本文關(guān)鍵詞： 項(xiàng)目責(zé)任成本 質(zhì)量成本 成本管理 4BS技術(shù) 即時(shí)控制　出處：《青島理工大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：工程項(xiàng)目的成本管理,是工程項(xiàng)目管理的核心任務(wù)。作為承包商而言,項(xiàng)目成本管理的不足主要體現(xiàn)在項(xiàng)目部只管生產(chǎn)任務(wù)的完成,成本意識(shí)淡薄、機(jī)械設(shè)備完好率、利用率低,使用費(fèi)高、安全事故較多、間接費(fèi)用控制不力以及分包工程存在漏洞。尤其是對(duì)質(zhì)量成本、進(jìn)度成本和安全成本缺乏監(jiān)控,導(dǎo)致生產(chǎn)成本額外增加。 本論文針對(duì)我國(guó)目前工程總承包商項(xiàng)目管理的現(xiàn)狀、存在的問(wèn)題以及成本目標(biāo)控制這一重要問(wèn)題進(jìn)行了深入研究,目的是為不斷提高我國(guó)工程總承包企業(yè)的項(xiàng)目管理水平,提升盈利水平,增強(qiáng)我國(guó)建筑企業(yè)的競(jìng)爭(zhēng)力,促進(jìn)企業(yè)持續(xù)、有序發(fā)展,提供有益的借鑒和指導(dǎo)；其實(shí)用價(jià)值在于促進(jìn)施工企業(yè)對(duì)質(zhì)量成本、進(jìn)度成本、安全成本、資源節(jié)約、和環(huán)境保護(hù)等關(guān)乎企業(yè)長(zhǎng)遠(yuǎn)發(fā)展問(wèn)題的重視,并切實(shí)采取措施改進(jìn)自身在這些方面的不足。本文主要?jiǎng)?chuàng)新點(diǎn)在于： (1)運(yùn)用“標(biāo)價(jià)分離”管理方法,在確定項(xiàng)目責(zé)任成本的基礎(chǔ)上,統(tǒng)籌進(jìn)度、質(zhì)量等的控制措施,層層分解成本指標(biāo),以責(zé)任成本控制為切入點(diǎn),結(jié)合進(jìn)度成本、質(zhì)量成本控制,進(jìn)行全方位的施工項(xiàng)目成本管理。 (2)運(yùn)用WBS-OBS-CBS-TBS關(guān)聯(lián)組合(4BS技術(shù)),通過(guò)項(xiàng)目的工作分解與成本分解相結(jié)合,同時(shí)進(jìn)一步將成本分解與組織分解和時(shí)間分解相結(jié)合,利用進(jìn)度計(jì)劃、成本計(jì)劃、質(zhì)量計(jì)劃實(shí)施及責(zé)任分解的同步比照,實(shí)現(xiàn)了偏差分析的即時(shí)性和責(zé)任的明確性,提升了施工成本計(jì)劃動(dòng)態(tài)控制的效能。 (3)利用4BS技術(shù),將定期的(周、月、季)實(shí)施狀態(tài)信息數(shù)據(jù)采集改進(jìn)為按工作子項(xiàng)作為里程碑和定期相結(jié)合進(jìn)行實(shí)施狀態(tài)信息數(shù)據(jù)采集,大大提高了施工項(xiàng)目成本管理和進(jìn)度、質(zhì)量控制的即時(shí)性和實(shí)效性。
[Abstract]:The cost management of engineering project is the core task of project management. As a contractor, the shortage of project cost management is mainly reflected in the project department is only concerned with the completion of production tasks, weak cost awareness, mechanical equipment completion rate, Low utilization rate, high usage rate, high safety accidents, weak overhead cost control and loopholes in subcontract project, especially lack of monitoring of quality cost, schedule cost and safety cost, lead to extra production cost. This paper has carried on the thorough research in view of the present situation, the existing problem and the cost target control of the project management of the general contractor in our country, in order to continuously improve the project management level of the project general contractor enterprise of our country. Improve the level of profit, enhance the competitiveness of Chinese construction enterprises, promote the sustained and orderly development of enterprises, provide useful reference and guidance, its practical value lies in promoting construction enterprises to quality cost, schedule cost, safety cost, resource saving, And environmental protection and other issues related to the long-term development of enterprises, and take practical measures to improve their own shortcomings in these areas. The main innovation of this paper is:. 1) using the "price separation" management method, on the basis of determining the project responsibility cost, coordinating the control measures of progress, quality, etc., decomposing the cost index layer by layer, taking responsibility cost control as the starting point, combining schedule cost, quality cost control, etc. Carry out all-round construction project cost management. (2) using the WBS-OBS-CBS-TBS association combination of 4BS technology, through the project work decomposition and cost decomposition, at the same time, the cost decomposition and organization decomposition and time decomposition, the use of progress plan, cost plan, The simultaneous comparison between the implementation of quality plan and responsibility decomposition realizes the immediacy of deviation analysis and the clarity of responsibility, and improves the efficiency of dynamic control of construction cost planning. 3) using 4BS technology, the implementation status information data collection of regular (week, month, season) is improved to carry out implementation status information data collection according to work item as milestone and regular combination, which greatly improves the cost management and progress of construction project. Timeliness and effectiveness of quality control.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：TU723.3

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本文編號(hào)：1502027