發(fā)布時(shí)間：2018-01-03 16:10

  本文關(guān)鍵詞：長(zhǎng)春凱悅酒店建設(shè)項(xiàng)目成本控制研究　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 凱悅酒店 項(xiàng)目成本控制 過(guò)程控制 全過(guò)程控制 目標(biāo)成本控制

【摘要】：隨著我國(guó)經(jīng)濟(jì)的發(fā)展和人民生活水平的提高酒店行業(yè)鱗次櫛比，市場(chǎng)環(huán)境也得到完善和規(guī)范，法律法規(guī)的健全讓各行各業(yè)有了強(qiáng)大的后盾。與此同時(shí)，，其所面臨的市場(chǎng)競(jìng)爭(zhēng)越來(lái)越激烈。受國(guó)家經(jīng)濟(jì)政策、宏觀經(jīng)濟(jì)環(huán)境和市場(chǎng)競(jìng)爭(zhēng)以及行業(yè)本身的特點(diǎn)等各種因素的影響，酒店行業(yè)普遍存在企業(yè)管理較為薄弱，控制手段相對(duì)缺乏的現(xiàn)狀，市場(chǎng)的開(kāi)放，對(duì)企業(yè)管理的要求也越來(lái)越高，建設(shè)施工行業(yè)為求得自身生存和持續(xù)發(fā)展，成本管理與控制便成為企業(yè)抵御內(nèi)外壓力的主要保障。 當(dāng)今時(shí)代，各種新興的學(xué)科得到發(fā)展，項(xiàng)目管理理論和其中的成本控制方法也在這樣的背景下日益發(fā)展成熟，很多科學(xué)的方法和理論逐漸應(yīng)用于實(shí)踐中。然而，很多學(xué)者在研究中把關(guān)注的焦點(diǎn)落在了施工方，而沒(méi)有傾斜于使用方。眾所周知，工程建設(shè)企業(yè)多數(shù)是以目標(biāo)利潤(rùn)為導(dǎo)向，而最終使用方在項(xiàng)目控制上是被動(dòng)的，在雙方交付的時(shí)候，多以事后核算為重點(diǎn)、孤立強(qiáng)調(diào)成本目標(biāo)，從而導(dǎo)致了項(xiàng)目成本控制的溢出，因此，項(xiàng)目使用方不僅要嚴(yán)格監(jiān)督和審核工程建設(shè)企業(yè)的預(yù)算和報(bào)價(jià)表，更要形成屬于自己的項(xiàng)目成本控制體系，從而降低投資成本，減少投用后運(yùn)營(yíng)壓力。 本論文通過(guò)對(duì)項(xiàng)目成本理論的研究以及對(duì)長(zhǎng)春凱悅酒店項(xiàng)目成本控制現(xiàn)狀的調(diào)研，尋找長(zhǎng)春凱悅酒店項(xiàng)目成本控制中存在的問(wèn)題，重點(diǎn)分析了這些問(wèn)題的成因，發(fā)現(xiàn)長(zhǎng)春凱悅酒店在成本控制方面重點(diǎn)存在以下問(wèn)題：項(xiàng)目成本控制的觀念和意識(shí)滯后、項(xiàng)目成本控制基礎(chǔ)性工作薄弱、項(xiàng)目成本控制的制度和體系不健全、項(xiàng)目成本管理信息系統(tǒng)閑置等。針對(duì)問(wèn)題癥結(jié)，筆者對(duì)相關(guān)問(wèn)題進(jìn)行了深入的研究，并提出改善措施，重點(diǎn)闡述了優(yōu)化成本控制流程和改進(jìn)成本控制的措施，揭示了重視項(xiàng)目成本全過(guò)程管理和跟蹤項(xiàng)目目標(biāo)成本控制效果的意義，并提出改進(jìn)成本控制措施要從轉(zhuǎn)變成本控制觀念、提高基礎(chǔ)工作質(zhì)量、完善控制制度體系、加強(qiáng)信息化建設(shè)等方面入手，為長(zhǎng)春凱悅酒店項(xiàng)目成本控制提出了具體的改善措施。 論文正是在這樣的背景下，以長(zhǎng)春凱悅酒店項(xiàng)目成本控制為研究?jī)?nèi)容，研究如何針對(duì)目前長(zhǎng)春凱悅酒店項(xiàng)目成本控制中存在的問(wèn)題，根據(jù)外部環(huán)境對(duì)建設(shè)工程項(xiàng)目成本控制的要求，探討科學(xué)、有效并能夠?qū)崿F(xiàn)降低建設(shè)成本投資的成本控制方法，從而保證項(xiàng)目在計(jì)劃時(shí)間內(nèi)按照預(yù)期成本的預(yù)算完成建設(shè)，從而通過(guò)成本控制降低經(jīng)營(yíng)成本，提高酒店經(jīng)濟(jì)收益。 本文旨在通過(guò)對(duì)長(zhǎng)春凱悅酒店項(xiàng)目建設(shè)這一個(gè)例成本控制的分析，找出酒店項(xiàng)目在成本控制方面存在的不足和問(wèn)題，提出解決措施，改善酒店項(xiàng)目成本控制能力，為其他酒店項(xiàng)目的成本控制提供借鑒和參考。 本論文的創(chuàng)新之處主要體現(xiàn)在：打破常規(guī)的對(duì)工程建設(shè)企業(yè)成本控制的研究，通過(guò)對(duì)將交付使用方的成本控制研究，保護(hù)合同中甲方的利益，通過(guò)對(duì)對(duì)立面企業(yè)成本控制方法和措施的研究的借鑒以及自身控制過(guò)程中經(jīng)驗(yàn)的總結(jié)和問(wèn)題的尋找，探索出對(duì)于凱悅酒店項(xiàng)目最優(yōu)成本控制方案。
[Abstract]:With the development of China's economy and the improvement of people's living standard the hotel industry market environment has also been row upon row of perfect and standard laws and regulations for all walks of life has a strong backing. At the same time, in the face of increasingly fierce market competition. The national economic policy, the impact of macroeconomic environment and market competition, the industry itself the characteristics of various factors, the hotel industry generally has the enterprise management status is relatively weak, the relative lack of control means, the opening of the market, to the enterprise management requirements are increasingly high, the construction industry to seek their own survival and sustainable development, cost management and control has become the main security company against internal and external pressure.
