随着中国经济增长变缓，工程类企业同质化竞争日趋严重，成本控制水平的高 低决定了企业的竞争力。硕曜达工程公司是一家从事照明工程工程设计与施工、运 营管理的工程企业。由于企业内部成本控制职责分散、制度流程不清晰、成本口径 没有统一、工程造价与财务核算成本归集方式没有衔接、成本和资金控制方法不当 以及考核与激励机制不健全造成财务核算信息失真、财务资金管控失效、财务与业 务的成本数据无法相互对比利用，进而产生公司层面对整个施工过程成本控制薄弱、 分析改进机制缺失等后果。致使企业经营存在重大风险，在激烈市场竞争中无法形 成竞争优势，企业战略同时无法实现。 论文基于对组织变革理论、目标成本法、赢得值法、财务业务一体化、施工预 算、清单计价等理论与工具，以硕曜达工程公司作为研究对象进行财务业务一体化 成本控制方案设计。首先，通过调查研究、流程分析、比较分析找出硕曜达工程公 司成本控制存在问题的原因。然后，针对问题与原因的对应关系，依据组织变革理 论构建成本控制主体，依据会计核算理论统一成本口径，依据清单计价工具实现业 务成本归集与财务成本核算的衔接，整合目标成本法和施工预算，运用赢得值法实 现全过程成本控制，进而完善成本控制制度，强化考核等方面提出财务业务一体化 成本控制方案。最后，从引入外部咨询公司、全面推进企业管理信息化、制订详细 的人才培养和引进计划三方面提出硕曜达工程公司财务业务一体化成本控制方案保 障措施，确保方案得到顺利实施。 论文结论表明：通过工程量清单进行业务与财务双向成本归集可实现业务与财 务成本的衔接；整合目标成本法和施工预算、应用赢得值法可实现财务业务一体化 的全过程成本控制；以收定支的项目资金管控模式既能解决企业资金管控难题也能 推动成本控制的改进。硕曜达工程公司成本控制具有工程类企业共同特征，本论文 分析与解决问题的思路、方法同行业企业可以借鉴和参考。 关键词：工程公司，成本控制，财务业务一体化 MBA学位论文 作者：刘仲华 硕曜达工程公司财务业务一体化成本控制方案研究 II RESEARCH ON THE COST CONTROL SCHEME OF FINANCIAL AND BUSINESS INTEGRATION IN SHUOYAODA ENGINEERING COMPANY Abstract As China's low-to-medium economic growth has gradually become the norm and the homogeneous competition among engineering companies is becoming increasingly serious, the level of cost control determines the competitiveness of enterprises. Shuoyaoda Engineering Co., Ltd. is an engineering enterprise engaged in lighting engineering design, construction, and operation management. Due to the decentralization of internal cost control responsibilities, unclear system processes, the lack of unified cost caliber, inconsistent integration of engineering cost and financial accounting costs, improper cost and capital control methods, inadequate assessment and incentive mechanisms, distortions in financial accounting information, the failure of financial Capital management and control, the impossibility of financial business cost data used in comparison with each other, the company-level cost control of the entire construction process becomes weak and the mechanisms for analysis and improvement become deficient. As a result, there are significant risks in the enterprise operation, a competitive advantage in the fierce market competition cannot be formed , and the corporate strategy cannot be achieved. Based on theories and tools of organizational change theory, target cost method, earned value management, financial and business integration, construction budget, list valuation etc., the thesis takes Shuoyaoda Engineering Company as the research object to design the financial and business integration cost control scheme design. First, through research, process analysis, and comparative analysis, the thesis finds out the reasons for the problems of the cost control existing in Shuoyaoda Engineering Company. Then, according to the correspondence between the problems and the causes, the thesis constructs a cost control subject according to the theory of organizational change, unifies the cost caliber according to the accounting theory, implements the link between the business cost collection and the financial cost accounting according to the list pricing tool, and integrates the target cost method and construction budget to achieve the cost control MBA学位论文 作者：刘仲华 硕曜达工程公司财务业务一体化成本控制方案研究 III of the whole process by using the earned value management, and