1、 毕业设计（论文）毕业设计（论文） 题题 目目 建筑工程施工阶段成本建筑工程施工阶段成本审核审核与控制与控制 专专 业业 工程管理工程管理 姓姓 名名 学学 号号 指导教师指导教师 起讫日期起讫日期 2012.2.22-2012.5.10 2012 年年 5 月月 10 日日 I 建筑工程施工阶段成本审核与控制 摘 要 随着市场经济的发展，建筑施工企业面临着激烈的市场竞争，企业能否在市 场竞争中立于不败之地，关键在于企业能否为社会提供质量高、工期短、造价低 的建筑产品。 项目的成本控制是贯穿在工程建设自招投标阶段直到竣工验收的全 过程，它是企业全面成本管理的重要环节，必须在组织和控制措施上给于
2、高度的 重视，以期达到提高企业经济效益的目的。工作重心逐渐由产品的质量竞争向价 格竞争过度这直接导致施工企业在组织施工、施工方式、资产结构、资金运用和 经营管理等方面发生了一系列变化，给成本管理控制带来了许多新课题。在施工 阶段就要求各部门紧密配合，结合生产经营活动的实际，抓住影响成本费用发生 的各个环节，采取责任分解、目标控制、核算考核一系列措施把成本管理工作真 正落到实处，最大限度地创造经济效益。 关键词关键词: : 施工阶段 成本控制 管理措施 经济效益 II Phase of construction project construction cost management and c
3、ontrol of the Abstract With the development of market economy, construction enterprises are facing fierce market competition, enterprises in market competition remain invincible, the key lies in the enterprise can provide the community with high quality, short construction period, low cost of constr
4、uction products. Project cost control is perforative at the project from the stage of bidding until the final acceptance of the whole process, it is a comprehensive enterprise cost management an important part, we must organize and control measures in height to the attention, in order to improve the
5、 economic benefit of the enterprise purpose. Work center gradually from product quality competition to price competition which led directly to the construction enterprises in the construction, organization construction, capital structure, capital operation and management have undergone a series of c
6、hanges, to the management and control of cost brought about many new problems. During the construction phase requires close cooperation with various departments, combined with the actual production and operation activities, capture the influence of cost occurring each link, adopt responsibility to decompose, target control, accounting and check a series of measures to cost management job to real point truly, to create the maximum economic benefit. Key words: Construction stag
