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摘要I论文题目:M燃气公司燃气工程成本控制及其对策研究专业:工商管理学员姓名:史苏伟学员签名:导师姓名:杨屹教授导师签名:摘要M燃气公司自成立以来,由于市场规模的扩大,燃气管网铺设和覆盖范围越来越大,燃气工程建设投入的力度也越来越大。控制好M燃气公司燃气工程成本不但可以减少企业燃气工程建设投资,而且可以降低固定资产折旧等后期运营成本。近年来,M燃气公司将燃气工程成本控制工作的高效开展看作是提升企业核心实力的必要保障,并且在不断探索成本控制的方法和路径。本文分别从工程进度、工程质量等不同角度,从物资供应、施工管理等不同环节,对M燃气公司燃气工程项目成本控制过程中存在问题的进行分析和研究,结合工程建设实际提出对策和建议。在研究中,务求统筹兼顾,使M燃气公司燃气工程成本控制工作与企业管理体系、工程项目管理机制有效匹配,目的是力求对企业整体管理水平的提升和经济效益的提高产生有益的促进作用。本文以M燃气公司燃气工程项目成本控制作为分析对象,以本公司燃气工程为实例,运用挣值理论和全过程动态控制的方法,分析了燃气工程成本控制中存在的具体问题及其成因,并提出相应的解决对策和建议。研究认为,M燃气公司在成本控制中采用较为传统的管理办法,存在如下问题:工程项目管理程序不严谨,缺乏科学性;在工程进展过程中缺少成本动态控制,事后分析仅局限于从财务角度的分析,且工程建设考核缺失;工程物资供应和工程现场管理不善;工程管理费用控制不严,在工程总成本中占比过大等。针对这些问题,提出了加强工程项目组织建设、强化流程管理、运用挣值理论进行成本动态控制、加强工程物资管理和间接费用的控制等改进措施和建议。研究结果表明,第一,M燃气公司运用挣值理论对燃气工程成本进行动态控制是卓有成效的一种方法,可以及时发现工程建设过程中的成本偏差并且及时采取措施防止成本偏差扩大化;第二,燃气工程成本控制是全过程的控制,不能只重视施工过程的控制,而是从规划和设计阶段开始一直持续到完工后的验收、工程结算和决算阶段;第三,要避免成本控制工作的前紧后松,就要完善成本控制考核机制,坚持权、责、利相结合。【关键词】成本管理成本控制燃气工程M燃气公司【论文类型】应用研究西安理工大学工商管理硕士专业学位论文IITitle:ResearchonthecostcontrolandCountermeasuresofgasprojectofMGasCo.Major:MasterofBusinessAdministrationStudent:ShiSuweiSignature:Supervisor:Prof.YangYiSignature:AbstractMGasCosinceitsinception,duetotheexpansionofthemarketscale,gaspipenetworklayingandcoverageofmoreandmorelarge,gasengineeringconstructioninvestmentisalsogettingbiggerandbigger.AsMGasCo,controlofgasengineeringcostsforthecompanyisofgreatsignificance,notonlycanreducetheengineeringconstructioninvestment,butalsocanreducethefixedassetsdepreciationandotheroperatingcosts.Inrecentyears,MGasCowillbegasengineeringcostcontrolworkofefficientdevelopmentasanecessaryguaranteetoenhancethecorestrengthoftheenterprise,andconstantlyexplorewaysandmeansofcostcontrol.Thispaperfromtheprojectschedule,engineeringsafety,engineeringexpenditureandprojectqualitylevelofMGasCogasprojectintheprocessofcostcontrolproblemsareanalyzedandstudied,combinedwiththeactualconstructionconsiderations,toensureeffective,effectiveco-ordinationofGasCoMprojectcostsupervisionandsupervisionmechanismofenterprises,andstrivetohaveahugeroleinpromotingtoimprovetheoverallmanagementlevelofenterprisesandeconomicbenefits.ThisarticletakesMGasCogasengineeringprojectcostcontrolastheresearchobject,tothecompany'sgasprojectasanexample,theuseofearnedvaluetheoryandmethodofdynamiccontroloftheentireprocess,analyzesthespecificproblemsofcostcontrolingasengineeringanditscauses,andputforwardthecorrespondingcountermeasuresandsuggestions.TheresearchshowsthattheuseofmoretraditionalMGasCothemanagementinthecostcontrol,thefollowingproblems:projectmanagementproceduresarenotstrict,lackofscientific;thelackofdynamiccostcontrolduringtheconstructionprogress,aftertheanalysisisconfinedtotheanalysisfromtheperspectiveoffinance,andthelackofassessmentofconstructionprojectmaterialsupplyandconstructionsite;management;projectmanagementcostcontrolstrictly,thelargeproportioninthetotalcostoftheproject.Tosolvetheseproblems,putforwardtostrengthentheconstructionoftheprojectorganization,strengtheningprocessmanagement,theuseofearnedThevaluetheoryofdynamiccostcontrol,strengthentheengineeringmaterial摘要IIImanagementandindirectcostcontrolmeasuresandsuggestions.Theresearchresultsshowthat,first,MGasCousingtheearnedvaluetheoryfordynamiccontrolofgasengineeringcostisaveryfruitful,candiscoverthecostdeviationintheprocessofengineeringconstructionandtaketimelymeasurestopreventthecostthedeviationistoolarge;second,thegasprojectcostcontrolisthecontroloftheentireprocess,notonlypayattentiontothecontroloftheconstructionprocess,butfromtheplanninganddesignstageuntilafterthecompletionoftheprojectacceptance,settlementandfinalstage;third,improvecostcontrolandevaluationmechanism,adheretotheright,responsibility,benefitcombination,avoidtheformertightcostcontrolloose.【Keywords】costmanagementcostcontrolgasengineeringMGasCo【Papertype】AppliedResearc西安理工大学工商管理硕士专业学位论文IV目录1目录1绪论................................................................................................................................11.1研究背景.................................................................................................................11.2研究目的与意义.....................................................................................................11.2.1研究目的..............................................................................................................11.2.2研究意义..........................................................................................................21.3基本思路和框架结构.............................................................................................31.3.1研究思路..........................................................................................................31.3.2论文结构..........................................................................................................31.4研究方法.................................................................................................................41.4.1规范研究和实证分析结合..............................................................................41.4.2分析归纳法.............................................
本文标题:M燃气公司燃气工程成本控制及其对策研究
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