目标成本法在中铁十七局成本控制中的应用

建筑工程项目施工过程中耗费的成本大小很大程度上取决于企业成本控制水平的高低，成本管理制度会影响企业的利润，合理有效的成本管理及控制，是提高项目盈利水平的主要手段。我国的建筑施工行业还存在成本管理体制不健全的问题，因此，研究分析建筑施工行业的现代成本控制方法是一个迫在眉睫的工作。
本文以中铁十七局集团X工程项目的成本控制为研究对象，对其当前成本控制存在的问题及措施进行了探究。首先对目标成本法的相关理论以及我国成本控制现状进行了分析；然后，通过对该工程项目部的调研，归纳总结了其现有成本管理中存在的问题；接着，本文针对该工程项目成本控制中存在的问题，基于目标成本法的应用原则构建了成本控制体系，主要包括：目标成本的预测和确定、分解、执行、偏差分析四个方面，详细阐明了该方法的应用流程和具体操作；最后，对于应用该方法体系时应注意的事项进行简单阐述，以促进工程项目成本控制的不断完善。本文的研究同时可以为其他建筑施工企业引用目标成本控制法提供有益的参考。
关键词：目标成本法；成本控制；工程项目成本

Abstract

The cost spent in the construction process of a construction project depends largely on the level of cost control of the company. The cost management system will affect the profit of the enterprise. Reasonable and effective cost management and control is the main means to improve the profit level of the project. China's construction industry still has the problem of cost management system is not perfect, therefore, research and analysis of the construction industry's modern cost control method is an imminent work.
This paper takes the cost control of X engineering project of China Railway 17th Bureau Group as the research object, and explores the existing problems and measures in its current cost control. Firstly, it analyzes the theory of target cost method and the current situation of cost control in China. Then, through the investigation of the project department, summed up the existing problems in the cost management; Then, aiming at the problems existing in the cost control of the project, based on the application principle of the target cost method, the cost control system is constructed, which mainly includes four aspects: target cost prediction and determination, decomposition, execution, deviation analysis, and the application process and specific operation of the method are expounded in detail. Finally, the application of the method system should be paid attention to a simple explanation, in order to promote the continuous improvement of engineering project cost control. At the same time, the research of this paper can provide useful reference for other construction enterprises to use the target cost control method.
Keywords:Target cost method; cost control; project cost

目　录

引言 1
一、目标成本法的概念和特点 1
（一）目标成本法的含义 1
（二）目标成本法的特点 1
（三）与传统成本管理的比较分析 2
二、我国施工企业工程项目成本控制现状分析 2
（一）施工企业工程项目成本控制中存在的问题 2
（二）施工企业工程项目成本控制的影响因素 3
三、中铁十七局X工程项目成本管理案例分析 5
（一）项目基本情况 5
（二）项目成本管理存在的主要问题 5
四、中铁十七局X工程项目成本管理中目标成本法的应用 6
（一）目标成本法应用原则 6
（二）目标成本法在X工程项目的应用流程 7
（三）应用目标成本法的注意事项 10
结束语 11
参考文献 13
 

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