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大连理工大学
DalianUniversityofTechnology
Abstract:
Theresponsibilitycostmanagementisabusinessmanagementimportantcomponent,isreducesthecosttoraisetheeconomicefficiencytheadvancedmanagement,strengthenstheenterprisemarketcompetitiveness,maintainstheenterprisecontinually,stable,thehealthydevelopmentefficientpath.Inrecentyears,manyenterprisesdevotedtothecostmanagementmeansresearchandtheexploration,summarizedintheworkingpracticetheconstructionenterprisecarriedonthecostcontrolasetofeffectiveoperationalmechanismandthemethod,aftertheimplementation,hasreceivedthetangibleeffect.Itsactualcontentandtheoperatingprocedurebriefintroductionisasfollows.
Keywords:
reducesthecostmarketcompetitivenessmaintenancecostcontrol
First,theengineeringprojectresponsibilitycostcontrolsthemechanisminadvancethebasiccontentandtheinnovationsignificance.
Theso-calledengineeringprojectresponsibilitycostcontrolsthemechanisminadvance,saysbroadly,iscontrols,thecosttakethetechnologytocontrolinadvanceinadvanceasthepremise,knewearlybythecostdisbursement,thestaffreceivesknowsearlyforthesafeguard,takerealizestheenterpriseefficiency,thestaffadditionallyreceivesastheultimateobjective,changeddoesaccountsafterwardtocontrolinadvanceinanticipation,implementstheentireprocessmonitoringtheitemcostcontrolmethod.
1st,basiccontent.Theresponsibilitycostcontrolsthemechanismtheprimarycoveragetosummarizeisinadvance:
Theestablishment“asystem”,carriesout“fivesystems”,realizes“twosuspensionhooks”.
(1)Establishes“asystem”.Namelyestablishmentitemcostresponsibilitycontrolsystem.“Isresponsibleaccordingtowhotomanage,whoisresponsibleforthecostcontrol,whoisresponsibleforthecostcontrol,whoundertakesthecostcontrolresponsibility”theprinciple,establishesoneintheprojectdepartmenttodecomposethecostcontrolresponsibilityquantificationtotheconcreteowner'
ssystem,indicatesbythediagrammaticform,therequestresponsibilityisdefined,crosswisetoside,longitudinal,dynamicalignment.Thegoalisenablestheprojectmanagementpersonneltoclearoffthementality,thecontrolkey,simultaneouslycanavoidtheresponsibilityeffectivelyoverlappingandshiftsresponsibilityontootherstheresponsibility.Causesseveraltenmillionorbythebigbudgetwhichhundredmillioncount,decomposesChengKetoholdthecontrollablesmallbudget,achieved“onapersonofbodytohavethetarget,heavyloadeverybodyselects”,hasavoidedthecostmanagementmess.
(2)Carriesout“fivesystems”.
①Planofconstructionprogressiveoptimizedsystem.Isclearaboutalllevelsofchiefengineer'
sincostmanagementcentralfunction,takesthecontrolprojectinvestmentplanofconstruction'
sscienceoptimizationthekeypoint,planofconstructionsameresponsibilitycostbudgetclosesuspensionhook.Optimizestheprinciplewhichaccordingtowhoprofits,alllevelsofbenefitwhichproducestotheplanofconstructionoptimizationseparatelybyalllevelsofassignments,straighteningoutcompany,projectdepartmentandbetweenresponsibilitycenterthreeleveleconomicrelationships,manifestedthetechnologytocontrolinadvanceinthecostmanagementthekeyrole.
②Projectquantityprogressivecontrolsystem.Theprojectquantitymanagementiscontrolsthebenefitoutflowanotherkeypoint,throughtotheprojectquantity'
sprogressivecontrol,alllevelsofeconomicalresponsibilities,theeconomicinterestandtheprojectquantity'
scontrolwillbeconnected,preventsthebenefittodrainfromthemeasurementprocess.
③Responsibilitybudgetdynamicalignmentsystem.Theconstructionitemcosthastheuncertainty,oftenreceivestheplanchangeandtheresilienceadjustmentinfluencehasthebigchange,toguaranteethattheenterpriseandthestafftwoaspect'
sbenefitdoesnotreceivetheviolationbecauseofobjectivecause'
sinfluence,restsonthissystemstipulationtheadjustablerange,theregulationmeansandtheexaminationprocedure,toundergoesauthorizedaccordingtothequartertheplanofconstructionchangeandtheprojectquantityfluctuationcorrespondingadjustmentresponsibilitybudget,doesnotpermit,becausetheuncontrolledfactorcausesthecostpoliticalintegritygreatlyultraphenomenon.
④“Zeroprofit”collectivecontractsystem.Undertheresponsibilitybudgetdynamicalignment'
spremise,toarousestaff'
sworkenthusiasmfully,hastheresponsibilityprofitundertheunifiedresponsibilitybudgetstandardtocarryontheassignmentcompletelyasstaff'
seconomicallybeneficialwage.Thissystem'
sestablishment,hasbrokensincelongtheegalitarianismwhichthoroughlyexistsintheassignment,hasmanifestedthepieceworkwageandtheassignmentprinciplewhichcalculatescompensationaccordingtotheeffect.
