發(fā)布時間：2018-11-25 13:07

【摘要】：最近幾年，施工企業(yè)的數(shù)目和勞動力成本增加、宏觀經(jīng)濟和房地產(chǎn)市場調(diào)控、工程質(zhì)量風險也給施工企業(yè)帶來了巨大的挑戰(zhàn),其競爭和壓力與日俱增。通過什么樣的方式提高施工企業(yè)的項目利潤，增加企業(yè)盈利，是現(xiàn)階段施工企業(yè)在競爭較大的市場保持競爭力的方法之一。卓越的成本管理水平是提高施工企業(yè)獲利的重要一環(huán)，，但是我國施工企業(yè)仍然采用傳統(tǒng)的成本管理模式。該模式管理粗放、方式單一，成本管理的效果不理想，因此需要一種經(jīng)過改進的先進方法來進行施工項目的成本管理。 精益建造下的施工項目成本管理就是在這樣的背景下提出。積極引進先進的精益建造方法運用于施工項目的成本管理當中，可以減少在施工過程當中產(chǎn)生的非增值作業(yè)以及浪費，提高施工企業(yè)的成本管理水平。但是在我國對于精益建造的在施工項目成本管理中的應用還處于初級階段，沒有形成一個完整的精益建造下的成本管理體系。由于成本管理是一個復雜的工程，使得改變現(xiàn)階段的成本管理體系工作體系比較難，因此如何選擇精益建造當中的工具在不改變現(xiàn)有成本管理的體系下進行施工項目成本管理，對于施工項目成本管理是一個有待解決的重要問題。 本文在介紹了現(xiàn)有成本管理理論的基礎之上，首先分析了現(xiàn)階段施工項目成本管理出現(xiàn)的問題。其次，提出運用精益建造的思想到施工項目成本管理中，構(gòu)建精益建造下的施工項目成本管理體系。該體系包括了作為精益建造成本管理體系支撐層的成本信息管理平臺，作為該體系下成本管理層的總承包商和分包商、勞務分包企業(yè)、現(xiàn)場建筑工人，輔助進行成本預測、核算、偏差分析的方法層，進行成本持續(xù)改進的技術(shù)層。第五章以某施工項目為例，對精益建造下的成本管理體系進行了實際運用，明確了項目的成本目標，利用作業(yè)成本法對該項目的部分混凝土工程成本進行了核算，使用成本數(shù)據(jù)對項目進行的某段時間內(nèi)進行了成本偏差和計劃完成率分析，運用技術(shù)層內(nèi)的相關技術(shù)對該施工項目成本管理中出現(xiàn)的問題進行了持續(xù)改進，并提出了優(yōu)化建議。 將精益建造的思想應用于建筑施工項目的成本管理不僅有利于成本預測、確定成本目標，而且可以對施工流程進行優(yōu)化，持續(xù)改進作業(yè)過程，從而實現(xiàn)對施工項目成本進行實時動態(tài)管理，優(yōu)化施工現(xiàn)場的資源配置，減少施工項目成本。
[Abstract]:In recent years, the number of construction enterprises and labor costs have increased, macroeconomic and real estate market regulation, engineering quality risks have also brought great challenges to construction enterprises, its competition and pressure is increasing. How to improve the project profit and increase the profit of the construction enterprise is one of the methods to keep the construction enterprise competitive in the competitive market at present. Excellent cost management level is an important part of improving the profit of construction enterprises, but Chinese construction enterprises still adopt the traditional cost management mode. The mode management is extensive, the mode is simple, the effect of cost management is not ideal, so an improved advanced method is needed to carry out the cost management of the construction project. The construction project cost management under lean construction is put forward under such background. The introduction of advanced lean construction methods to the cost management of construction projects can reduce the non-value-added operations and waste in the construction process and improve the cost management level of construction enterprises. However, the application of lean construction in construction project cost management is still in the primary stage in our country, and has not formed a complete cost management system under lean construction. Because cost management is a complex project, it is difficult to change the current cost management system, so how to choose the tools in lean construction to manage the cost of construction project without changing the existing cost management system. The cost management of construction project is an important problem to be solved. Based on the introduction of the existing cost management theory, this paper first analyzes the problems in the cost management of construction projects at the present stage. Secondly, the idea of lean construction is applied to the cost management of construction project, and the cost management system of construction project under lean construction is constructed. The system includes a cost information management platform as the supporting layer of the lean construction cost management system, a general contractor and subcontractor for the cost management under the system, a labor subcontractor, an on-site construction worker, and an auxiliary cost forecast. Accounting, deviation analysis of the method layer, the cost of continuous improvement of the technical layer. The fifth chapter takes a construction project as an example, carries on the actual application to the cost management system under the lean construction, has defined the project cost goal, has carried on the accounting to the part concrete engineering cost of the project by using the activity-based costing method. The cost deviation and plan completion rate of the project are analyzed in a certain period of time by using the cost data. The problems in the cost management of the construction project are continuously improved by using the relevant technologies in the technical layer, and the optimization suggestions are put forward. Applying the idea of lean construction to the cost management of construction project is not only beneficial to cost prediction and cost target determination, but also to the optimization of construction process and continuous improvement of operation process. Thus, the construction project cost can be managed dynamically in real time, the construction site resources can be optimized, and the construction project cost can be reduced.
【學位授予單位】：重慶大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：TU723.3

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相關博士學位論文 前1條

1 張園;住宅虛擬企業(yè)精益建造實施能力研究[D];天津大學;2012年

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