随着我国经济经过刘易斯拐点,在物价水平上涨趋势日益加剧的情况下,原材料成本
不断提高,劳动力成本快速增长,使得我国建筑施工企业的利润空间进一步被压缩
为了在快速变化的经济环境中求得生存和发展,建筑施工企业必须放弃原有的粗狂式
经营模式,不断提高其精细化管理的程度,降低项目整体的成本,将成本控制作为精
细化管理的关键方式。但是在实践中施工项目的成本控制方法通常集中在表面层次,
在项目实施过程中各个部门根据以往的工作经验,针对自身负责的部分进行成本预
算、成本控制、成本监督与成本核算。但从财务管理角度出发进行成本控制的实践较
少,在学术理论研究方面也缺乏从财务管理角度对房产施工建设项目进行成本控制的
系统研究。因此本文基于财务管理视角研究建筑施工项目的成本控制,采取规范研究、
调查访谈以及案例研究相结合的方法,以A建设公司的建筑施工项目成本控制系统为
例进行系统性研究,分析目前A建筑公司现有成本控制方面存在的不足之处,并提出
相应的改进意见和建议,重构A公司的成本控制体系,具有较强的实践和理论价值
经过研究本文主要得出以下三个结论:第一,将财务管理理论应用于建筑项目成
本控制具有重要意义和可行性,可以实时整合反馈项目成本信息,促进项目决策科学
化,强化项目资金管理,实现动态成本控制。第二,目前建筑公司的成本控制现状普
遍存在一定的问题,以A公司为例,通过梳理其成本控制的所有措施和手段,其成本
控制存在多方面的问题。为了保障建筑公司能够获得可持续发展能力及提升其核心竞
争力,必须对其成本控制体系进行改善。第三,本文以现有成本控制理论研究为基础,
结合A公司的具体实例,构建了贯穿建筑项目全生命周期的基于财务管理的成本控制
体系。本文研究能够为同类型企业提供一定的借鉴
关键字:财务管理,建筑施工项目,成本控制
I
I山东大学硕士学位论文
Abstract
Construction industry plays a very critical part in national economy material
manufacturing. Recently the construction industry becomes more and more important to
our national economy life. The growth rate of construction industry of China has slowed
down rapidly since 2012, take year 2013 for example, the growth rate of construction
industry output value is 16.1%, which hit the bottom since 2003. With the economy
development phase line of China passing through Lewis Turning Point, the phenomenon of
materials price level upsurge is aggravated day by day. As a result, the raise of row
material cost and labor cost further squeezes the benefit space of construction industry
enterprises. In order to pursue survival and developing to adapt to the changing economic
environment, construction enterprises ought to replace the old extensive operation model
with lean management to reduce project cost, cost control is just the key way of lean
management. However, in social practice, the measures of construction project cost control
are limited to superficial level. Based on their experience, each department takes its own
responsibilities of fulfilling cost budget, cost controlling, cost supervision, and cost
calculation during the construction phase. In practice, the financial management strategies
are rarely used in cost control. In academic researches, there is seldom systematic study of
construction industry enterprises cost control in terms of financial management. Taking all
the above condition into consideration, this paper tries to study construction enterprises
cost control in view of financial management. This paper takes advantage of theory
analysis research method, interviewing method and case study method to investigate the
case of A construction company. Through the revaluation of cost control quality of A
construction company, this paper puts forward improvement proposal and reconstruct the
comprehensive system of cost control in A company. After all, this paper is valued in both
social practice and academic study.
The conclusions of this paper shows as below. Firstly, it is meaningful and feasible to
apply financial management theory in the field of cost control. By collecting and
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