【摘要】：我國(guó)建筑施工企業(yè)的項(xiàng)目成本控制很多采取“先干后算”的方法,落后的成本控制方法導(dǎo)致了成本的損失。CNCEC14公司也面臨同樣的問(wèn)題,并且公司已意識(shí)到轉(zhuǎn)變傳統(tǒng)的成本控制方法迫在眉睫。針對(duì)CNCEC14公司的X產(chǎn)品技術(shù)改造項(xiàng)目主體工程,如何進(jìn)行項(xiàng)目的成本控制改革,以避免成本損失,具有較強(qiáng)的現(xiàn)實(shí)意義。 本文在對(duì)X產(chǎn)品技術(shù)改造項(xiàng)目主體工程簡(jiǎn)介的基礎(chǔ)上,以該項(xiàng)目的主體工程為研究對(duì)象進(jìn)行成本控制研究。在項(xiàng)目開(kāi)始前,運(yùn)用目標(biāo)責(zé)任成本理論對(duì)項(xiàng)目主體工程目標(biāo)成本進(jìn)行了分解。在項(xiàng)目開(kāi)展過(guò)程中,以目標(biāo)責(zé)任成本理論為指導(dǎo),運(yùn)用掙值理論,結(jié)合項(xiàng)目進(jìn)度進(jìn)行項(xiàng)目主體工程的成本分析,并對(duì)存在的成本控制問(wèn)題的成因進(jìn)行了分析,進(jìn)而運(yùn)用動(dòng)態(tài)控制理論提出了項(xiàng)目主體工程成本控制問(wèn)題的解決措施并對(duì)效果進(jìn)行了評(píng)價(jià)。 本文在X產(chǎn)品技術(shù)改造項(xiàng)目主體工程中使目標(biāo)責(zé)任成本體系得以規(guī)范有效的運(yùn)行,并運(yùn)用掙值理論和動(dòng)態(tài)控制理論解決了項(xiàng)目主體工程存在的成本控制問(wèn)題,降低了外部因素所導(dǎo)致的項(xiàng)目的成本損失,確保了項(xiàng)目的利潤(rùn),從而保證了企業(yè)的利益,為企業(yè)提高競(jìng)爭(zhēng)力提供了保障。同時(shí),該項(xiàng)目主體工程的成本管理和控制方法對(duì)其它類似項(xiàng)目具有一定的借鑒意義。
[Abstract]:The project cost control of construction enterprises in our country often adopts the method of "doing first and then calculating", and the backward cost control method leads to the loss of cost. CNCEC14 Company is also faced with the same problem. And the company has realized that changing the traditional cost control method is imminent. It is of great practical significance to carry out the cost control reform in order to avoid the cost loss in the main project of X product technical transformation project of CNCEC14 Company. On the basis of brief introduction to the main project of X product technical transformation project, this paper takes the main project of the project as the research object to carry on the cost control research. Before the beginning of the project, the objective cost of the project subject is decomposed by the theory of objective responsibility cost. In the process of project development, under the guidance of objective responsibility cost theory, using earned value theory, combined with project schedule, the cost analysis of the main project is carried out, and the causes of the existing cost control problems are analyzed. Then, the paper puts forward the measures to solve the problem of project subject engineering cost control by using dynamic control theory and evaluates the effect. In this paper, the target responsibility cost system can be standardized and effectively run in the main project of X product technical transformation project, and the cost control problem of the project subject project is solved by using earned value theory and dynamic control theory. It reduces the cost loss of the project caused by the external factors, ensures the profit of the project, thus ensures the benefit of the enterprise and provides the guarantee for the enterprise to improve its competitiveness. At the same time, the cost management and control method of the main project has certain reference significance to other similar projects.
【學(xué)位授予單位】：大連理工大學(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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本文編號(hào)：2326825