本文選題：作業(yè)成本管理　切入點(diǎn)：價(jià)值鏈　出處：《山東建筑大學(xué)》2013年碩士論文

【摘要】：建筑業(yè)是國(guó)民經(jīng)濟(jì)是的重要支柱產(chǎn)業(yè)之一,在市場(chǎng)經(jīng)濟(jì)深入發(fā)展與國(guó)際化進(jìn)程不斷加快的背景下,建筑施工企業(yè)在獲得快速發(fā)展的同時(shí)面臨著新的機(jī)遇和挑戰(zhàn),企業(yè)之間的競(jìng)爭(zhēng)愈演愈烈�！督ㄔO(shè)工程工程量清單計(jì)價(jià)規(guī)范》GB50500-2008,是在我國(guó)建筑領(lǐng)域廣泛實(shí)施的規(guī)范性文件,它的主導(dǎo)思想是“企業(yè)自主報(bào)價(jià),市場(chǎng)競(jìng)爭(zhēng)形成價(jià)格”,這使得施工企業(yè)在激烈競(jìng)爭(zhēng)中的投標(biāo)報(bào)價(jià)愈來(lái)愈低,可得的的盈利空間越來(lái)越狹窄�，F(xiàn)階段,我國(guó)大部分施工企業(yè)仍然普遍采用傳統(tǒng)的成本計(jì)算與管理方法,成本管理的重點(diǎn)以項(xiàng)目為中心,難以分析具體作業(yè)活動(dòng)成本產(chǎn)生的來(lái)龍去脈,不利于對(duì)資源消耗情況的監(jiān)督和管理,以及生產(chǎn)經(jīng)營(yíng)全過(guò)程成本管理的實(shí)施。隨著施工技術(shù)水平的不斷提高,間接成本所占比重不斷上升,新型的成本管理模式大量涌現(xiàn),傳統(tǒng)成本管理方法存在的弊端日益顯現(xiàn),如目前普遍存在著項(xiàng)目成本耗費(fèi)高、實(shí)際成本難以精確計(jì)算、經(jīng)濟(jì)效益差、項(xiàng)目?jī)?nèi)部作業(yè)鏈難以?xún)?yōu)化完善等成本管理問(wèn)題。施工企業(yè)要想在競(jìng)爭(zhēng)中維持生存和發(fā)展,解決上述問(wèn)題最有效的方法就是改變傳統(tǒng)的成本管理模式,借鑒西方先進(jìn)的理念,改革創(chuàng)新一種適合自身的成本管理體制,以為企業(yè)贏得更好的發(fā)展空間。 本文從施工項(xiàng)目成本管理現(xiàn)狀出發(fā),在總結(jié)國(guó)內(nèi)外研究成果的基礎(chǔ)上,首先借鑒價(jià)值鏈理論與作業(yè)成本管理方法,針對(duì)施工項(xiàng)目的特點(diǎn),對(duì)兩者結(jié)合的必要性、可行性進(jìn)行了探討；然后構(gòu)建了基于價(jià)值鏈的項(xiàng)目作業(yè)成本管理體系,并根據(jù)工作分解結(jié)構(gòu)、工程量清單實(shí)現(xiàn)了工程項(xiàng)目的分解,通過(guò)確定資源、作業(yè)、作業(yè)成本庫(kù),選擇成本動(dòng)因,找出成本控制的關(guān)鍵點(diǎn),再以實(shí)際案例介紹了這種管理模式具體的實(shí)施流程；最后探討了價(jià)值鏈作業(yè)成本管理模式實(shí)施的難點(diǎn),并在此基礎(chǔ)上提出了一些對(duì)策、措施。
[Abstract]:The competition among enterprises is becoming more and more intense. The Standard of valuation of quantity list of Construction Engineering (GB50500-2008) is a standard document widely implemented in the field of construction in our country, and its leading idea is "the independent quotation of enterprises and the formation of price by market competition".This makes the bidding price of construction enterprises in fierce competition lower and lower, and the available profit space is getting narrower and narrower.At the present stage, most construction enterprises in our country still adopt traditional cost calculation and management methods. The focus of cost management is project-centered, so it is difficult to analyze the origin of the cost of specific activities.Not conducive to the supervision and management of resource consumption, and the implementation of cost management in the whole process of production and operation.With the development of construction technology, the proportion of indirect cost is increasing, and the new cost management mode is emerging in large numbers. The disadvantages of traditional cost management methods are becoming more and more obvious, such as the high cost of project.It is difficult to calculate the actual cost accurately, the economic benefit is poor, the project interior activity chain is difficult to optimize and perfect, and so on.If construction enterprises want to survive and develop in the competition, the most effective way to solve the above problems is to change the traditional cost management mode, learn from the advanced western ideas, reform and innovate a cost management system suitable for themselves.For the enterprise to win a better space for development.Based on the current situation of construction project cost management, and on the basis of summing up the domestic and foreign research results, this paper first draws lessons from the value chain theory and activity-based cost management method, aiming at the characteristics of the construction project, and the necessity of combining the two.The feasibility is discussed, and then the project activity cost management system based on value chain is constructed, and according to the work breakdown structure, the project quantity list realizes the project project decomposition, through the determination of resources, activity, activity cost database,Select cost driver, find out the key points of cost control, and then introduce the concrete implementation process of this management mode with practical cases, finally discuss the difficulties of implementing value chain activity-based cost management model, and put forward some countermeasures on this basis.Measures
【學(xué)位授予單位】：山東建筑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：TU723.3

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本文編號(hào)：1710631