本文選題：全面成本管理 + 價值工程�。� 參考：《蘭州大學》2014年碩士論文

【摘要】：隨著工程技術的發(fā)展和社會需求的變化,市場競爭的加劇使得經(jīng)濟發(fā)展全球化愈演愈烈,而且生產(chǎn)技術的發(fā)展和信息的進步業(yè)已改變了經(jīng)濟的性質,使得在規(guī)范的市場條件下,施工企業(yè)只能靠低價來贏得市場份額,從而必須對工程項目的成本進行有效的管理,才能保證施工企業(yè)的利潤和經(jīng)濟效益。上世紀,不管在理論界還是工程實踐中都做了很多關于如何加強工程項目成本管理的探討,也取得一定的成績。但由于缺乏對項目成本的動態(tài)、客觀的反饋跟蹤,加上沒有一套有效地可預見性的全面管理手段,使得各項成本管理職能不能很好地落實,因此,成本控制一直沒有取得重大進展。 論文基于全面成本管理模式的分析,主要運用控制理論和價值工程理論,通過成本動因、定量定性和掙得值等分析方法從職能機構、要素、過程和信息化等四個方面構建了工程項目全面成本管理體系,并借鑒江南公司LNG工程項目成本管理經(jīng)驗,把握“成本預測、成本計劃、成本控制、成本核算、成本分析、成本考核”等6個過程環(huán)節(jié),動態(tài)地分析了該體系的運行過程。同時進一步分析項目的價值鏈體系以及利用“和諧”思想如何進行成本管理,增強項目的競爭優(yōu)勢,并進行全面成本管理信息化體系的總體設計。 論文最后以江南公司寧波LNG項目為案例對項目的全面成本管理進行了研究,闡述如何自始至終對成本進行有效管理和動態(tài)控制,并在成本管理活動中進行創(chuàng)新——“移動式工廠”,案例從成本控制方案中機構及其職責,計劃編制,動態(tài)控制,核算分析,以及保障措施方面進行了系統(tǒng)論述。 本論文的研究能對當前的工程領域中成本控制的實際問題提供一種解決思路,對現(xiàn)代工程項目成本管理的探索有所幫助。
[Abstract]:With the development of engineering technology and the change of social demand, the market competition intensifies the globalization of economic development. Moreover, the development of production technology and the progress of information have changed the nature of the economy and made it possible under the standard market conditions.The construction enterprise can only rely on low price to win the market share, thus must carry on the effective management to the project cost, can guarantee the construction enterprise profit and the economic benefit.In the last century, many discussions on how to strengthen the cost management of engineering projects have been made in both theory and engineering practice, and some achievements have been made.However, due to the lack of dynamic project cost, objective feedback tracking, and the lack of a set of effective and predictable comprehensive management tools, the cost management functions are not well implemented.No significant progress has been made in cost control.Based on the analysis of total cost management model, the paper mainly uses control theory and value engineering theory, through cost driver, quantitative qualitative analysis and earned value analysis methods from the functional institutions, elements,This paper constructs the overall cost management system of engineering project in four aspects of process and informatization, and draws lessons from the experience of LNG project cost management in Jiangnan Company, and grasps "cost prediction, cost planning, cost control, cost accounting, cost analysis," and "cost forecasting, cost planning, cost control, cost accounting, cost analysis,"The running process of the system is analyzed dynamically, including 6 process links, such as cost assessment.At the same time, it further analyzes the value chain system of the project and how to use the idea of "harmony" to carry out the cost management, enhance the competitive advantage of the project, and carry on the overall design of the overall cost management information system.In the end, taking Ningbo LNG project of Jiangnan Company as a case, the paper studies the overall cost management of the project, and expounds how to effectively manage and dynamically control the cost from beginning to end.The innovation in cost management activities, "mobile factory", is discussed systematically from the aspects of organization and responsibility, planning, dynamic control, accounting and analysis, and safeguard measures in cost control scheme.The research in this paper can provide a solution to the practical problems of cost control in the field of engineering, and help to explore the cost management of modern engineering projects.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.22;F275.3

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