投資合作模式下的城市園林綠化工程施工階段成本控制研究
本文選題:園林綠化工程 + 全過程; 參考:《青島理工大學(xué)》2014年碩士論文
【摘要】:近年來隨著我國(guó)人口增長(zhǎng)、城市化進(jìn)程的不斷加快,建設(shè)過程中由于對(duì)環(huán)境保護(hù)力度不足,導(dǎo)致城市生態(tài)環(huán)境被破壞。園林綠化作為改善城市生態(tài)環(huán)境,實(shí)現(xiàn)可持續(xù)發(fā)展的重要因素,越來越得到重視。同時(shí)國(guó)家城市規(guī)劃政策和“園林城市”、“生態(tài)城市”等標(biāo)準(zhǔn)也讓地方政府不斷加大園林綠化工程投資,使得園林綠化行業(yè)進(jìn)入高速發(fā)展階段。 在園林工程施工過程中,政府投資項(xiàng)目的付款比例普遍較低,工程完工后一般有2-3年的養(yǎng)護(hù)期,工程款回收周期也較長(zhǎng)。近幾年BT施工模式在大型園林工程中逐漸得到推廣,這對(duì)施工單位的資金實(shí)力提出了更高的要求。大多數(shù)園林企業(yè)一般是通過銀行貸款或短期的民間借貸籌集資金,籌資渠道少,規(guī)模受限且成本較高。受制于資金限制,施工單位承攬工程能力受到很大影響。同時(shí)民間資本總量巨大,缺少收益高風(fēng)險(xiǎn)小的投資渠道。合作施工模式能夠吸納民間資本以投資形式參與工程施工,雙方共同進(jìn)行項(xiàng)目的成本管理,共同參與工程利潤(rùn)分配。作為一種新型施工籌資方式,使投資方及施工方雙方合作共贏。本文就合作投資模式在園林工程中的應(yīng)用進(jìn)行了探究。 相對(duì)于房建、市政、安裝工程,園林工程有其特殊性。主要表現(xiàn)在其所用的主要材料為具有生命的植物,使得園林綠化工程具有季節(jié)性強(qiáng),工期緊張的特點(diǎn)。園林綠化工程相關(guān)的項(xiàng)目管理理論及體系研究相對(duì)滯后。施工過程中的成本管理對(duì)于能否實(shí)現(xiàn)項(xiàng)目利潤(rùn)最大化,以較高的利潤(rùn)率吸引投資單位參與合作施工至關(guān)重要。本文就全面成本管理、全壽命周期成本管理體系在園林綠化工程中的實(shí)際應(yīng)用進(jìn)行了實(shí)踐。就如何通過成本預(yù)測(cè)、成本計(jì)劃、成本目標(biāo)分解及實(shí)施,成本核算達(dá)成成本控制目標(biāo)進(jìn)行了研究。通過研究提出了園林綠化工程的人工、機(jī)械、材料及管理費(fèi)用的具體成本控制措施?梢詾閳@林綠化工程的成本控制提供借鑒。
[Abstract]:In recent years, with the increase of population and the acceleration of urbanization, the urban ecological environment has been destroyed due to the lack of environmental protection in the construction process. As an important factor to improve urban ecological environment and realize sustainable development, landscape greening has been paid more and more attention. At the same time, the national urban planning policy and the standards of "garden city" and "ecological city" also make the local government increase the investment of landscaping engineering and make the garden greening industry enter the stage of high speed development. In the construction process of garden engineering, the payment ratio of the government investment project is generally low. After the completion of the project, the maintenance period is generally 2-3 years, and the recovery period of the project funds is also longer. In recent years, BT construction mode has been gradually popularized in large-scale garden projects, which puts forward higher requirements for the capital strength of construction units. Most garden enterprises usually raise funds through bank loans or short-term private loans, which have few financing channels, limited scale and high cost. Subject to capital constraints, construction units contracted by the project capacity is greatly affected. At the same time, the total amount of private capital is huge, lack of high-risk investment channels. The cooperative construction mode can absorb the private capital to participate in the project construction in the form of investment, the two sides jointly carry on the project cost management, participate in the project profit distribution together. As a new type of construction financing, the investors and the construction side to cooperate and win. This paper probes into the application of cooperative investment mode in garden engineering. Relative to the housing, municipal, installation projects, garden engineering has its particularity. The main performance is that the main materials used are plants with life, which makes the landscape engineering have the characteristics of strong seasonality and tight construction period. The research of project management theory and system related to landscape engineering is lagging behind. The cost management in the construction process is very important to maximize the profit of the project and attract the investment units to participate in the cooperative construction with high profit margin. In this paper, the practical application of total cost management and whole life cycle cost management system in landscape engineering is put into practice. This paper studies how to achieve the cost control goal by cost prediction, cost planning, cost target decomposition and implementation, and cost accounting. The cost control measures of artificial, mechanical, material and management cost of landscaping engineering are put forward. It can provide reference for the cost control of landscape engineering.
【學(xué)位授予單位】:青島理工大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:TU723.3;TU986.3
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