基于建造合同的建筑施工企业效益问题研究

时间:2020-09-11 10:01:07 会计毕业论文 我要投稿

基于建造合同的建筑施工企业效益问题研究

毕业论文

基于建造合同的建筑施工企业效益问题研究
 
摘要:由于建筑施工企业有着财务核算有着本身的特殊性,本文根据建造合同的特点有针对性的探讨了影响建筑施工企业效益的3个主要问题,来阐述如何怎样追求最佳效益。文章从介绍建造合同的概念、特征及类型入手,对投标,成本控制,资金等3个影响效益的主要问题进行分析,从合同预算管理增加工程收入,理智投标保证工程收入两方面来解决决定着收入,影响成本和效益的投标问题;从质量、进度、成本协调、和安全等方面来研究直接影响效益的成本控制问题;从谨慎对付垫资工程,加强日常资金管理,重视工程款回收和调整战略等方面来解决存在与大多数施工企业而且直接影响效益甚至命运的资金问题。最终有针对性地解决建筑施工企业影响效益的3大主要问题,从而达到最佳效益。对于大多数被资金困扰的建筑施工企业而言,清理旧帐是第1步,用活资金,保证实力;实力有了,就有更多的机会选择质优工程;对于质优工程,成本相对来说比较好控制,而且工程款的回收也有保障;然后就有更多的`资金,更好的实力……在企业实现自身良性循环的同时,效益当然有保障,更重要的是给相对比较混乱的建筑施工行业市场树立1面鲜明的旗帜。

关键词:建造合同;投标;工程监理;资金管理;效益 

The analysis of beneficial problems of the construction enterprise bases on building contract
 
Abstract: Since the construction enterprise has its own features on the financial calculation, therefore, this thesis will discuss the three main problems that influent the benefits of construction enterprise in allusion to the characters of building contract, by which way the best benefits can be pursued. By introducing the concept, characteristic and type of the building contract, the three problems —bidding, cost control and funds which mainly affect the benefit, will be analyzed in this paper. The first problem is bidding, which decides the income, affects the cost and the benefits. It can be solved by two factors: the one is the contract budget management which can increase the project income and the other is sane–bidding to guarantee it. The second problem is the cost control, which is directly affects the benefits. It then can be studied by quality, progress, control coordination and safety, etc. The third one is funds, which exists among most of the building enterprises and directly affects the benefits, sometimes even the enterprise’s survive. To solve it, we should treat the pad capital project prudently, strengthens the daily funds management, make a point of project funds recycling and adjust the strategies. By using all of the above actions, the best benefits can finally be perused. For most of construction enterprises that have the funds problem, to clear up the old debt is their first step, so as to making full use of the funds and guarantee the enterprise’s strength. The enterprise with powerful strength will have more opportunities to choose the superior projects, which has a comparative advantage on the cost control and a well credit standing on the recycling of the project funds. Then more funds the enterprise will have and the strength is powered at the same time. On this benign circle, the enterprise’s benefit is surly guarantied. What’s more, it will set up a bright flag in the comparatively confused construction profession market.

Key words: building contract; bidding; project overseeing; funds management; benefit

基于建造合同的建筑施工企业效益问题研究

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