發(fā)布時(shí)間：2018-02-16 13:15

  本文關(guān)鍵詞： 項(xiàng)目成本計(jì)劃 項(xiàng)目成本控制 掙值分析　出處：《東北大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：工程項(xiàng)目是建筑企業(yè)的管理基礎(chǔ),中標(biāo)只是獲得了項(xiàng)目的施工權(quán),能否盈利還看項(xiàng)目的成本管理水平。傳統(tǒng)建筑企業(yè)成本管理跑、冒、滴、漏洞的現(xiàn)象長(zhǎng)期存在,項(xiàng)目成本居高不下,嚴(yán)重影響企業(yè)經(jīng)濟(jì)效益與可持續(xù)發(fā)展。建筑企業(yè)要想立足于激烈的市場(chǎng)競(jìng)爭(zhēng)并不斷發(fā)展壯大,必須打造自己的項(xiàng)目成本管理優(yōu)勢(shì)。本文以R建筑企業(yè)高爐施工項(xiàng)目的成本管理為研究對(duì)象,依據(jù)項(xiàng)目的進(jìn)度計(jì)劃與資源計(jì)劃,采用文獻(xiàn)閱讀法、實(shí)證研究與案例研究等方法,對(duì)項(xiàng)目的成本估算、成本預(yù)算、成本控制與掙值分析等進(jìn)行研究,主要研究?jī)?nèi)容包括以下3個(gè)方面:(1)R建筑企業(yè)高爐施工項(xiàng)目簡(jiǎn)介與資源計(jì)劃。這部分內(nèi)容主要通過(guò)對(duì)高爐施工項(xiàng)目的目標(biāo)描述與工作結(jié)構(gòu)分解,制定項(xiàng)目人工、材料、機(jī)械與分包等資源計(jì)劃,為進(jìn)行項(xiàng)目成本估算與成本預(yù)算提供科學(xué)依據(jù)。(2)將項(xiàng)目成本估算、成本預(yù)算、成本優(yōu)化等理論與方法應(yīng)用到R建筑企業(yè)高爐施工項(xiàng)目的成本計(jì)劃研究中。這部分內(nèi)容以項(xiàng)目進(jìn)度計(jì)劃與資源計(jì)劃為依據(jù),運(yùn)用基于WBS的詳細(xì)估算法,從成本要素與WBS兩個(gè)維度確定項(xiàng)目成本估算總額;采用目標(biāo)利潤(rùn)法確定項(xiàng)目成本預(yù)算總額,并采用按實(shí)計(jì)算法確定各分部分項(xiàng)工程的成本預(yù)算額度與時(shí)間安排,通過(guò)實(shí)施項(xiàng)目成本優(yōu)化,降低項(xiàng)目成本預(yù)算,提高項(xiàng)目盈利空間。(3)對(duì)R建筑企業(yè)高爐施工項(xiàng)目實(shí)施成本控制并進(jìn)行效果分析。建立項(xiàng)目成本控制體系,明確成本控制對(duì)策,依據(jù)成本預(yù)算按月制定計(jì)劃成本并量?jī)r(jià)分析實(shí)際成本差異,運(yùn)用掙值分析法對(duì)項(xiàng)目進(jìn)行掙值分析,評(píng)價(jià)項(xiàng)目的成本偏差與進(jìn)度偏差,定期分析項(xiàng)目成本控制效果。通過(guò)對(duì)R建筑公司高爐施工項(xiàng)目成本計(jì)劃與控制的研究,形成完整的項(xiàng)目成本管理流程,設(shè)計(jì)出切實(shí)可行的項(xiàng)目成本管理模型,具有較強(qiáng)的理論意義和創(chuàng)新力,也具備較強(qiáng)的實(shí)踐應(yīng)用價(jià)值。希望本文的研究能夠?qū)建筑公司以及同類建筑企業(yè)在項(xiàng)目成本管理方面起到有益的借鑒。
[Abstract]:The engineering project is the management foundation of the construction enterprise, the winning bid only obtains the construction right of the project, whether or not the profit still depends on the cost management level of the project. The phenomenon of the traditional construction enterprise cost management running, risking, dropping, loophole exists for a long time. The high cost of the project seriously affects the economic benefit and sustainable development of the enterprise. This paper takes the cost management of the blast furnace construction project of R construction enterprise as the research object, according to the progress plan and resource plan of the project, adopts the method of literature reading, empirical research and case study, etc. Research on project cost estimation, cost budget, cost control and earned value analysis, etc. The main contents of the research include the following three aspects: introduction and resource plan of blast furnace construction project in the construction enterprise of 1: 1 / R. This part of content mainly through the objective description and work structure decomposition of the blast furnace construction project, make the project manual, material, Resource planning, such as machinery and subcontracting, provides a scientific basis for project cost estimation and cost budgeting. The theory and method of cost optimization are applied to the study of cost planning of blast furnace construction project in R construction enterprise, which is based on the project schedule and resource planning, and the detailed estimation method based on WBS is used. The total project cost estimate is determined from the two dimensions of cost factor and WBS, the total project cost budget is determined by the method of objective profit, and the cost budget amount and time arrangement of each sub-project is determined by the method of actual calculation. Through implementing project cost optimization, reducing project cost budget, improving project profit space, carrying out cost control and effect analysis to R construction enterprise blast furnace construction project, establishing project cost control system and defining cost control countermeasure. According to the monthly cost budget, the actual cost difference is analyzed. The earned value analysis method is used to analyze the earned value of the project, and the cost deviation and schedule deviation of the project are evaluated. The effect of project cost control is analyzed periodically. Through the research on cost planning and control of blast furnace construction project in R Construction Company, a complete project cost management process is formed, and a feasible project cost management model is designed. It has strong theoretical significance, innovation and practical application value. It is hoped that the research in this paper will be helpful to R construction company and similar construction enterprises in project cost management.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：TU723.3

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