本文選題：道路施工項目　切入點：成本管理　出處：《華北電力大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：在建筑施工市場競爭日益激烈和全面開放的情況下,施工項目成本管理水平是施工企業(yè)管理水平的最直接體現(xiàn),成本管理必然成為施工項目管理的核心內(nèi)容。施工企業(yè)如何建設(shè)以項目管理為中心的業(yè)務(wù),努力降低成本,提高工程質(zhì)量,確保工程進(jìn)度,保證施工安全,提升經(jīng)濟(jì)效益,已成為建筑施工企業(yè)生存和發(fā)展的關(guān)鍵。根據(jù)建筑施工企業(yè)的行業(yè)特點,工程中標(biāo)后正常情況下合同價都是固定的,想要在既定的合同價下取得較好的經(jīng)濟(jì)效益,只有在企業(yè)成本控制方面加大力度。 目前,雖然我們已經(jīng)從國外引進(jìn)了先進(jìn)的施工項目成本管理方法,在施工項目成本控制管理方面,也取得了一定成績,但相比發(fā)達(dá)國家,我們?nèi)匀挥兄恍〉牟罹?需要進(jìn)一步完善和改進(jìn)。本文對當(dāng)前施工項目成本控制與管理現(xiàn)狀進(jìn)行分析研究,總結(jié)出日前的施工項目成本管理中存在的主要問題,即責(zé)權(quán)利相結(jié)合的成本控制體系尚未完善,缺乏健全的成本管理體系、成本管理觀念、手段和工具落后,沒有一套全過程成本控制系統(tǒng)。 為解決這些問題,本文在研究項目管理基本理論的基礎(chǔ)上,提出在施工項目的全過程中(招標(biāo)投標(biāo)階段、前期施工準(zhǔn)備階段、施工實施過程及工程竣工驗收階段)實行成本控制,并建立一個以項目經(jīng)理為核心,以成本控制為主要任務(wù)的成本控制體系,合理設(shè)置控制方法和目標(biāo),明確責(zé)任,并分解和落實到相關(guān)的責(zé)任單位和人員,完善施工項目成本控制方法,從而確保實現(xiàn)項目的控制目標(biāo)。 最后,本文以道路施工項目為例,進(jìn)行案例分析,對該項目的成本管理進(jìn)行剖析,并將掙值理論應(yīng)用到實際項目成本控制中去,取得了良好的經(jīng)濟(jì)效益,驗證了所建立的成本管理和控制系統(tǒng)的科學(xué)性、可行性和有效性。通過對該項目的分析,以期對該公司往后加強(qiáng)成本管理與控制提供重要的參考依據(jù)。
[Abstract]:With the increasingly fierce competition in the construction market and the overall opening, the construction project cost management level is the most direct embodiment of the construction enterprise management level. The cost management must become the core content of the construction project management. How to build the construction enterprise to take the project management as the center, to reduce the cost, to improve the engineering quality, to ensure the progress of the project, to ensure the construction safety, and to enhance the economic benefit. It has become the key to the survival and development of the construction enterprises. According to the industry characteristics of the construction enterprises, the contract prices are fixed under normal conditions after winning the bid, and they want to obtain better economic benefits under the established contract prices. Only in the enterprise cost control aspect increases the strength. At present, although we have already introduced advanced construction project cost management methods from abroad and have made certain achievements in construction project cost control management, compared with developed countries, we still have a large gap. This paper analyzes and studies the current situation of cost control and management of construction projects, and summarizes the main problems existing in the cost management of construction projects before the end of the day. The cost control system of the combination of responsibility and right is not perfect, the cost management system is not perfect, the concept, means and tools of cost management are backward, and there is not a set of cost control system in the whole process. In order to solve these problems, on the basis of studying the basic theory of project management, this paper puts forward that in the whole process of construction project (bidding stage, early construction preparation stage), To establish a cost control system with project manager as the core and cost control as the main task, set up the control methods and objectives reasonably, and make clear the responsibility, And decomposes and implements to the related responsibility unit and the personnel, consummates the construction project cost control method, thus ensures the realization project control goal. Finally, this article takes the road construction project as an example, carries on the case analysis, carries on the analysis to the project cost management, and applies the earned value theory to the actual project cost control, has obtained the good economic benefit. The scientific, feasibility and effectiveness of the established cost management and control system are verified. Through the analysis of the project, the author hopes to provide an important reference basis for the company to strengthen the cost management and control in the future.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：U415.13

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本文編號：1620497