施工企业成本管理机制研究
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摘要
成本管理是施工企业生产经营活动的重要环节。研究企业成本、强化成本管理是企业生存和发展所在,也是提高经济效益和增强企业活力的根本途径。
近年来,得益于国家大规模的基本建设,施工企业的成长很快,但施工企业的经济效益没有和行业产值增长幅度等量上涨。究其原因,除了市场竞争激烈、企业负担重的客观因素外,成本管理机制的缺失是最主要原因之一。因此,施工企业管理水平的提高,才是应对市场竞争的主要途径,并将会带来很大的生产力发展和获利机会。这其中,成本管理就是关键中的关键。本论文试图通过对中国施工企业成本管理的分析与研究,为中国施工企业探索出一些提高成本管理效率的途径与方法。
本论文在界定成本管理涵义的基础上,通过具体分析施工项目与施工企业的成本构成和成本管理现状,找出了成本管理中存在的主要问题、漏洞及其形成原因,从企业和项目两个层面为施工企业寻找改进和变革企业成本管理机制的方法。论文共分为六个部分：首先,介绍了研究的背景、方法；其次对成本管理的相关理论进行综述,界定了理论成本与实际成本的概念、企业成本与项目成本的关系和构成,阐述了成本管理的基本原则及程序；三是具体分析了管理中存在的主要问题和漏洞；四是陈述了施工企业成本管理的原则和方法；五是从建立标准成本制度、明确责任成本主体和监督控制主体、健全成本管理业务流程等方面提出了改进和重构成本管理机制的方法,同时为保障成本管理机制的顺利运行,提出了实施目标管理控制、引进先进成本管理方法、进行经济责任考核和过程成本监控、实施OPM战略的以及推行存量货币资金集中管控等保障措施。最后对论文进行总结,得出企业成本管理机制建设及其规范运行的重要性。
Cost management is the key factor in construction enterprise's production and management activities. Researches on cost management have a direct bearing on survival and development of construction enterprise. Only through improving cost management the construction enterprise is able to realize economic benefits and development.
This paper researches on marketing, revenue and cost structure of several large enterprise groups in China and shows that while the construction industry grew quickly in recent years as new enterprises, employment surged, but the economic efficiency of enterprises did not increase along with the growing value of the whole industry. There are many reasons; mainly because that their mechanisms are not flexible. Through a comparative analysis of domestic and foreign construction enterprises, conclusion can be draw that the improvement in management ability of domestic construction enterprises is the main way of responding to market competition, and will bring a great deal of productivity growth and profit opportunities. Meanwhile, cost management should be the most important. Research purpose of this paper is exploring the ways and methods of cost management of construction enterprises through the analysis and research of cost management of construction enterprises in China.
This paper bases on the meaning of the cost management, analysises the construction project and cost management of the construction enterprise's present situation, finds the main problem in the cost management, it has been caught. This paper tries to find out the methods of improving and changing the enterprises cost system from corporatism and projects. There are six chapters in this paper. First, it talks about the background and the methods of this thesis. Second, it defines the concept of theory cost and actual cost, describes the relationship and constitutes enterprise cost and project cost, cost management of principles and the program. Third, it analysis the problems and vulnerabilities in its management; Fourth, it states the principles and methods of the construction enterprises. Fifth, it poses the methods of improving and the management of reforming the cost management. Meanwhile, in order to protect the processing of the cost management advanced cost management methods. Also, through economic responsibility examination, process cost monitoring, enforcing the OPM strategy and introduces stock currency funds etc. to protect the processing of the cost management. Finally comes out summery of the paper and catches the importance of the structure of construction enterprises.
