本文主要研究如何控制某 A 电力施工企业的成本。首先，根据文献了解了中外企业
的成本控制经验，阐述了战略成本理论、标准成本理论、作业成本管理等成本控制的基
础理论，以及介绍了成本控制的发展历程，从而为全文奠定研究的基础；第二，本文通
过 SWOT 方法，在 A 电力施工企业实际运营的基础上，全面而深入的分析该企业的成本
控制情况；第三，鉴于 A 电力施工企业在成本控制上存在的突出问题，分析成本控制的
业务和数据流程，设计成本控制系统的总体功能结构和总体技术结构，以此确定其成本
控制系统。与此同时，该系统从成本控制管理机制和制度，信息管理系统和成本控制方
法分析等方面进行详细设计，以此强化成本控制系统的主要功能，为 A 电力施工企业顺
利实施成本控制提供必要的信息化条件；最后，成本控制系统在流程化的模式下，参考
了成本构成要素在成本控制中的重要性，通过案例分析的方式，对 A 电力施工企业成本
进行了精细化控制
本文的研究成果将使电力施工企业的成本更加规范，控制在最合理范围内，对于加
强电力施工企业成本管理、提高其市场竞争力具有重要的理论和实践意义
关键词：成本；成本控制；流程化华北电力大学硕士学位论文
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Abstract
With the deepening of power system reform, power construction enterprises as a product
of a specific historical period, leaving a lot of problems, more personnel, business
management and different models. Some enterprises within the system and management
model is difficult to adapt to the form of market economy, especially in financial management
has a lot of space can be improved. Standardize and strengthen financial management is a
prerequisite for deepening the reform of power construction enterprises, and financial cost
control is an effective method. Therefore, it is very meaningful to study the problems existing
in power construction enterprises from the perspective of financial cost control of
construction and to strengthen the financial management of power construction enterprises
and improve their market competitiveness.
This article mainly studies how to control the construction finance cost of a certain A
power construction enterprise. First of all, according to the literature to understand the
experience of financial cost control of Chinese and foreign enterprises, expounded the basic
theory of strategic cost theory, standard cost theory, activity cost management and the
development of financial cost control theory, thus laid the foundation for the research of the
full text; Secondly, according to the actual situation of A power construction enterprise,
SWOT method is used to analyze the current construction cost of A power construction
enterprise. Thirdly, aiming at the outstanding problem of construction cost in A power
construction enterprise, This paper discusses the necessity and feasibility of construction
financial cost control system, analyzes the business process and data flow of construction
financial cost management, and designs the overall function structure and overall technical
structure of construction financial cost control system. At the same time, the system from the
financial cost control management mechanisms and systems, information management
systems and construction cost control methods such as detailed analysis of the design, the
progressive realization of the construction cost of financial control system, the main function华北电力大学硕士学位论文
Ⅱ
for A power construction enterprise construction The financial cost control system
provides the necessary conditions for informationization. Finally, the financial cost control
system based on the process of construction fully takes into account the importance of the
construction cost component in the construction financial cost control. Through the case
analysis, A power construction enterprise construction cost of fine control.
The research results of this paper will make the construction cost of electric power
construction enterprise more standardized and control in the most reasonable range, which has
important theoretical and practical significance to strengthen the financial management of
power construction enterprises and improve their market competitiveness.
Keywords: construction financial cost, cost control,process华北电力大学硕士学位论文
Ⅲ
目 录
摘要 ..... I
Abstract .... II
第 1 章 绪 论1
1.1 本文研究背景及意义1
1.2 成本控制国内外发展过程 ........ 2
1.2.1 国外研究发展动态 ......... 3
1.2.2 国内研究发展动态 ......... 4
1.3 本文的主要研究内容5
第 2 章 成本控制相关理论 . 7
2.1 成本控制的内容和基本原则 ...... 7
2.1.1 成本控制的内容 ........... 7
2.1.2 成本控制的原则 ........... 9
2.2 成本控制的意义 .... 9
2.3 本章小结 ......... 10
第 3 章 成本现状分析 .... 11
3.1 成本使用情况分析 . 11
3.1.1 人工、材料、机械使用费分析 .......... 11
3.1.2 临时设施费分析 .......... 11
3.1.3 辅助工程费分析 .......... 11
3.1.4 施工方案引起的费用分析 .. 11
3.1.5 成本失控的风险费用分析 .. 12
3.2 成本内部分析 ..... 12
3.2.1 成本的资产质量分析 ...... 12
3.2.2 成本的资产结构分析 ...... 12
3.2.3 固定资产成本分析 ........ 12
3.2.4 投资成本分析13
3.2.5 竞争意识薄弱带来的成本分析 .......... 13
3.3 成本外部分析 ..... 13
3.4 成本 SWOT 分析 .... 13
3.4.1 企业自身竞争优势分析 .... 14
3.4.2 企业自身竞争劣势分析 .... 16华北电力大学硕士学位论文
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3.4.3 企业自身机会分析 ........ 19
3.4.4 企业自身威胁分析 ........ 24
3.5 本章小结 ......... 26
第 4 章 成本控制系统的建设 ........... 27
4.1 成本控制系统建设的目标及原则 . 27
4.1.1 系统建设目标27
4.1.2 系统建设原则27
4.2 成本控制系统分析 . 28
4.2.1 需求分析 ... 28
4.2.2 业务流程分析 ........... 31
4.3 成本控制系统设计 . 34
4.3.1 总体技术结构设计 ........ 34
4.3.2 总体功能结构设计 ........ 35
4.3.3 详细设计 ... 36
4.4 成本控制系统的实施设计 ....... 37
4.4.1 实施硬件设计 ........... 37
4.4.2 实施软件设计 ........... 38
4.4.3 网络部署设计 ........... 39
4.5 客户端运行界面 ... 39
4.6 本章小结 ...........
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