【摘要】：施工階段是把建筑工程由圖紙轉(zhuǎn)變?yōu)閷?shí)體的階段，也是整個(gè)建筑工程成本支出最大的階段，是直接關(guān)系建筑企業(yè)最終盈利水平的關(guān)鍵階段，因此對(duì)于建筑施工企業(yè)來(lái)講，如何做好建筑工程施工階段的成本控制，降低項(xiàng)目的成本支出，為企業(yè)爭(zhēng)取更高的利潤(rùn)水平是當(dāng)前我國(guó)建筑施工企業(yè)所急需解決的重要問(wèn)題。 目前我國(guó)在成本管理和成本控制等方面的研究日益成熟，尤其是成本控制方法的研究更是取得突破性的發(fā)展，已經(jīng)被部分大型施工企業(yè)所采用，且取得了顯著的成效。但是大多數(shù)的建筑施工企業(yè)的管理方式依舊延續(xù)傳統(tǒng)的管理方式，即重工程、輕核算，單純的強(qiáng)調(diào)目標(biāo)成本，忽視進(jìn)度、質(zhì)量與成本之間的相互關(guān)系，多數(shù)的企業(yè)存在對(duì)成本控制不能引起足夠重視，對(duì)新方法新理論在成本控制中的應(yīng)用不夠關(guān)注，成本控制的方法執(zhí)行不到位、資源消耗監(jiān)管不力等的問(wèn)題，成本控制中過(guò)多的依賴工程人員的經(jīng)驗(yàn)，多形成的是大概、大約等粗放式的結(jié)論，，管理過(guò)程中缺乏精細(xì)化的數(shù)據(jù)分析與支持，對(duì)于實(shí)際與計(jì)劃的偏差分析以事后核算為主。正是在這樣的背景下，現(xiàn)代建筑企業(yè)迫切需要進(jìn)行成本控制方式的改革，尋求一套適合自身發(fā)展的成本控制模式。 本文通過(guò)對(duì)施工階段成本控制的理論與實(shí)踐的研究，結(jié)合外事學(xué)院教學(xué)樓項(xiàng)目的成本控制情況分析建筑施工企業(yè)的成本控制的現(xiàn)狀及其存在的問(wèn)題，并對(duì)施工階段成本控制的影響因素進(jìn)行分析，在此基礎(chǔ)上從施工企業(yè)自身原因的角度出發(fā)，沿著施工階段成本控制的預(yù)控階段、過(guò)程階段及糾偏三個(gè)階段，結(jié)合外事學(xué)院教學(xué)樓項(xiàng)目的成本數(shù)據(jù)及實(shí)際情況，對(duì)建筑施工企業(yè)施工過(guò)程中如何應(yīng)用價(jià)值工程和掙值分析法實(shí)現(xiàn)有效的成本控制進(jìn)行詳細(xì)的描述，完成了對(duì)S公司成本控制制度的改進(jìn)，并提出了完善S公司成本控制的措施建議，以期能夠改變我國(guó)當(dāng)前施工階段成本控制方法落后的現(xiàn)狀，提高企業(yè)的競(jìng)爭(zhēng)力，促進(jìn)企業(yè)發(fā)展。
[Abstract]:The construction stage is the stage of transforming the construction project from drawing to entity, and it is also the stage in which the cost of the whole construction project is the largest, and is the key stage directly related to the final profit level of the construction enterprise. Therefore, for the construction enterprise, How to control the construction cost in construction stage, reduce the cost expenditure of the project and strive for a higher profit level for the enterprise is an important problem that is urgently needed to be solved by the construction enterprises in our country at present. At present, the research on cost management and cost control in our country is increasingly mature, especially the research of cost control method has made a breakthrough development, has been adopted by some large construction enterprises, and has achieved remarkable results. However, most of the management methods of construction enterprises still continue the traditional management methods, that is, emphasizing engineering, light accounting, simply emphasizing the target cost, neglecting the progress, and the relationship between quality and cost. Most enterprises do not pay enough attention to cost control, do not pay enough attention to the application of new method and new theory in cost control, do not implement the method of cost control in place, and so on. Too much reliance on the experience of engineers in cost control results in a general, roughly extensive conclusion, a lack of detailed data analysis and support in the management process. The deviation analysis between the actual and the plan is based on the accounting afterwards. It is under this background that modern construction enterprises urgently need to reform the way of cost control and seek a set of cost control mode suitable for their own development. Based on the study of the theory and practice of cost control in construction stage, this paper analyzes the current situation and existing problems of cost control in construction enterprises in combination with the cost control situation of teaching building project in Foreign Affairs College. Based on the analysis of the influencing factors of cost control in construction stage, from the point of view of the reasons of the construction enterprise, the paper follows the three stages of cost control in construction stage, pre-control stage, process stage and correction of deviation. Combining with the cost data and actual situation of the teaching building project of Foreign Affairs College, this paper describes in detail how to use value engineering and earned value analysis method to realize effective cost control in construction process of construction enterprises. The cost control system of S Company has been improved, and the measures to improve the cost control system of S Company have been put forward in order to change the current situation of the backward cost control methods in the construction phase of our country and to improve the competitiveness of the enterprises. Promote the development of enterprises.
【學(xué)位授予單位】：西安建筑科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：TU723.3

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