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建筑工程項目目標(biāo)成本管理研究

發(fā)布時間:2018-05-19 07:55

  本文選題:建筑施施工項目 + 目標(biāo)管理; 參考:《山東大學(xué)》2013年碩士論文


【摘要】:在我國建筑市場逐漸走向?qū)ν忾_放的大背景下,建筑工程市場的競爭也不斷地趨向激烈,這就要求我國的企業(yè)不斷提高自身的競爭力以迎合世界形勢發(fā)展的大勢所趨。相比于國內(nèi)的建筑企業(yè)而言,國外大型的跨國建筑工程公司有著很大的優(yōu)勢,他們擁有先進的管理經(jīng)驗與管理模式,競爭力極強。這對我國的施工企業(yè)來說是個挑戰(zhàn),要求我國的施工企業(yè)以更高的項目管理水平、更敏銳的眼光抓住市場機遇來贏得自身的發(fā)展壯大。項目成本管理水平普遍不高是目前我國建筑企業(yè)中普遍存在的問題,主要表現(xiàn)為以低價來贏得中標(biāo),在中標(biāo)之后的實施過程中又通過各種途徑來增加造價。這種惡性的競爭模式弊大于利,對投資方與施工企業(yè)的利益都是一種傷害。它給投資方造成了不必要的損失,對施工企業(yè)的信譽也是一種傷害,更在無形之中降低了施工企業(yè)的競爭力。長遠來看,這種模式對企業(yè)的發(fā)展是大大不利的。在這種背景之下,研究施工企業(yè)的項目管理成本有著重要的現(xiàn)實意義。本文首先論述了目標(biāo)管理、成本管理以及目標(biāo)成本管理的基本理論,將其細分為含義、分類和特點等;在對理論有了初步的了解后,文章結(jié)合施工項目的特點,以施工項目目標(biāo)管理的成本為理論指導(dǎo),著重探討了施工項目目標(biāo)成本管理的模式與框架;然后,文章又對施工項目目標(biāo)成本管理在施工過程中遇到的問題進行了探討,并探索性地提出了對策;文章的最后在上述研究背景之下,對深圳某施工項目目標(biāo)成本管理的實際案例進行了分析,得出在工程項目施工之前,應(yīng)該制定詳細的具有一定網(wǎng)絡(luò)化的任務(wù)計劃書,,對機械設(shè)備的租借時間和租借臺數(shù)、對腳手架以及模板的使用都要有切合實際的安排,只有這些基礎(chǔ)設(shè)施及時到齊,這樣才有利于工程的正常施工。對于一個工程項目,不能夠只依賴于早期的預(yù)期計劃方案,應(yīng)該結(jié)合實際,根據(jù)施工現(xiàn)場的具體情況,根據(jù)工程的不同進度,制定出規(guī)范合理的,符合現(xiàn)場實際情況的計劃方案,并且要不斷優(yōu)化,制定相應(yīng)的措施,保證工程高質(zhì)量完成。將此原理運用于具體的施工實踐中來指導(dǎo)目標(biāo)成本管理(此處目標(biāo)成本管理包括項目成本管理和目標(biāo)管理),其目的是降低項目施工的成本,從而提高管理水平。
[Abstract]:Under the background that the construction market of our country is gradually opening to the outside world, the competition of the construction engineering market is also becoming more and more fierce, which requires the enterprises of our country to continuously improve their own competitiveness in order to meet the general trend of the development of the world situation. Compared with the domestic construction enterprises, the foreign large multinational construction and engineering companies have great advantages, they have advanced management experience and management model, and their competitiveness is very strong. This is a challenge to the construction enterprises of our country. It requires the construction enterprises of our country to gain their own development with higher project management level and sharper vision to seize the market opportunity. The low level of project cost management is a common problem in the construction enterprises of our country at present. The main manifestation is to win the bid with low price and to increase the cost through various ways in the course of implementation after winning the bid. This vicious competition model does more harm than good to the interests of investors and construction enterprises. It causes unnecessary losses to the investors, which is also a kind of harm to the reputation of the construction enterprises, and reduces the competitiveness of the construction enterprises in the invisible. In the long run, this model is greatly detrimental to the development of enterprises. Under this background, it has important practical significance to study the project management cost of construction enterprises. This paper first discusses the basic theory of objective management, cost management and target cost management, which is divided into meaning, classification and characteristics, after a preliminary understanding of the theory, the article combines the characteristics of construction projects. Based on the cost of construction project objective management, this paper discusses the mode and frame of construction project target cost management, and then discusses the problems encountered in the construction project target cost management. Finally, under the above research background, the actual case of target cost management of a construction project in Shenzhen is analyzed, and it is concluded that before the construction of the project, A detailed mission plan with a certain network should be developed, with realistic arrangements for the lease time and number of rental units for mechanical equipment, scaffolding and template use, only if these infrastructures are available in a timely manner, This is conducive to the normal construction of the project. For a project, we can't only rely on the early expected plan, we should combine the reality, according to the specific conditions of the construction site, according to the different progress of the project, we should work out a standard and reasonable, Plan according to the actual situation on the spot, and optimize continuously, make the corresponding measures to ensure the high-quality completion of the project. This principle is applied to the concrete construction practice to guide the target cost management (here the target cost management includes project cost management and objective management, the purpose of which is to reduce the construction cost of the project and improve the management level.
【學(xué)位授予單位】:山東大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2013
【分類號】:TU723.3

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