摘 要:我国基础设施建设和房地产业的迅速发展，给建筑施工企业带来了很大的发展 机遇，但建筑业竞争的日益加剧也给建筑施工企业带来了严峻挑战。成本控制作为建 筑施工企业经营管理的重要环节和内容，然而材料成本费比重超过 50%是建筑施工企 业在竞争日益加重的市场中攫取利润、求得生存和谋求发展的必备条件。如何进行有 效的材料成本控制已成为当前建筑施工企业关注的重点。本文立足中铁十一局集团材 料成本控制现状，结合建筑施工企业材料成本控制的特点及重要性，分析了中铁十一 局集团材料成本控制存在的问题，针对性地提出解决问题的对策。65084

毕业论文关键词：建筑施工企业，材料成本，材料成本分析

Abstract:With the rapid development of China’s infrastructure and real estate industry, it has brought significant development opportunities for construction enterprises.  However the increasingly intense competition in the construction industry also has brought challenges for construction enterprise's survival and development. As an important part of construction enterprise cost management and content, But material is more than 80% of the total cost of construction enterprises in the market competition increasing profit, seeks the essential condition of survival and development. How to effectively carry out the material cost control has become the current focus of the construction enterprises.In this paper, based on Eleven Bureau of China Railway group material cost control present situation, Combining with the construction enterprise material characteristics and the importance of cost control, analyzes the problems existing in the Eleven Bureau of China Railway group material cost control, puts forward the countermeasures to solve the problem.

Keywords: construction enterprises, the cost of materials, material cost analysis.

目 录

1 引 言 4

2 建筑施工企业成本分类 4

3 建筑施工企业材料成本控制的重要性及特点 5

3.1 材料成本控制的重要性 5

3.2 材料成本控制的特点 6

4 中铁十一局集团材料成本控制现状及存在的问题 7

4.1 中铁十一局集团材料成本控制现状 7

4.2 中铁十一局集团材料成本控制存在的问题 8

4.2.1 意识淡薄且观念落后 8

4.2.2 材料费用控制困难 8

4.2.3 材料成本分析未落到实处 8

4.2.4 材料管理不严，浪费严重 9

4.2.5 材料流通过程管理机制不健全 9

5 完善中铁十一局集团材料成本控制的对策 9

5.1 增强员工成本控制意识 9

5.2