湖北富华建筑安装有限公司的成本控制分析及建议.doc

摘  要:随着我国市场经济的发展，各行各业的竞争愈演愈烈，建筑施工企业之间的竞争尤为激烈，而为了在这样激烈的竞争中占有一席之地，施工企业必须要加强对其施工项目成本的控制，从而降低成本，提高企业的经济效益。

　　　本文从施工项目的成本控制理论入手，以湖北富华建筑安装有限公司为研究对象，对该公司进行实地调研，然后结合大量的与施工项目成本控制相关的研究资料，描绘该公司施工项目成本控制的现状，并针对施工项目成本中存在的一些比较严重的问题，比如施工企业成本管理人员的观念淡薄，落实情况差；占施工项目成本70%以上的材料费、人工费、机械费的控制存在严重浪费现象；忽略安全成本，工程质量与工程进度不统一等方面，给出了相应的建议。也就是从研究湖北富华建筑安装有限公司项目成本控制存在的问题和引发的原因为出发点，提出材料采购的最佳经济批量模型和明确权责利及挣值分析法等与理论相结合的控制方法。

　　　本文以寻求并建立一套适合于湖北富华建筑安装有限公司的项目成本控制方法，对该公司今后在施工市场上的持续发展有着非常重要的现实意义。

关键词：施工项目成本  湖北富华建筑安装有限公司  最佳批量经济模型

ABSTRACT:With the development of China's market economy, competition intensified all walks of life, among construction enterprises more competitive, and to the fierce competition in such a place, the construction enterprises must strengthen its construction project cost control, to reduce costs and improve economic efficiency of enterprises.

　　　This article from the construction project cost control theory perspective, and Hubei Fuhua Construction and Installation Co. for the study, conducted field research on the company, and then combined with the construction of a large number of project cost control relevant research data, depicting the company's construction project cost control the status quo, and for the cost of construction projects that exist in some of the more serious problems, such as the cost management of construction enterprises concept of weak, poor implementation; accounted for over 70% of project cost of materials, labor costs, machinery costs of control exist serious waste; ignore security costs, Construction quality and progress is not uniform, etc., gives the corresponding .That is, from research Hubei Fuhua Construction and Installation Co. project cost control problems and causes as a starting point, made the best material procurement and compliance responsibilities and rights EOQ model combining principles and earned value method combined with the theory control methods.

　　　In this paper, to seek and establish a set of Hubei Fuhua Construction and Installation Co., Ltd. in Hubei Fuhua project cost control methods, the company's future sustainable development of the construction market has a very important practical significance.

Keywords：construction project cost；hubei fuhua construction and installation Co., Ltd.；best batch economy model