近年来,得益于国家大规模的基本建设,施工企业的成长很快,但施工企业的经济效益没有和行业产值增长幅度等量上涨。究其原因,除了市场竞争激烈、企业负担重的客观因素外,成本管理机制的缺失是最主要原因之一。因此,施工企业管理水平的提高,才是应对市场竞争的主要途径,并将会带来很大的生产力发展和获利机会。这其中,成本管理就是关键中的关键。本论文试图通过对中国施工企业成本管理的分析与研究,为中国施工企业探索出一些提高成本管理效率的途径与方法。
本论文在界定成本管理涵义的基础上,通过具体分析施工项目与施工企业的成本构成和成本管理现状,找出了成本管理中存在的主要问题、漏洞及其形成原因,从企业和项目两个层面为施工企业寻找改进和变革企业成本管理机制的方法。论文共分为六个部分：首先,介绍了研究的背景、方法；其次对成本管理的相关理论进行综述,界定了理论成本与实际成本的概念、企业成本与项目成本的关系和构成,阐述了成本管理的基本原则及程序；三是具体分析了管理中存在的主要问题和漏洞；四是陈述了施工企业成本管理的原则和方法；五是从建立标准成本制度、明确责任成本主体和监督控制主体、健全成本管理业务流程等方面提出了改进和重构成本管理机制的方法,同时为保障成本管理机制的顺利运行,提出了实施目标管理控制、引进先进成本管理方法、进行经济责任考核和过程成本监控、实施OPM战略的以及推行存量货币资金集中管控等保障措施。最后对论文进行总结,得出企业成本管理机制建设及其规范运行的重要性。
Cost management is the key factor in construction enterprise's production and management activities. Researches on cost management have a direct bearing on survival and development of construction enterprise. Only through improving cost management the construction enterprise is able to realize economic benefits and development.
This paper researches on marketing, revenue and cost structure of several large enterprise groups in China and shows that while the construction industry grew quickly in recent years as new enterprises, employment surged, but the economic efficiency of enterprises did not increase along with the growing value of the whole industry. There are many reasons; mainly because that their mechanisms are not flexible. Through a comparative analysis of domestic and foreign construction enterprises, conclusion can be draw that the improvement in management ability of domestic construction enterprises is the main way of responding to market competition, and will bring a great deal of productivity growth and profit opportunities. Meanwhile, cost management should be the most important. Research purpose of this paper is exploring the ways and methods of cost management of construction enterprises through the analysis and research of cost management of construction enterprises in China.
This paper bases on the meaning of the cost management, analysises the construction project and cost management of the construction enterprise's present situation, finds the main problem in the cost management, it has been caught. This paper tries to find out the methods of improving and changing the enterprises cost system from corporatism and projects. There are six chapters in this paper. First, it talks about the background and the methods of this thesis. Second, it defines the concept of theory cost and actual cost, describes the relationship and constitutes enterprise cost and project cost, cost management of principles and the program. Third, it analysis the problems and vulnerabilities in its management; Fourth, it states the principles and methods of the construction enterprises. Fifth, it poses the methods of improving and the management of reforming the cost management. Meanwhile, in order to protect the processing of the cost management advanced cost management methods. Also, through economic responsibility examination, process cost monitoring, enforcing the OPM strategy and introduces stock currency funds etc. to protect the processing of the cost management. Finally comes out summery of the paper and catches the importance of the structure of construction enterprises.
引文
[1]JohnK.Shank, VijayGovindarejin(美).创造竞争优势的新工具——战略成本管理[M].北京：机械工业出版社,1992.
[2]麦克尔·波特(美).国家竞争优势[M].北京：华夏出版社,2004.
[3]国家标准.建设工程项目管理规范[M].北京：GB/T50326-2006,2006.
[5]S卡利斯.莫瑞斯.克利斯多弗,R.托马斯(美).管理经济学[M].北京：机械工业出版社,2003.
[6]加布里埃尔.哈瓦维尼,克劳德.维埃里(美).高级经理财务管理[M].北京：机械工业出版社,2003.
[7]罗伯特A.安东尼,维杰伊.戈文达拉扬(美).管理控制系统机[M].北京：械工业出版社,2004.
[8]戴维·亚克森(英).预算与管理报表最佳实务[M].北京：机械工业出版社,2005.
[9]Chris Hendrickson. Project Management for Construction [M].Carnegie Mellon University,1998.
