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保障房項(xiàng)目成本控制的分析研究

發(fā)布時(shí)間:2018-09-05 20:36
【摘要】:保障性住房作為國家為中低收入群體提供的限定標(biāo)準(zhǔn),限定價(jià)格及租金的特殊住房,是保障民生的政策性住房。因此,在保證質(zhì)量的前提下,實(shí)現(xiàn)工程成本的合理化控制成為了國家、相關(guān)建筑企業(yè)關(guān)注及研究的熱點(diǎn)。 本論文從三個(gè)方面就保障房項(xiàng)目成本管理進(jìn)行分析研究,首先對(duì)項(xiàng)目成本管理的理論進(jìn)行闡述,將成本管理的概念進(jìn)行剖析并對(duì)成本管理的發(fā)展情況進(jìn)行介紹,總結(jié)并整理出成本管理體系;第二方面研究成本控制的組織措施,其中包括項(xiàng)目成本管理的層次和職責(zé)劃分、項(xiàng)目經(jīng)理部組織的再設(shè)計(jì)、項(xiàng)目管理人員的成本責(zé)任分析、項(xiàng)目管理人員的穩(wěn)定、運(yùn)用成本控制的組織措施解決的問題等幾個(gè)主要方面;第三方面主要研究分析成本管理的方法和圍繞計(jì)劃成本的成本控制。 針對(duì)以上幾個(gè)方面,本文通過對(duì)先進(jìn)、成熟的保障房項(xiàng)目成本控制理論的介紹,討論和研究了項(xiàng)目成本控制的分析方法、以計(jì)劃成本為中心的集成WBS、OBS、CBS的成本控制方法,并且對(duì)建筑工程項(xiàng)目的組織架構(gòu)進(jìn)行了再設(shè)計(jì),根據(jù)施工項(xiàng)目的特點(diǎn)設(shè)計(jì)了各崗位的責(zé)任。同時(shí),本文運(yùn)用時(shí)間、進(jìn)度、費(fèi)用法和成本控制圖法對(duì)成本控制進(jìn)行分析。時(shí)間、進(jìn)度、費(fèi)用法可以應(yīng)用在施工項(xiàng)目實(shí)施過程中,動(dòng)態(tài)的反映工時(shí)進(jìn)度、實(shí)際發(fā)生成本、目標(biāo)成本之間的關(guān)系,運(yùn)用圖線及時(shí)反映目標(biāo)成本與實(shí)際成本之間的偏差。發(fā)現(xiàn)偏差后,可運(yùn)用成本控制圖法,對(duì)偏差進(jìn)行分析,找出偏差的原因,從而有針對(duì)性的制定措施,糾正偏差。 本文還以計(jì)劃成本為中心,將WBS(工作結(jié)構(gòu)分解)、OBS(組織結(jié)構(gòu)分解)、CBS(成本分解)集成起來,是本文的創(chuàng)新之處。強(qiáng)調(diào)在工作和成本分解的同時(shí),也將項(xiàng)目的組織結(jié)構(gòu)分解,并建立起對(duì)應(yīng)和關(guān)聯(lián)。將項(xiàng)目成本控制的責(zé)任分解至組織架構(gòu)中的上至項(xiàng)目經(jīng)理,下至現(xiàn)場(chǎng)工人的每個(gè)成員。真正建立起全面的成本控制意識(shí)。最后,對(duì)項(xiàng)目部組織架構(gòu)重新設(shè)計(jì),將各個(gè)崗位的責(zé)任加以細(xì)化。運(yùn)用有效的組織措施,順利得解決現(xiàn)階段成本控制過程中產(chǎn)生的組織不利,以及由于項(xiàng)目部各部門員工分工不明確的原因,,而導(dǎo)致的種種無法達(dá)到最終目標(biāo)的問題。
[Abstract]:As a kind of special housing which limits the price and rent, it is a kind of policy housing to protect people's livelihood. Therefore, on the premise of quality assurance, the realization of rational control of engineering cost has become a hot spot in the country and related construction enterprises. This paper analyzes and studies indemnificatory apartment's project cost management from three aspects. Firstly, the theory of project cost management is expounded, the concept of cost management is analyzed and the development of cost management is introduced. Summing up and sorting out the cost management system, the second aspect studies the organizational measures of cost control, including the level and responsibility division of project cost management, the redesign of project management department, the cost responsibility analysis of project management personnel. The stability of the project manager, the problems solved by the organization measures of cost control, etc. The third part mainly studies the methods of cost management and the cost control around the planned cost. In view of the above several aspects, through the introduction of the advanced and mature indemnificatory apartment project cost control theory, this paper discusses and studies the analysis method of the project cost control, and the cost control method of integrated WBS,OBS,CBS, which takes the plan cost as the center. The organizational structure of the construction project is redesigned, and the responsibility of each post is designed according to the characteristics of the construction project. At the same time, this paper uses time, schedule, cost and cost control chart to analyze cost control. The method of time, schedule and cost can be used in the implementation of construction project to dynamically reflect the progress of working hours, the actual cost and the relationship between the target cost and the actual cost, and the deviation between the target cost and the actual cost can be reflected by the drawing line in time. After finding the deviation, the cost control chart method can be used to analyze the deviation and find out the reason of the deviation, so as to formulate the relevant measures and correct the deviation. This paper also takes the planning cost as the center and integrates WBS (work structure decomposition) and WBS (cost decomposition), which is the innovation of this paper. At the same time of work and cost decomposition, the organizational structure of the project is decomposed and corresponding and related are established. Break down responsibility for project cost control to each member of the organization from the project manager to the site worker. Truly establish a comprehensive sense of cost control. Finally, the organizational structure of the project department is redesigned to refine the responsibilities of each post. By using effective organizational measures, the problems of organization disadvantage arising in the process of cost control at the present stage and the problems caused by the unclear division of labor among the staff of the project department can not reach the final goal.
【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】:2013
【分類號(hào)】:TU723.3

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