[本科毕业论文]责任成本管理探讨

目录摘要.........................................................................................................................1ABSTRACT....................................................................................................................2引言.........................................................................................................................31责任成本管理...............................................................................................................31.1责任成本管理的理论来源..............................................................................................31.2责任成本管理的内容......................................................................................................31.3企业实行责任成本管理的途径.......................................................................................41.4责任成本管理过程中应遵循的原则...............................................................................41.5责任成本管理的一些具体做法.......................................................................................52责任成本的确定和划分................................................................................................62.1责任成本的确定..............................................................................................................62.2责任成本的划分...............................................................................................................73中铁大桥局一公司责任成本管理剖析...........................................................................73.1该施工企业实施责任成本管理的原因分析..................................................................73.2企业实施责任成本管理的实施方法和步骤..................................................................83.3责任成本管理实施效果和深化责任成本管理的突破口............................................104实施过程中存在的不足和今后努力的方向.................................................................134.1责任成本控制实施过程中存在的不足........................................................................134.2今后该企业应该努力发展的方向................................................................................14结束语...........................................................................................................................15致谢..............................................................................................................................16参考文献.......................................................................................................................171摘要长期以来，该施工企业在企业的经营管理中存在的矛盾促使责任成本管理办法的出台和实施，在当时的情况下，企业存在的主要矛盾有：1)建筑市场残酷的市场竞争使得各施工单位沿袭计划经济时代的粗放管理模式和方法和当前的竞争日益竞争之间的矛盾，造成企业所施工的项目亏损或者很难取得利润，现场职工乃至管理层收入偏低造成大量的人才流失，企业要么承揽不到工程任务，要么承揽到了任务又经营不下去，面对大幅度的亏损而无法承担的局面。2)用工制度发生的变化和粗放式管理方的矛盾，使企业原来使用的包清工或点工的模式发生了较大的变化，尤其是在南方的一些协力队伍的单项工程劳务承包的模式使其负责人不再满足于包清工的经营模式进行分包，另外由于市场经济带来的负面影响，以点工、包清工形式也不太适应施工现场的具体实施，出工不出力，记工混乱等问题也严重阻碍了施工进度的项目经营管理，因此该企业需要对工程的成本有详细的分析才能做到双赢的局面。总之，施工企业在激烈的市场竞争与效益滑坡的不良形势下，全面推行项目责任成本管理已是当务之急。而项目责任成本管理又是一项科学、完整的系统工程，它涉及到企业的方方面面，这就要求我们既要进行必要的理论研究和探索，也要善于总结各种管理方法和实际操作经验，从而把施工企业项目责任成本管理推向一个新的阶段。关键词：项目；责任成本；管理2AbstractSincelongagothecontradictionwhichhasexistedintheconstructionenterprise’smanagementurgedmanagementmeasuresofresponsibilitycostscameintobeingandwasimplemented.Underthatcircumstance,theprincipleinconsistencyexistinginthecompanyincludedthefollowing:1)ThebrutalbuildingmarketcompetitionmadethecontradictionbetweentheextensivemanagementpatternfollowedbyeachconstructioninPlannedEconomyTimeandtheincreasinglyintensecompetitioncausetheconstructionitemtobedifficulttoobtaintheprofit.Theincomeofon-the-spotstaffandeventhemanagementpersonnelwassomewhatlow,whichengenderedmassivebrainsdrain.Theenterpriseeitherdidn’tundertakeanyprojectorcontractedtoaprojectbutcouldnotsupportitorwasunabletoundertakethevastscaleloss.2)Agreatdealofdiscordhasarisenovertherelationshipbetweenthechangehappenedinemployingsystemandtheextensivemanagement.TheenterpriseoriginallyadoptedBaoQinggongorDiangongpatternwhichhashadacomparativelylargechange.Especiallyinthesouth,themanagersofsometeamworkorganizationwerenolongersatisfiedwiththeBaoQinggongmanagementpatternbeingsublettedbecausethesingleitemprojectservicecontractpatternappeared.ThepatternofDiangongandBaoQinggongdidn’tcompletelyadapttotheconcreteimplementationinthejoblocationowingtothenegativeeffectbroughtaboutbythemarketeconomy.Workingbutnotcontributingandtheworkingsheettobechaoticseriouslyhavealsoseriouslyhinderedoperationandmanagementofconstructionprogress.Thereforetheenterpriseneededtoanalyzetheprojectcostsatlengthsoastoachievedoublewins.In.a.word,theconstructionenterprisecomprehensivelycarryingouttheprojectresponsibilitycostsmanagementisalreadyanurgentmatterundertheunhealthycircumstanceofintensemarketcompetitionandbenefitlandslide.Inaddition,theprojectresponsibilitycostsmanagementisalsoascientific,integratedandsystematicengineering.Itinvolveseachaspectoftheenterprise,whichrequestsusbothtoconducttheessentialfundamentalresearchandexploration,andtobegoodatsummarizingeachmethodandpracticaloperationexperience.Thus,theprojectresponsibilitycostsmanagementcouldbepushedtoanewstage.Keywords：Project，Responsibilitycos