本文選題：建筑企業(yè) + 施工項(xiàng)目成本��； 參考：《清華大學(xué)》2014年碩士論文

【摘要】：近年來，隨著我國社會經(jīng)濟(jì)不斷發(fā)展、全社會固定投資的快速增長和城鎮(zhèn)化水平的不斷提高，建筑業(yè)已變成國民經(jīng)濟(jì)組成中的重要部分，成為帶動國家經(jīng)濟(jì)快速增長的重要力量之一。但由于建筑行業(yè)是勞動密集型行業(yè)，行業(yè)集中度低，同質(zhì)化競爭嚴(yán)重；再加上目前我國建筑企業(yè)管理比較粗放，與精細(xì)化管理相差甚遠(yuǎn)，從而導(dǎo)致建筑行業(yè)利潤率低下。特別是2008年世界經(jīng)濟(jì)危機(jī)后，四萬億投資和積極的財(cái)政政策，對建筑市場起到了巨大的推動作用，大多數(shù)建筑企業(yè)的業(yè)務(wù)快速增長，生產(chǎn)規(guī)模迅速擴(kuò)大。但管理人員數(shù)量和管控能力沒有相應(yīng)增長，公司配套的管理制度沒有及時(shí)跟上，企業(yè)的盈利能力更加低下。微薄的利潤嚴(yán)重阻礙了建筑企業(yè)的良性發(fā)展，企業(yè)要跨越當(dāng)前的障礙，獲得長遠(yuǎn)發(fā)展，核心問題在于企業(yè)能否盡可能地降低成本。建筑企業(yè)降低成本的重點(diǎn)是降低項(xiàng)目成本。研究和探索項(xiàng)目成本管理模式，，有效地降低項(xiàng)目成本、獲得持續(xù)競爭力，是決定企業(yè)獲得長遠(yuǎn)發(fā)展的關(guān)鍵，也是每個(gè)建筑企業(yè)經(jīng)營者首要關(guān)心的課題。 本文在國內(nèi)外項(xiàng)目成本管理的理論基礎(chǔ)上，以Y公司的項(xiàng)目成本管理為研究對象，根據(jù)成本管理模式的四個(gè)重要組成部分：組織機(jī)構(gòu)、管理制度、管理流程和管理資源，采用專家評分方式，逐一排查，對Y公司的項(xiàng)目成本管理現(xiàn)狀進(jìn)行了深入分析，指出在管理流程、激勵(lì)約束機(jī)制及人力資源管理三個(gè)方面出現(xiàn)的嚴(yán)重問題；然后結(jié)合Y公司的具體情況，從存在嚴(yán)重問題的項(xiàng)目成本管理流程、激勵(lì)約束機(jī)制、人力資源管理三個(gè)方面，對Y公司的項(xiàng)目成本管理模式進(jìn)行了優(yōu)化、完善，形成了新的一套項(xiàng)目施工成本管理模式，并對比分析了新舊兩種模式之間的差異；最后通過新的成本管理模式在RC住宅小區(qū)項(xiàng)目中的推廣應(yīng)用，論證新的管理模式帶來的明顯的成效，進(jìn)一步驗(yàn)證了該項(xiàng)目施工成本管理模式的效果和可實(shí)施性。 通過本文的研究，筆者根據(jù)多年的項(xiàng)目成本管理經(jīng)驗(yàn)和在RC住宅小區(qū)項(xiàng)目中的實(shí)際應(yīng)用，將目標(biāo)管理理論與項(xiàng)目經(jīng)理責(zé)任制理論相結(jié)合，以人為中心，著力于項(xiàng)目成本管理，從優(yōu)化項(xiàng)目成本管理流程、健全激勵(lì)約束機(jī)制、加強(qiáng)人力資源管理等方面，對Y公司的項(xiàng)目成本管理模式進(jìn)行優(yōu)化和完善，為Y公司的項(xiàng)目成本管理提出了解決方案，同時(shí)也為國有建筑企業(yè)的項(xiàng)目成本管理模式轉(zhuǎn)變提供了參考。
[Abstract]:In recent years, with the continuous development of our country's social economy, the rapid growth of the whole society's fixed investment and the continuous improvement of the urbanization level, the construction industry has become an important part of the national economic composition. Become one of the important forces driving the country's rapid economic growth. But because the construction industry is labor-intensive, the industry concentration is low, the homogeneous competition is serious; plus our country construction enterprise management is relatively extensive at present, and the fine management is far from the fine management, thus causes the construction industry profit margin to be low. Especially after the world economic crisis in 2008, 4 trillion investment and active fiscal policy have played a huge role in promoting the construction market. However, the number of managers and the ability to control did not increase correspondingly, the company's supporting management system did not catch up in time, and the profitability of enterprises was even lower. The meagre profit seriously hinders the benign development of the construction enterprise. The core problem lies in whether the enterprise can reduce the cost as much as possible to overcome the current obstacle and obtain the long-term development. The focus of cost reduction in construction enterprises is to reduce project costs. To study and explore the mode of project cost management, to effectively reduce project cost and to obtain sustainable competitiveness, is the key to the long-term development of enterprises, and is also the primary concern of every construction enterprise operator. Based on the theory of project cost management at home and abroad, this paper takes the project cost management of Y Company as the research object, according to the four important components of the cost management model: organization, management system, management process and management resources. By using the method of expert scoring, this paper analyzes the current situation of project cost management in Y Company one by one, and points out the serious problems in three aspects: management flow, incentive and constraint mechanism and human resource management. Then according to the specific situation of Y Company, the project cost management mode of Y Company is optimized and perfected from three aspects: project cost management process with serious problems, incentive and constraint mechanism, and human resource management. A new set of project construction cost management model is formed, and the difference between the new and old models is compared and analyzed. Finally, the new cost management model is applied to the RC residential district project. This paper demonstrates the obvious effect brought by the new management mode, and further verifies the effect and practicability of the project construction cost management model. Through the research of this paper, according to the project cost management experience of many years and the practical application in the RC residential district project, the author combines the objective management theory with the project manager responsibility system theory, takes the person as the center, and focuses on the project cost management. From the aspects of optimizing project cost management flow, perfecting incentive and constraint mechanism and strengthening human resource management, this paper optimizes and perfects the project cost management mode of Y Company, and puts forward solutions for Y Company's project cost management. At the same time, it also provides a reference for the transformation of project cost management mode of state-owned construction enterprises.
【學(xué)位授予單位】：清華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：TU723.3;F426.92

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