[10]Eugene-F-Brigham. Fundamentals of Financial Management,15th Edition[M]. The Dryden Press,1989.
[11]R·S·Kaplan, A-A-Atkinson. Advanced Management Accounting [M]. Prentice Hall,1998.
[12]Michael Bland. Communicating out of a Crisis [M]. London:Macmillan Press Ltd, 1998.
[13]H Dekker,P SmidtA survey of the adoption and use of target costing in Dutch firms [M]. International Journal of Production Economics,2003.
[14]Chenhall R,Langfield-Smith K.Factors Influencing the Role of Management Accounting in the Development of Performance Measures within Organizational Change Programs[J]. Management Accountant,1998.
[15]Cooper,Robin.When Lean Enterprises Collide:Competing Through Confrontation[M]. New York:Harvard Business School Press,1995.
[16]Chris Guilding,Karen S Cravens,Mike Tayles.An international comparison of strategic Management accounting practices[J]. Management Accountant,2000.
[17]Takeyuki Tani, Hiroshi Okana, Nobumasa shimizu, Yoshihide Iwabuchi, Junji Fukuda, Shiran Cooray.Target cost management in Japanese companies:current state of the art[J].Management Accountant,1994.
[18]Aleecia R Hibbets,Tom Albright,Wilfried Funk.The Competitive Environment And Strategy Of Target Costing Implementers:Evidence From The Field [J].Journal Of Managerial Issues,2003.
[19]Ewert.R., Ernst, C.Target costing, coordination and strategic cost management J]. European Accounting Review,1999.
[20]Wijewardena,De Zoysa. A comparative analysis of management accounting practices in Australia and Japan:An empirical investigation [J].The International Journal of Accounting,1999.
[21]Kato,Yutaka,Boer,Germain,Chow,Chew. Target Costing-Anintegrative Management Process [J]. Journal of Cost Management,1995.
[22]财政部注册会计师考试委员会办公室编.财务成本管理[M].北京：经济科学出版社2010.03.
[23]任汉波等.工程项目责任成本管理与控制[M].北京：中国建材工业出版社,2001.
[24]陈尚军.浅谈工程项目的成本控制方法[J].四川施工,2010(1)
[25]史碧耀.施工项目的成本控制探讨[J].现代商贸工业,2009(4).
[26]张拥军.施工企业成本管理探讨[J].经营管理者,2010(24)
[27]黄晓斌.施工企业加强成本管理控制研究[J].企业研究,2012(18)
[28]吴万良.施工企业工程项目成本管理研究[D].西南交通大学,2005.
[29]王洪武,党延芬.施工过程中的成本控制[A].土木施工学术文库(15)[C].2011.
[30]国家统计局.中国大型房地产与施工企业-2011[M].北京：中国施工工业出版社,2011.8.
[31]中华人民共和国国家统计局.中国统计年鉴2011[M].北京：中国施工工业出版社,2007-2011.
[32]顾勇新,胡建东,徐镭.建筑业可持续发展思考[M].北京：科学技术出版社,2010.
[33]钱学森.论系统工程[M].上海：上海交通大学出版社,2007.
[34]伽达默尔.赞美理论[M].北京：三联书店,1988.
[35]孙正聿.理论及其与实践的辩证关系[J].光明网.2009(11).
[36]曾肇河.建筑公司战略管理[M].北京：中国建筑工程出版社,2005.7.
[37]王浩.施工阶段施工工程项目成本管理研究[D].成都理工大学硕士论文,2011年
[38]黄玉慧.质量效益型企业的必由之路：成本管理与控制[J].安装,2010(3)
[39]曹玉萍.当前加强施工项目成本管理的对策研究[J].基建优化,2006(8).
[40]陶晓峰.浅谈项目成本管理有关问题及改进对策[J].企业经济,2008(9).
[41]许燕,王冰.工程项目成本的控制与分析[J].中国招标,2008(8).
[42]冉华兵.基于挣值法的学仕桥变电站的土建项目成本管理研究[D].湖南大学硕士论文,2008.
