本文選題：成本管理 + 項(xiàng)目管理��； 參考：《昆明理工大學(xué)》2014年碩士論文

【摘要】：隨著市場經(jīng)濟(jì)環(huán)境競爭日益激烈,大多數(shù)競爭性行業(yè)都面臨著一個(gè)問題,那就是如何通過控制生產(chǎn)企業(yè)的成本來盈利,建筑施工企業(yè)也面臨著同樣的問題。建筑施工行業(yè)是國家的基礎(chǔ)性行業(yè),建筑施工企業(yè)經(jīng)濟(jì)效益如何,對(duì)整個(gè)國民經(jīng)濟(jì),尤其是建筑業(yè)的經(jīng)濟(jì)效益關(guān)系極大。而施工企業(yè)的經(jīng)濟(jì)效益如何,在很大程度上取決于施工企業(yè)的經(jīng)營管理水平。目前,建筑施工行業(yè)正在推行的招(投)標(biāo)制度,圍繞著縮短施工工期、降低施工造價(jià)、提高施工質(zhì)量和提高投資效益進(jìn)行改革,這對(duì)于施工企業(yè)來說,需要更全面的管理計(jì)劃。要適應(yīng)這一改革的新形勢,建筑施工企業(yè)必須迅速改變長期以來存在的隊(duì)伍素質(zhì)差、管理水平低、技術(shù)落后的狀況,以提高建筑施工企業(yè)整體素質(zhì),增強(qiáng)應(yīng)變能力和競爭能力。本文的研究以T公司DS高速公路項(xiàng)目的實(shí)際虧損狀況為切入點(diǎn),圍繞著提出問題、分析問題和解決問題的邏輯思路進(jìn)行。通過對(duì)T公司DS高速公路項(xiàng)目經(jīng)理部的實(shí)際調(diào)研,研究項(xiàng)目成本分析及控制過程中存在的虧損問題。通過成本比較法,對(duì)施工項(xiàng)目盈虧風(fēng)險(xiǎn)的五項(xiàng)具體費(fèi)用以及影響總成本構(gòu)成的其他因素,進(jìn)行分析比較。主要是將實(shí)際使用成本與目標(biāo)計(jì)劃成本做對(duì)比分析,再通過實(shí)際調(diào)查取證,找出T公司DS高速公路項(xiàng)目成本管理中人工費(fèi)用、材料費(fèi)用、機(jī)械設(shè)備費(fèi)用、其他直接費(fèi)用和間接費(fèi)用這五項(xiàng)基本費(fèi)用發(fā)生變動(dòng)的原因,并提出解決這些問題的辦法和措施。 通過對(duì)本文的研究分析,T公司要想解決DS高速公路項(xiàng)目中存在成本虧損的問題,必須從以下五個(gè)方面進(jìn)行成本控制： ①針對(duì)T公司DS高速公路項(xiàng)目自然與社會(huì)風(fēng)險(xiǎn)控制的問題,提出了以下兩點(diǎn)建設(shè)性的意見：一、建立自然環(huán)境應(yīng)急管理機(jī)制；二、正確解決與當(dāng)?shù)鼐用裆鐣?huì)關(guān)系。 ②針對(duì)T公司DS高速公路項(xiàng)目行為風(fēng)險(xiǎn)控制的問題,主要從三個(gè)方面出發(fā)：從管理層架構(gòu)角度建立成本控制體系；二、建立財(cái)務(wù)管理制度,制定財(cái)務(wù)使用計(jì)劃；三、規(guī)范材料管理制度和機(jī)械設(shè)備的合理利用。 ③針對(duì)T公司DS高速公路項(xiàng)目生產(chǎn)風(fēng)險(xiǎn)控制的問題,主要從三個(gè)方面出發(fā)：一、建立項(xiàng)目質(zhì)量管理體制、測量體系、試驗(yàn)體系和現(xiàn)場管理體系；二、建立健全部門崗位職責(zé)和加強(qiáng)完善施工隊(duì)伍的管理；三、提出生產(chǎn)管理具體措施,加強(qiáng)安全管理。 ④針對(duì)T公司DS高速公路項(xiàng)目合同風(fēng)險(xiǎn)控制的問題,以合同管理常見的幾大問題為出發(fā)點(diǎn),通過加強(qiáng)施工階段合同管理、重視工程變更及時(shí)跟進(jìn)和提高工程索賠管理水平,來增加項(xiàng)目收益,達(dá)到項(xiàng)目盈利目的。 文章通過對(duì)T公司DS高速公路項(xiàng)目的成本分析,揭示了建筑施工企業(yè)的成本管理現(xiàn)狀,為的是加強(qiáng)建筑施工企業(yè)的成本管理意識(shí),建立健全建筑施工企業(yè)成本管理機(jī)制,促進(jìn)我國建筑施工企業(yè)朝著科學(xué)、規(guī)范的道路發(fā)展,提高建筑施工企業(yè)的經(jīng)濟(jì)效益。
[Abstract]:With the increasingly fierce competition in the market economy environment, most competitive industries are faced with a problem, that is, how to control the cost of production enterprises to profit, construction enterprises are also facing the same problem. The construction industry is the basic industry of the country. The economic benefits of the construction enterprises are of great importance to the whole national economy, especially to the economic benefits of the construction industry. The economic benefit of the construction enterprise depends on the management level of the construction enterprise to a great extent. At present, the bidding (bidding) system, which is being implemented in the construction industry, focuses on shortening the construction period, reducing the construction cost, improving the construction quality and improving the investment efficiency. This is a reform for the construction enterprises. A more comprehensive management plan is needed. In order to adapt to the new situation of this reform, the construction enterprises must quickly change the condition of poor quality of the team, low management level and backward technology, so as to improve the overall quality of the construction enterprises and enhance their adaptability and competitiveness. This paper