)較穩(wěn)定的工程隊(duì)伍。為了留住人才，燃?xì)夤こ唐髽I(yè)必須建立健全員工激勵(lì)機(jī)制，提高待遇水平。</p><p> 　　實(shí)踐證明：留住員工所花費(fèi)的成本與所創(chuàng)造的價(jià)值成正比，而新引進(jìn)員工所花費(fèi)的成本往往更大，其創(chuàng)造出來的效益卻相對(duì)要低。因?yàn)槔蠁T工已經(jīng)適應(yīng)工程建設(shè)的需要，在崗位上創(chuàng)造出的財(cái)富與待遇成正比，而新員工則需要一段時(shí)間的培訓(xùn)和磨合，才能創(chuàng)造出與待遇相應(yīng)的效益，這就增加了培訓(xùn)的人力成本，所以，應(yīng)千方百計(jì)地提高員工的待遇，增強(qiáng)其工作積極性，留住優(yōu)秀的人才為燃?xì)夤こ探ㄔO(shè)服務(wù)。</p><p> 　　總之，燃?xì)夤こ痰某杀究刂浦苯佑绊懼こ痰男б鎸?shí)現(xiàn)。我們應(yīng)采取多種方式方法有效地控制成本，以實(shí)現(xiàn)工程效益最大化的目的。</p><p><strong>　　參考文獻(xiàn)：</strong></p><p> 　　[1]孫小迪. 燃?xì)馄髽I(yè)建立靈活的經(jīng)營機(jī)制探析[J]. 現(xiàn)代商貿(mào)工業(yè), 2009.</p><p> 　　吳秀梅. 建立城市燃?xì)馄髽I(yè)全過程成本控制體系[J]. 會(huì)計(jì)之友(中旬刊), 2009.</p><p> 　　何雪艷. 燃?xì)馄髽I(yè)成本與差異化戰(zhàn)略體系構(gòu)建分析[J]. 現(xiàn)代商貿(mào)工業(yè), 2010.</p><p> 　　李慶蓮. 關(guān)于強(qiáng)化燃?xì)馄髽I(yè)內(nèi)部控制的思考[J]. 城市燃?xì)? 2008.</p><p> 　　高峰. “海恩法則”在燃?xì)馄髽I(yè)中的應(yīng)用[J]. 城市燃?xì)? 2008.</p> </div> <div id="h94sxqi" class="y_ju"></div> <div id="tpxpghy" class="pnum"> <ul id="page_slice"> <div id="ob8iraj" class="clear"></div> </ul> </div> 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