摘要：自改革开放以来，我国经济呈现飞速上升势态，建筑市场规模也不断扩大，市场体系逐渐完善，各建筑企业也不断增加，随之而来的竞争更是愈演愈烈，要想在竞争如此激烈的环境下继续保持施工企业的建筑利润率，企业必须加强对施工项目的成本控制，通过科学的方法降低不必要的成本损耗，而目前国内施工企业普遍不重视成本控制或者成本控制管理工作不到位，导致项目施工成本过高，影响企业整体营收水平，因此，如何提高资金利用率，避免返工情况的发生，提升决策效率，加强监控力度，从而提高项目盈利率，增加企业竞争力是施工企业目前急需解决的问题。

本文就如何加强企业成本控制做出了相关分析，首先对施工企业成本控制概念以及对于企业加强成本控制的理论基础和必要性进行了介绍，并例举了我国一些施工企业目前对于成本控制遇到的问题，并从理论分析和实证分析的角度提出解决方法，并提出了建立施工成本控制三层保障体系，最后结合新疆石河子天筑集团的下属施工项目对整体论文进行贯穿。77943

毕业论文关键词：施工企业；项目成本；控制；措施；挣值法

cost control of construction project

Abstract：Since the reform and opening up, China's economy has shown a rapid upward trend, the construction market has been expanding, the market system gradually improved, the construction enterprises are also increasing, followed by competition is intensified, in order to compete in such a fierce environment Continue to maintain the construction company's construction profit margins, enterprises must strengthen the construction project cost control, through scientific methods to reduce unnecessary cost loss, and the current domestic construction enterprises generally do not pay attention to cost control or cost control management work is not in place, resulting in the project Construction costs are too high, affecting the overall level of business revenue, therefore, how to improve the utilization of funds to avoid rework situation, improve decision-making efficiency, strengthen monitoring efforts to improve project profitability, increase the competitiveness of enterprises is currently urgent need to solve the construction enterprises The problem。

This paper introduces the concept of cost control in construction enterprises and the theoretical basis and necessity of strengthening cost control for enterprises, and gives some suggestions on how to control the cost control of some enterprises in China。 The paper puts forward the solution to the three-layer protection system of construction cost control from the angle of theoretical analysis and empirical analysis, and finally puts forward the construction of the whole thesis according to the subordinate construction project of Xinjiang Shihezi TIANZHU group。

Key words: construction enterprise; project cost; control; measure；Earned value method

目录

1。绪论 4

1。1 研究背景 4

2。 施工项目成本控制理论综述 7

2。2 施工项目成本控制概念 7

2。3施工项目成本控制原则 8

2。4 施工项目成本使用计划 9

3 我国建筑业的项目施工成本控制现状分析 13

3。1 我国建筑业项目成本控制现状 13

3。2我国建筑企业成本控制问题成因 14

3。2。1权责利相结合的成本控制体系尚未建立完全