[43]夏本超,翟宗真.项目成本管理在提高施工企业效益的重要作用[J].科技信息,2011(9).
[44]包振海.电力施工企业工程项目成本控制模式的研究和应用[D].华北电力大学硕士论文,2008.
[45]李敏.CD公司EPC项目全面成本管理研究[D].西南交通大学硕士论文,2009.
[46]窦森,张晓静.强化我国施工项目成本管理的核心问题[A].河南省建筑业行业优秀论文集,2006.
[47]邹燕,郑强.工程项目成本控制范式转变：从定额控制转向目标成本控制[J].财会通讯,2010(32).
[48]毛洪涛,邹燕,汪娟.渔的本领：施工企业的成本费用内部控制强化——以中铁二局为例[J].财务与会计(理财版),2010(04).
[49]李健生.目标成本法在房地产开发项目成本管理中的应用[J].北方经济,2009(20).
[50]唐超强.浅析施工项目的目标成本管理[J].科技资讯,2008(11).
[51]张帆.工程项目实施阶段的成本管理[J].经济师,2006(06).
[52]田延平,谢晖.工程建设项目投资成本管理[J].财会通讯(理财版),2006(05).
[53]王力,徐子华.国内外工程计价模式比较研究[J].施工经济,2004(04).
[54]王娇.关于施工施工企业定额编制的研究[D].长安大学,2008.
[55]毛建军.关于我国工程预算定额的理论及其运用研究[D].西南财经大学,2003.
[56]吴雪林编著.目标成本管理[M].经济科学出版社,2006.
[57]陈胜群著.现代成本管理论[M].中国人民大学出版社,1998.
[2]麦克尔·波特(美).国家竞争优势[M].北京：华夏出版社,2004.
[3]国家标准.建设工程项目管理规范[M].北京：GB/T50326-2006,2006.
[5]S卡利斯.莫瑞斯.克利斯多弗,R.托马斯(美).管理经济学[M].北京：机械工业出版社,2003.
[6]加布里埃尔.哈瓦维尼,克劳德.维埃里(美).高级经理财务管理[M].北京：机械工业出版社,2003.
[7]罗伯特A.安东尼,维杰伊.戈文达拉扬(美).管理控制系统机[M].北京：械工业出版社,2004.
[8]戴维·亚克森(英).预算与管理报表最佳实务[M].北京：机械工业出版社,2005.
[9]Chris Hendrickson. Project Management for Construction [M].Carnegie Mellon University,1998.
[10]Eugene-F-Brigham. Fundamentals of Financial Management,15th Edition[M]. The Dryden Press,1989.
[11]R·S·Kaplan, A-A-Atkinson. Advanced Management Accounting [M]. Prentice Hall,1998.
[12]Michael Bland. Communicating out of a Crisis [M]. London:Macmillan Press Ltd, 1998.
[13]H Dekker,P SmidtA survey of the adoption and use of target costing in Dutch firms [M]. International Journal of Production Economics,2003.
[14]Chenhall R,Langfield-Smith K.Factors Influencing the Role of Management Accounting in the Development of Performance Measures within Organizational Change Programs[J]. Management Accountant,1998.
[15]Cooper,Robin.When Lean Enterprises Collide:Competing Through Confrontation[M]. New York:Harvard Business School Press,1995.
[16]Chris Guilding,Karen S Cravens,Mike Tayles.An international comparison of strategic Management accounting practices[J]. Management Accountant,2000.
[17]Takeyuki Tani, Hiroshi Okana, Nobumasa shimizu, Yoshihide Iwabuchi, Junji Fukuda, Shiran Cooray.Target cost management in Japanese companies:current state of the art[J].Management Accountant,1994.
[18]Aleecia R Hibbets,Tom Albright,Wilfried Funk.The Competitive Environment And Strategy Of Target Costing Implementers:Evidence From The Field [J].Journal Of Managerial Issues,2003.
[19]Ewert.R., Ernst, C.Target costing, coordination and strategic cost management J]. European Accounting Review,1999.
