本文關(guān)鍵詞： 成本控制 掙值管理 項(xiàng)目管理　出處：《哈爾濱工程大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)體制改革的不斷深入和市場(chǎng)競(jìng)爭(zhēng)的進(jìn)一步加劇，物流企業(yè)及物流園區(qū)能否生存和發(fā)展，其關(guān)鍵在于能否為社會(huì)提供質(zhì)量高、工期短、造價(jià)低的產(chǎn)品。如何采取有效的措施來(lái)控制建設(shè)項(xiàng)目的成本，已經(jīng)成為每個(gè)企業(yè)都非常關(guān)注的問(wèn)題。物流園區(qū)建設(shè)項(xiàng)目成本涉及到項(xiàng)目的方方面面，無(wú)論單獨(dú)使用哪一種成本控制方法，都無(wú)法對(duì)其進(jìn)行有效地控制，因此，我們應(yīng)綜合使用多種成本控制方法來(lái)加強(qiáng)控制。 在各種成本控制方法中，掙值管理的優(yōu)勢(shì)在于其能夠監(jiān)控項(xiàng)目狀況，發(fā)現(xiàn)項(xiàng)目偏差，但其在評(píng)價(jià)各種控制措施的功效以確定采用哪種措施進(jìn)行糾偏方面略顯不足。成本管理雖然不能實(shí)施項(xiàng)目監(jiān)控，但卻能彌補(bǔ)掙值管理在功能評(píng)價(jià)這方面的不足。本文對(duì)如何將成本管理的工作結(jié)構(gòu)分解思想融入掙值管理的使用過(guò)程中以更有效地控制施工項(xiàng)目成本進(jìn)行研究，具有一定的理論價(jià)值和現(xiàn)實(shí)意義。在分析過(guò)程中，為了便于理解和學(xué)習(xí)，作者使用圖、表等可視性強(qiáng)、簡(jiǎn)單易懂的工具，并結(jié)合實(shí)例來(lái)說(shuō)明如何進(jìn)行實(shí)證研究，給出了相關(guān)研究結(jié)論，從技術(shù)經(jīng)濟(jì)學(xué)上為項(xiàng)目的建設(shè)提供有力的技術(shù)基礎(chǔ)。 本論文共分為五章。第1章，，緒論，主要說(shuō)明論文的選題背景和意義，進(jìn)行文獻(xiàn)綜述及介紹本文的主要研究?jī)?nèi)容；第2章，介紹了魯東臨港物流中心建設(shè)項(xiàng)目的基本情況，并對(duì)其成本管理現(xiàn)狀、問(wèn)題及問(wèn)題成因進(jìn)行了分析與研究，提出了成本管理的新策略；第3章，成本控制體系設(shè)計(jì)，針對(duì)魯東臨港物流中心建設(shè)項(xiàng)目設(shè)計(jì)了成本控制體系和成本控制組織結(jié)構(gòu)；第4章，成本控制的實(shí)施，圍繞成本控制體系在項(xiàng)目中的執(zhí)行，運(yùn)用工作分解結(jié)構(gòu)和掙值管理思想對(duì)魯東臨港物流中心建設(shè)項(xiàng)目進(jìn)行了實(shí)證研究；第5章，成本控制保障措施，提出了合理優(yōu)化的成本控制保障措施和項(xiàng)目成本控制策略。最后對(duì)論文的研究工作進(jìn)行了總結(jié)。
[Abstract]:With the deepening of economic system reform and the further aggravation of market competition, the key to the survival and development of logistics enterprises and logistics parks lies in whether they can provide high quality and short construction period for the society. Low cost products. How to take effective measures to control the cost of construction projects has become a problem that every enterprise pays close attention to. The cost of logistics park construction project involves all aspects of the project. No matter which cost control method is used alone, it can not be effectively controlled. Therefore, we should comprehensively use a variety of cost control methods to strengthen the control. The advantage of earned value management in various cost control methods is that it can monitor the status of the project and find the deviation of the project. However, its effectiveness in evaluating the effectiveness of various control measures to determine which measures to correct errors is slightly inadequate. Although cost management can not implement project monitoring. However, it can make up for the deficiency of earned value management in function evaluation. This paper studies how to integrate cost management work structure into the use of earned value management in order to control the cost of construction project more effectively. In the process of analysis, in order to facilitate understanding and learning, the author uses visual and easy to understand tools such as graphs and tables, and illustrates how to conduct empirical research with examples. The relevant conclusions are given to provide a strong technical basis for the construction of the project from the technical economics point of view. This paper is divided into five chapters. Chapter 1, introduction, mainly explains the background and significance of the topic, literature review and introduction of the main content of this paper; Chapter 2 introduces the basic situation of the construction project of Shandong Port Logistics Center, analyzes and studies the current situation, problems and causes of its cost management, and puts forward a new strategy of cost management. Chapter 3, cost control system design, design cost control system and cost control organization structure for the construction project of Ludong port logistics center; The fourth chapter, the implementation of cost control, around the cost control system in the implementation of the project, the use of work decomposition structure and earned value management of the logistics center construction project in Shandong Port empirical study; Chapter 5, cost control and safeguard measures, puts forward reasonable optimization cost control safeguard measures and project cost control strategies. Finally, the paper summarizes the research work.
【學(xué)位授予單位】：哈爾濱工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F259.27

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