Nowadays, various kinds of new course of development, the theory of project management and the cost control methods in this context is increasingly mature, a lot of scientific methods and theories are gradually applied in practice. However, many scholars in the study focus in the construction, and not inclined to use. As everyone knows, most of the construction enterprise is the profit oriented, and ultimately used in project control is passive, at the time of the delivery, how to after accounting for the key, isolated emphasize cost target, from which led to the project cost control of the overflow, therefore, the project should not only use the strict supervision and the audit of construction enterprise budget and quotation, but also to form our own project cost control system, so as to reduce the cost of investment, reduce the investment after the operation pressure.
This study is based on the theory of project cost and the investigation on current situation of cost control Changchun Hyatt Regency project, to find the existing Changchun Hyatt Regency project cost control problems, analyzes the causes of these problems and find Changchun Hyatt Regency in the cost control of the key problems as follows: the lag of project cost control and awareness, the project cost control basis work is weak, the project cost control system and the system is not perfect, the project cost management information system idle. Aiming at the crux of the problem, the author studied the relevant problems, and put forward the improvement measures, focusing on the improvement of cost control measures to optimize the cost control process and reveals the effect of target cost control on project cost the whole process of project management and tracking the significance, and puts forward the improving cost control measures should change from the control In order to improve the quality of basic work, improve the control system and strengthen the information construction, we put forward specific improvement measures for the cost control of Hyatt Regency in Changchun.
This paper is in this context, in order to Changchun Hyatt Regency project cost control as the research content, research how to Changchun Hyatt Regency project aiming at the existing problems in the cost control, according to the external environment to explore the scientific construction of the project cost control requirements, effective and can reduce the construction cost of the investment cost control method, so as to ensure the the project scheme in time in accordance with the expected cost budget and cost control through the construction, reduce operating costs, improve the economic benefits of the hotel.
This paper aims to analysis the case of cost control Changchun Hyatt Regency project construction, find out the deficiencies and problems existing in the hotel project cost control, puts forward measures to improve the ability of the hotel cost control project, and provide reference for other hotel project cost control.
The innovation of this paper is mainly reflected in: the study of break the normal procedure of construction enterprise cost control, control of the party to be delivered through the use of the cost of the contract, to protect the interests of Party A, by finding the problems and experience of the research methods and measures of cost control of the enterprise and its reference elevation control in the process of explore for Hyatt Regency project, the optimal cost control scheme.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：TU723.3;F719.2