[20]Wijewardena,De Zoysa. A comparative analysis of management accounting practices in Australia and Japan:An empirical investigation [J].The International Journal of Accounting,1999.
[21]Kato,Yutaka,Boer,Germain,Chow,Chew. Target Costing-Anintegrative Management Process [J]. Journal of Cost Management,1995.
[22]财政部注册会计师考试委员会办公室编.财务成本管理[M].北京：经济科学出版社2010.03.
[23]任汉波等.工程项目责任成本管理与控制[M].北京：中国建材工业出版社,2001.
[24]陈尚军.浅谈工程项目的成本控制方法[J].四川施工,2010(1)
[25]史碧耀.施工项目的成本控制探讨[J].现代商贸工业,2009(4).
[26]张拥军.施工企业成本管理探讨[J].经营管理者,2010(24)
[27]黄晓斌.施工企业加强成本管理控制研究[J].企业研究,2012(18)
[28]吴万良.施工企业工程项目成本管理研究[D].西南交通大学,2005.
[29]王洪武,党延芬.施工过程中的成本控制[A].土木施工学术文库(15)[C].2011.
[30]国家统计局.中国大型房地产与施工企业-2011[M].北京：中国施工工业出版社,2011.8.
[31]中华人民共和国国家统计局.中国统计年鉴2011[M].北京：中国施工工业出版社,2007-2011.
[32]顾勇新,胡建东,徐镭.建筑业可持续发展思考[M].北京：科学技术出版社,2010.
[33]钱学森.论系统工程[M].上海：上海交通大学出版社,2007.
[34]伽达默尔.赞美理论[M].北京：三联书店,1988.
[35]孙正聿.理论及其与实践的辩证关系[J].光明网.2009(11).
[36]曾肇河.建筑公司战略管理[M].北京：中国建筑工程出版社,2005.7.
[37]王浩.施工阶段施工工程项目成本管理研究[D].成都理工大学硕士论文,2011年
[38]黄玉慧.质量效益型企业的必由之路：成本管理与控制[J].安装,2010(3)
[39]曹玉萍.当前加强施工项目成本管理的对策研究[J].基建优化,2006(8).
[40]陶晓峰.浅谈项目成本管理有关问题及改进对策[J].企业经济,2008(9).
[41]许燕,王冰.工程项目成本的控制与分析[J].中国招标,2008(8).
[42]冉华兵.基于挣值法的学仕桥变电站的土建项目成本管理研究[D].湖南大学硕士论文,2008.
[43]夏本超,翟宗真.项目成本管理在提高施工企业效益的重要作用[J].科技信息,2011(9).
[44]包振海.电力施工企业工程项目成本控制模式的研究和应用[D].华北电力大学硕士论文,2008.
[45]李敏.CD公司EPC项目全面成本管理研究[D].西南交通大学硕士论文,2009.
[46]窦森,张晓静.强化我国施工项目成本管理的核心问题[A].河南省建筑业行业优秀论文集,2006.
[47]邹燕,郑强.工程项目成本控制范式转变：从定额控制转向目标成本控制[J].财会通讯,2010(32).
[48]毛洪涛,邹燕,汪娟.渔的本领：施工企业的成本费用内部控制强化——以中铁二局为例[J].财务与会计(理财版),2010(04).
[49]李健生.目标成本法在房地产开发项目成本管理中的应用[J].北方经济,2009(20).
[50]唐超强.浅析施工项目的目标成本管理[J].科技资讯,2008(11).
[51]张帆.工程项目实施阶段的成本管理[J].经济师,2006(06).
[52]田延平,谢晖.工程建设项目投资成本管理[J].财会通讯(理财版),2006(05).
[53]王力,徐子华.国内外工程计价模式比较研究[J].施工经济,2004(04).
[54]王娇.关于施工施工企业定额编制的研究[D].长安大学,2008.
[55]毛建军.关于我国工程预算定额的理论及其运用研究[D].西南财经大学,2003.
[56]吴雪林编著.目标成本管理[M].经济科学出版社,2006.
[57]陈胜群著.现代成本管理论[M].中国人民大学出版社,1998.