简论建筑企业的财务与成本管理体系

建筑工程项目是施工企业的成本中心,同时也是企业利润的主要来源.随着建筑行业的竞争甘益激烈,强化工程项目的成本管理已经成为施工企业"截流"的重要途径之一.当前,对施工企业来说,加强建筑工程的成本核算、"减支增效"将成为施工企业今后主要的经营战略.     

谈施工企业在房地产开发项目中的利润演变

主要对近年来长治地区的施工企业在房地产项目中的利润水平进行了分析与论述,通过几个实例对施工企业在房地产项目中的利润进行了论证,最后对维护施工企业利润和市场稳定的问题提出了一些操作性办法,以指导实践。     

施工项目利润提升模式的改进研究——基于施工全过程预期现金流的优化

根据相关法律和市场竞争状况,合理的低报价是建设施工企业中标的基本前提.在难以通过报价提升来获得更高利润的情况下,如何降低成本、提升利润是所有施工承包方的经营难题.以施工全过程为周期,提出在不改变总报价的前提下,通过改进、优化建设施工企业的建设项目预期现金流与融资计划的方法来降低成本,在此基础上提出更为有效的报价的策略.并以某典型钢筋混凝土高层住宅工程为例,对该策略进行了实证研究.研究可以作为建设施工企业投标决策的参考,为其获取更多的生存空间和机遇.     

客户关系管理在建筑施工企业中的应用研究

建筑市场竞争的加剧使施工企业的利润减少,越来越多的企业开始把利润放在客户资源开发和客户关系的整合上。从建筑施工企业的角度界定了施工企业的客户、客户关系、客户关系生命周期和客户关系管理的相关概念,从交易成本理论和差异化战略两个角度分析施工企业实施客户关系管理的必要性,根据客户关系的生命周期建立了施工企业客户关系管理的过程模型。该模型旨在帮助施工企业在各个阶段更好的满足客户需求,规避客户风险,提高客户满意度。     

建筑工程施工的现场管理

近年来,城市建设速度不断加快,建设施工企业而临一个良好的发展机遇,同时,对建设施工企业也提出了更高的要求.施工企业在项目建设过程中既要追求企业利润,又要确保满足质量、安全、进度的要求,而只有加强施工现场管理,才能确保目标实现.     

施工企业利润分析及其启示

通过对施工企业创造的工程利润的剖析,找寻创造工程利润的源泉,从而得出对施工企业投标经营和项目管理的两点启示.     

浅析施工企业如何实施"走出去"战略

本文在论证了中国施工企业突出"走出去"战略的必要与可能的基础上,剖析了我国施工企业与国际承包商的差距,提出了中国施工企业"走出去"的战略措施.     

建筑施工企业工程项目成本管理的探讨

随着建筑业的发展,施工企业竞争也越来越激烈,项目的成本管理是施工企业发展和生存的基础.提高施工企业工程项目成本管理的水平,不但可以有效的降低成本,而且还可以大幅提高利润.本文通过施工企业对工程项目成本的分析、探讨质量、工期、安全、材料等方面对工程项目成本管理的影响,针对每一个问题提出了工程项目成本管理应遵循的方法,从而使施工企业经济效益能够得到最大提高.     

对国有大型施工企业开展战略管理的思考

结合近年来国有大型施工企业战略管理实践情况,对施工企业如何开展战略管理进行了深入思考。论文在对相关问题进行梳理基础上,重点就国有大型施工企业如何做好战略制定、战略实施和战略评价工作提出了较为独到的见解,有助于企业搞好企业战略管理工作。     

施工企业工程项目管理面临的风险及应用对策探析

随着我国社会经济的不断发展,建筑施工企业在新时期环境的发展背景下,竞争变得更加激烈,其中工程项目管理工作是企业经营管理内容的重要核心,受到了施工企业管理人员的重视,将提高施工项目的运作质量和项目利润作为企业发展的目标,加强了工程项目的管理力度。本文对施工企业工程项目管理中面临的风险因素进行了分析,提出了关于加强施工项目管理的有效策略,强化对施工项目风险的把控力度,提高施工企业的利润。     

国家优质工程承包商合作网络的全局拓扑与中心性分析

对大型工程项目承包商合作网络结构的系统分析,有助于理解承包商之间的合作机制。以2003~2008 年国家优质工程为原型建立工程承包商合作网络,基于复杂网络研究其全局拓扑和承包商位置特性。研究表明工程承包商合作网络具有小世界特性,为无标度网络,其幂指数略大于1 源于网络演化遵循的基于地域、行业和社会资本的三类局域择优机制;且具有高中心性的承包商在网络中具有较强的沟通、控制或依赖性,通常其业绩亦较好。研究提供了基于复杂网络和社会网络的工程承包商整体网络拓扑特性和个体承包商位置分析方法,其成果可为承包商合作战略选择和工程建设行业持续发展提供理论依据和实践指导。     

大型承包商多元化经营及其对我国企业影响

国际大型承包商既是世界建筑业的领导者,也是我国大中型建筑企业的潜在竞争对手,研究了其多元化经营状况对于明确我国建筑企业多元化经营的动因具有重要的意义。文章从业务与市场两个方面对大型承包商多元化经营现状进行了分析,在此基础上,研究了大型承包商多元化经营的特征、发展趋势、以及对我国建筑企业的影响,阐明了国际大型承包商的多元化经营模式是我国建筑企业多元化经营的一个外在动因,同时对我国建筑企业的多元化经营提出了建议。     

Monitoring financial health of contractors at the aftermath of the Asian economic turmoil: a case study in Hong Kong

The whole construction industry (contractors, consultants and suppliers) is suffering from business shrinking under the prevailing deflationary economy in Hong Kong. Local contractors are facing tremendous financial problems. The financial situation of a typical local contractor has been analysed for the years since 1997 – the Asian Economic Crisis. By using the financial ratios together with one of Altman's distress models, it is possible to monitor and assess the financial health of contractors. Based on the results of the case study, the financial health of the contractor under study is found satisfactory. In addition to this quantitative analysis, it is advisable for local contractors to conduct a strategic review for their construction industry and their business environment so as to improve their financial performance in both the near future and longer term.     