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 蔡方紅;;如何控制項(xiàng)目成本[J];安徽建筑;2011年05期

2 程言家;孫濤;;基于掙值的項(xiàng)目成本與進(jìn)度的集成控制研究[J];工程建設(shè)與設(shè)計(jì);2006年12期

3 徐紅梅;;淺談施工企業(yè)項(xiàng)目成本管理與控制[J];黑龍江科技信息;2010年36期

4 王達(dá);郭彥麗;;公路施工企業(yè)項(xiàng)目管理團(tuán)隊(duì)績(jī)效模糊綜合評(píng)價(jià)研究[J];經(jīng)濟(jì)師;2010年02期

5 朱麗琴;韓曉明;;談公路施工企業(yè)工程項(xiàng)目的成本控制[J];經(jīng)濟(jì)研究導(dǎo)刊;2011年21期

6 李亞?wèn)|;;公路工程項(xiàng)目管理[J];交通世界(運(yùn)輸·車輛);2010年10期

7 李志隆;;淺談項(xiàng)目?jī)?nèi)部成本控制[J];科技信息;2009年20期

8 孔偉;;淺談施工項(xiàng)目目標(biāo)成本控制[J];商品與質(zhì)量;2011年S7期

9 李亞莉;;淺析市政工程建設(shè)成本控制[J];商業(yè)文化(下半月);2011年08期

10 吳敏越;;淺論建筑施工項(xiàng)目的成本控制方式[J];科技資訊;2011年24期

相關(guān)會(huì)議論文 前2條

1 曹程;梁廣輝;;淺析企業(yè)施工階段的成本控制[A];土木建筑學(xué)術(shù)文庫(kù)(第13卷)[C];2010年

2 馬麗;史紅梅;;淺談房地產(chǎn)項(xiàng)目成本控制[A];河南省土木建筑學(xué)會(huì)2008年學(xué)術(shù)大會(huì)論文集[C];2008年

相關(guān)博士學(xué)位論文 前1條

1 劉智全;企業(yè)R&D項(xiàng)目的過(guò)程控制與績(jī)效評(píng)價(jià)研究[D];哈爾濱工業(yè)大學(xué);2009年

相關(guān)碩士學(xué)位論文 前8條

1 譚學(xué)勤;施工項(xiàng)目目標(biāo)成本控制方法研究[D];長(zhǎng)沙理工大學(xué);2010年

2 鄭叢旭;基于博弈論的公路工程項(xiàng)目投標(biāo)報(bào)價(jià)研究[D];長(zhǎng)沙理工大學(xué);2010年

3 張笑鵑;青島八大關(guān)賓館網(wǎng)絡(luò)改造項(xiàng)目成本控制研究[D];中國(guó)海洋大學(xué);2011年

4 王春兒;掙值分析法在民辦高�；�(xiàng)目成本控制中的應(yīng)用研究[D];浙江工業(yè)大學(xué);2012年

5 董亞枚;項(xiàng)目管理在L公司公路施工過(guò)程的應(yīng)用研究[D];云南大學(xué);2011年

6 吳海珍;凝香園住宅小區(qū)智能化系統(tǒng)規(guī)劃設(shè)計(jì)研究[D];中南林學(xué)院;2002年

7 楊光玉;施工項(xiàng)目成本控制的優(yōu)化管理[D];天津大學(xué);2004年

8 陳靜;施工企業(yè)供應(yīng)鏈成本管理研究[D];西安建筑科技大學(xué);2008年

本文編號(hào)：1374614