then improves the cost control system, strengthens the assessment and other aspects, puts forward the financial and business integration cost control plan. Finally, the thesis puts forward three measures： introduction of external consulting companies, comprehensive promotion of information-based enterprise management, formulation of detailed personnel training and introduction plans, as the guarantee measures for the company’s financial and business integration cost control plan to ensure the smooth implementation of the plan. The conclusion of the thesis shows that: the integration of business and financial costs through the bill of quantities can achieve the connection between business and financial costs; the integration of target cost method and construction budget, and the application of earned value method can achieve the entire process of financial and business integration cost control; the project fund management and control mode of the settled expenditure can both solve the problems of corporate fund management and control and promote the improvement of cost control. The cost control of Shuoyaoda Engineering Company has the common characteristics of engineering enterprises. The ideas and methods for analyzing and solving problems in this thesis can be used as references by enterprises in the same industry. Keywords: engineering company，cost control， financial and business integration MBA学位论文 作者：刘仲华 硕曜达工程公司财务业务一体化成本控制方案研究 IV 目 录 中文摘要 ...... I ABSTRACT II 第一章 绪论 1 1.1研究背景及意义... 1 1.1.1研究背景 ... 1 1.1.2研究意义 ... 2 1.2.研究内容............... 3 1.3.研究方法及思路... 3 1.3.1研究方法 ... 3 1.3.2研究思路 ... 4 第二章 相关理论基础与文献综述 ............................ 6 2.1 基本概念 .............. 6 2.1.1 成本 .......... 6 2.1.2工程项目成本 .......................... 6 2.1.3成本控制 ... 6 2.2相关理论............... 7 2.2.1目标成本法 .............................. 7 2.2.2赢得值法 ... 7 2.2.3组织变革理论 .......................... 9 2.3相关工具............... 9 2.3.1财务业务一体化 ...................... 9 2.3.2施工预算 . 10 2.3.3清单计价 . 10 2.4国内外文献综述. 11 2.4.1国外文献综述 ........................ 11 2.4.2国内文献综述 ........................ 12 MBA学位论文 作者：刘仲华 硕曜达工程公司财务业务一体化成本控制方案研究 V 第三章 硕曜达工程公司成本控制现状及分析 ........ 15 3.1公司概况............. 15 3.2硕曜达工程公司成本控制的现状.... 15 3.2.1成本控制的组织职责 ............ 16 3.2.2成本控制方法及流程 ............ 17 3.2.3财务部成本核算方法 ............ 22 3.3硕曜达工程公司成本控制存在的问题........................... 24 3.3.1.财务核算信息失真 ................ 24 3.3.2财务资金管控失效 ................ 28 3.3.3财务业务成本数据无法相互对比及利用 ........... 29 3.3.4事中成本控制薄弱及分析改进机制缺失 ........... 30 3.4硕曜达工程公司成本控制存在问题原因分析............... 31 3.4.1问题与原因的对应关系 ........ 31 3.4.2成本控制职责分散且制度流程不清晰 ............... 32 3.4.3成本口径没有统一且归集方式不衔接 ............... 33 3.4.4成本与资金控制方法不当 .... 34 3.4.5成本考核与激励机制不科学 35 第四章 硕曜达工程公司财务业务一体化成本控制方案设计 ................ 37 4.1财务业务一体化成本控制方案设计目标与思路........... 37 4.1.1设计目标 . 37 4.1.2设计思路 . 37 4.2财务业务一体化成本控制主体构建 38 4.3统一财务业务两者成本口径............ 39 4.4实现业务财务两者成本衔接............ 40 4.4.1工程造价的组成 .................... 40 4.4.2工程量清单组价 .................... 41 4.4.3工程造价与财务核算衔接 .... 42 4.4.4具体作业要求 ........................ 43 4.5财务业务一体化的全过程成本控制 44 4.5.1成本控制方法的选择 ............ 44 MBA学位论文 作者：刘仲华 硕曜达工程公司财务业务一体化成本控制方案研究 VI 4.5.2项目主体及核算期间的选择 44 4.5.3目标成本法整合施工预算事前成本计划 ........... 45 4.5.4赢得值法事中成本控制 ........ 52 4.5.5事后成本分析与总结 ............ 57 4. 6