建筑施工企业环境责任行为形成机理研究

作为项目建设主体，建筑施工企业履行环境责任对减少建筑生产活动带来的环境破坏、促进建筑业可持续发展具有重要作用。基于计划行为理论构建建筑施工企业环境责任行为分析模型。通过问卷调研收到197份有效数据，使用偏最小二乘法（PLS-SEM）分析数据。结果表明，建筑施工企业环境责任行为受到行为态度、主观规范、感知行为控制的显著影响，其中主观规范是最重要的因素。研究结果对引导建筑施工企业履行环境责任具有重要参考价值。     

Correlates of the length of the relationship between main and specialist trade contractors in the construction industry

Although there is a growing literature on the factors associated with the length of interorganizational relationships, there seem to be few empirical studies related to the subject in project-based industries such as construction. In this study we looked for correlations among the length of the relationship between main and specialist trade contractors, control methods and the number of rival speciality contractors in the Turkish construction industry, drawing on the data provided by a study of 27 specialist trade contractors. Correlation analysis was used to investigate the relationship. The results demonstrate that the length of the relationship between main and speciality contractors is inversely related to the number of rival specialist trade contractors, but directly related to the flexibility of control exercised by the main contractor.     

How (do) internal capabilities and the geography of business networks shape the performance of contractors in public procurement tenders? Evidence from the construction industry

Public procurement tenders (PPTs) represent one of the largest sources of income for construction companies; the identification of factors that could favour the winning of these projects becomes more and more interesting. Our work aims to explore how firm-specific capabilities (project management, project administration and innovation) and the geography of its business network shape the success of contractors in winning PPTs, measured as the average value of projects won by the firms. We propose an empirical study of contractors involved in public procurement projects in the construction industry in three Italian regions from 2008 to 2012 employing a fuzzy set qualitative comparative analysis. This methodology allows analysing how different combinations of causal conditions contribute to an outcome. Our research highlights that there are three successful strategies for firms attempting to obtain high-value PPT projects: (1) invest in high-level project management capabilities, engage in business networks with distant clients and intensify innovation capacity; (2) invest in high-level project administration capabilities, engage in business networks with local clients and suppliers (within 100 km), report a large number of certifications and show a high innovation capacity; and (3) invest in growth strategies to increase the size of the company.     

Market structure of the construction industry in Hong Kong

This study examines the market structure of four different sectors within the construction industry in Hong Kong. Market concentrations, expressed in terms of Herfindahl-Hershamann indices (HHIs) and number equivalents (HNEs), are calibrated for the top five contractors and compared with those of the local property industry. The study reveals the following ascending order of market concentrations: private building, public building, property development, and civil engineering. Our explanation is that technological and capital requirements have imposed a strong barrier to entry into the civil engineering sector, resulting in a concentrated market. Conversely, the lack of technological demand and supply in the private building sector has led to easy market entry and exit. Building contractors thus compete intensely on cost reduction rather than technology improvement, leading to poor construction safety and product quality. The paper concludes that the Government, being a major client of construction works and regulator of the industry, can assume a more active role in promoting the overall competitiveness of indigenous local contractors in Hong Kong.     

Developing world class construction companies in Singapore

The construction industry in Singapore is under pressure to improve its performance and the quality of its products and services. The Government is looking to see Singapore develop into a knowledge-based economy, and construction cannot be left behind. A recently published report about re-inventing construction has called on the industry to become a world-class industry. This study examines the attitudes and views of contractors, operating in Singapore, on how and where developments should be focused to bring about such a transformation. The results show that local contractors are not overly enthusiastic about becoming worldclass. The study found also that contractors expect the development to be Government led, with policies and incentives to support such an effort. At the same time there is a feeling that current Government policies are not effective in enabling the industry to become world-class.     

西北建筑业形势与展望

西北建筑业发展水平与该地区社会和经济发展水平基本适应.产业主要经济指标均低于全国建筑业平均水平,并且获利水平与其规模和生产能力之间存在较大差异,主要由产业内部细分行业结构缺陷导致.为适应"十一五"期间巨额固定资产投资所形成的西北建筑市场需求,西北建筑业应着力改进和完善内部细分行业结构,培育强势总承包企业,在不具备独立承包能力的先进项目上与区外企业开展联合承包,在优势领域拓展区外市场,改善建筑业行业和企业管理.     

Factors influencing development of construction enterprises in Singapore

The literature stresses the importance of improvements in the effectiveness and efficiency of contractors if the construction industry is to fulfil its tasks in a cost-effective, timely and safe manner. Various factors are considered to be instrumental in the development of contractors. If the most important influencing factors in any country can be identified, measures can be taken to apply them in order to upgrade the contractors. The results of a study on the factors which have been important in the development of construction enterprises in Singapore are presented. A mailed questionnaire survey provided the basis for the study. The targeted respondents were local contractors, foreign contractors, and clients and consultants. It was found that the key factors could be grouped into four main categories: contractors' role; government's and institutions' help; practitioners' help and financial support; and clients' help. Recommendations are offered on measures which can improve the performance of contractors.