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基于建造合同的建筑施工企業效益問題研究
畢業論文
基于建造合同的建筑施工企業效益問題研究
摘要：由于建筑施工企業有著財務核算有著本身的特殊性，本文根據建造合同的特點有針對性的探討了影響建筑施工企業效益的3個主要問題，來闡述如何怎樣追求最佳效益。文章從介紹建造合同的概念、特征及類型入手，對投標，成本控制，資金等3個影響效益的主要問題進行分析，從合同預算管理增加工程收入，理智投標保證工程收入兩方面來解決決定著收入，影響成本和效益的投標問題；從質量、進度、成本協調、和安全等方面來研究直接影響效益的成本控制問題；從謹慎對付墊資工程，加強日常資金管理，重視工程款回收和調整戰略等方面來解決存在與大多數施工企業而且直接影響效益甚至命運的資金問題。最終有針對性地解決建筑施工企業影響效益的3大主要問題，從而達到最佳效益。對于大多數被資金困擾的建筑施工企業而言，清理舊帳是第1步，用活資金，保證實力；實力有了，就有更多的機會選擇質優工程；對于質優工程，成本相對來說比較好控制，而且工程款的回收也有保障；然后就有更多的資金，更好的實力……在企業實現自身良性循環的同時，效益當然有保障，更重要的是給相對比較混亂的建筑施工行業市場樹立1面鮮明的旗幟。
關鍵詞：建造合同；投標；工程監理；資金管理；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
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