⑤Projectmanagerfundregulationsystem.Projectmanagertakestheprojectdevelopmentresponsibilitycostmanagementthekey,tomanifestitsresponsibilityandtheright,givesawrittenreplytoasubordinatetheresponsibilitybudgetthecompanyandbetweentheprojectresponsibilitycenterbudgetdifferencehandsoverbyprojectmanagerunifiesmixestheuse,itcreatessurplusonlybytheenterpriseandtheprojectpartbecomes,theprojectdepartmentholdsforusethepartmainlytousetoprojectmanagerandtheconcernedpersonnel'
sreward.
(3)Realizes“twosuspensionhooks”.NamelyEngineeringfirmtoprojectdepartmentcollectionenterpriseexpensesameresponsibilitybudgetdraftingsuspensionhook,projectdepartmentstaffwageincomesameresponsibilityperformanceofbudgetsuspensionhook.TheEngineeringfirm,theprojectdepartmentandtheprojectdepartmentstaff'
sincomewiththeresponsibilitybudgetsuspensionhook,highlightedtheresponsibilitybudgettocontrolinadvancetothecostwithtoalllevelsofincomedistributionkeyrole,thusenabledtheresponsibilitycosttodevelopeffectivelyintheprojectdepartment.
2nd,innovationsignificance.
Theresponsibilitycostcontrolsthemechanismtocontrolfromtheinsideinadvanceeachitemthecontrolsystem,theresponsibilitybudgetarycontrolstandard,theresponsibilitycostoperationpracticeandthecomputerauxiliarymanagementinformationsystemfourpartialcontentsorganicallysynthesizesintogether,causedtheresponsibilitycostmanagementtorealizetheinnovationinthefollowingfouraspects.
(1)Costcontrolideainnovation.Becauseinprojectcostmanagementasetofeffectivecostmanagementmethod,itemcostcontrolnorigid,thecostcontrolqualityhasnotdependedontheprojectdepartmentadministrativepersonnel’sself-consciousnesscompletelyinthepast,thereforehasonekind“doesaccountsafterward,doesthebadtype”thethoughtgenerally.Thiskindofkindofrestraintislax,“thebelatedaction”thetypecostmanagementmethodcannotadaptthemodernbusinessmanagementrequestbyfar.Thisachievementmostvitalsignificancefundamentallychangedstaff'
sideologicalconcept,decomposedoneachresponsibilitypersonbodythecostcontrolresponsibility,thecostcontroleffectwascloselyrelatedwithitsindividualincome,thuscausedtheoldthoughttotransforminto“thecostmanagementbycontrolsinadvanceprimarily,diddoesthebadincomewasdifferent”thenewidea.
(3)Costcontrolstandardinnovation.BeforetheGroupunified"
CostFixedquantity"
appears,asaresultofthepresentvariousprofessionsbudgetquotainmanyaspectGrouppresentconstructionabilitysymbol,simultaneouslybetweenvariousprofessionsbudgetquota'
sfixedquantitylevelalsodoesnothavethebigdifference,createsvariousunitswhentheestablishmentprojectresponsibilitybudget,isbigtothefixedquantitycontentadjustment.Therefore,inestablishmentprojectresponsibilitybudgettimebecausewillusethefixedquantitytobedifferent,aswellaswillestablishperson'
squestionandsoonfactorexistences,andwillimplementtheinspectioncashfortheprojectresponsibilitycostcontrol'
slooseallowancetobringtheverytremendousinfluencefairly.Inordertoovercomethisdifficulties,theGrouporganizes70toemployfromaunitotherthanone'
sownexpertsandtheinternalkeymember,underwentthedryneartwoyears,theestablishmenthascompletedthehard12gameofgroups"
startedfromthebeginningof2002toimplement.ThisfixedquantitythecostcontrolmaterialwhichformanyyearsaccumulatesaccordingtotheGroup,taketheGroupinthevarioussingleitemsspecializedconstructionabilitystrongunitasthefixedquantityvariouschapterslevel'
sdeterminationstandard,simultaneouslyreferstovariousprofessionsfixedquantityandintheprojecttestopinionfoundationestablishesbecomes,"
thevolumelevelinfacthasrepresentedGroup'
saverageadvancedlevelbasically,topromotestheentiregrouptoraisetheproductionefficiency,reducedtheconstructioncosttoplaytheverybigpromotioneffect.Atthesametime,"
releasing,changedtoagreatextentinthepastwhentheestablishmentprojectresponsibilitybudgetexiststhehumanfactorinfluencebigunreasonablecondition,enablestheentiregroupprojectresponsibilitybudgettheestablishmentstandardtoobtaintheunification,variousprojectsachievementsexaminationhadamorejustbasis.
(4)Costcontrolmethodinnovation.Becausethecostaccountingrefinementbringstheworkloadenlarge