takes the actual deficit of DS expressway project of T Company as the breakthrough point, and focuses on the logical thinking of problem raising, problem analysis and problem solving. Through the actual investigation of DS Expressway Project Manager Department of T Company, this paper studies the problem of loss in the process of project cost analysis and control. Through the method of cost comparison, this paper analyzes and compares the five specific costs of the construction project profit and loss risk and the other factors that affect the total cost composition. It mainly compares the actual use cost with the target plan cost, and then through the actual investigation and collection of evidence, finds out the cost of labor, materials, machinery and equipment in the cost management of DS expressway project of T Company. Other direct and indirect costs are the reasons for the change of the five basic costs, and the solutions and measures to solve these problems are put forward. Through the research and analysis of this paper, the paper analyzes that the company wants to solve the problem of cost loss in DS expressway project. It is necessary to carry out cost control from the following five aspects: (1) aiming at the problem of natural and social risk control in DS expressway project of T Company, this paper puts forward the following two constructive suggestions: first, establish the natural environment emergency management mechanism; Secondly, to solve the problem of behavior risk control of DS expressway project of T company, we should set up cost control system from the angle of management structure, and second, we should set up a cost control system from the angle of management structure. Third, standardize material management system and rational use of machinery and equipment. Third, aim at the problem of risk control of DS expressway project in T Company, Mainly from three aspects: first, to establish a project quality management system, measurement system, test system and on-site management system; second, to establish and improve the responsibilities of departments and strengthen the management of construction team; third, The concrete measures of production management and the strengthening of safety management are put forward. 4 aiming at the problem of contract risk control in DS expressway project of T Company, this paper takes several common problems in contract management as the starting point, through strengthening the contract management in the construction stage, Pay attention to project change timely follow up and improve project claim management level to increase project income and achieve project profit. By analyzing the cost of DS expressway project of T Company, this paper reveals the current situation of cost management in construction enterprises, in order to strengthen the cost management consciousness of construction enterprises and establish and perfect the cost management mechanism of construction enterprises. To promote the development of construction enterprises in our country towards scientific and standardized roads, and to improve the economic benefits of construction enterprises.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.72;F426.92

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本文編號(hào)：2026923