本文選題：成本控制　切入點：項目成本管理　出處：《浙江理工大學》2017年碩士論文

【摘要】：當前我國施工企業(yè)存在項目生產(chǎn)成本過高、資源浪費、項目質(zhì)量無法保證的現(xiàn)象,不利于企業(yè)健康發(fā)展。因此,有效的成本控制是十分必要的,其主要目的在于在保質(zhì)保量的前提下,降低項目成本開支,合理資源配置,使企業(yè)收益最優(yōu)、利潤最大。文中以WL公司作為研究對象,運用理論論證和實例分析結(jié)合法,分析項目成本管理存在的問題,發(fā)現(xiàn)該公司在成本管理流程缺乏系統(tǒng)性,成本控制方法不完善,項目成本與進度控制分離,成本開支監(jiān)督較弱,導致工程項目實際成本大大超過預算成本,多個項目虧損,這不僅影響企業(yè)的經(jīng)營效益,也會使企業(yè)競爭力減弱。根據(jù)問題分析,借鑒國內(nèi)外成本控制的經(jīng)驗,結(jié)合公司及項目實際情況,提出針對性建議。把原有的工程預算法結(jié)合掙得值法運用到實際項目中,合理分配項目工作結(jié)構(gòu),明確管理人員權責,按照進度編制成本計劃,最后引入掙得值法,運用掙得值法的參數(shù)計算項目進度與成本的偏差,分析偏差原因所在,并及時準確的調(diào)整后續(xù)項目進度安排。從而規(guī)避成本控制風險的產(chǎn)生,判斷成本監(jiān)控的有效性,確保進度的完成,使項目管理人員科學、合理的分配管理資源,確保建筑施工順利開展,同時也為建筑施工企業(yè)成本控制提供了管理啟示。
[Abstract]:At present, the construction enterprises in our country have the phenomenon that the cost of project production is too high, the resources are wasted and the quality of the project can not be guaranteed, which is not conducive to the healthy development of enterprises.Therefore, effective cost control is very necessary, the main purpose of which is to reduce the project cost expenditure, reasonable resource allocation, and make the enterprise benefit the best and the biggest profit under the premise of quality and quantity.This paper takes WL Company as the research object, analyzes the problems existing in the project cost management by using the method of theoretical argumentation and case analysis, and finds out that the cost management process of WL Company is not systematic and the cost control method is not perfect.The project cost is separated from schedule control, and the supervision of cost and expenditure is weak, which leads to the actual cost of engineering project greatly exceeding the budget cost and the loss of many projects, which not only affects the operating efficiency of the enterprise, but also weakens the competitiveness of the enterprise.According to the problem analysis, draw lessons from the experience of cost control at home and abroad, combined with the actual situation of the company and the project, put forward targeted suggestions.Apply the original project budget law to the actual project, distribute the work structure of the project reasonably, define the manager's rights and responsibilities, draw up the cost plan according to the schedule, and finally introduce the earned value method.The deviation between project schedule and cost is calculated by using the parameters of earned value method, the causes of deviation are analyzed, and the schedule of subsequent projects is adjusted timely and accurately.In order to avoid the production of cost control risk, judge the effectiveness of cost monitoring, ensure the completion of progress, make the project management personnel scientific, reasonable allocation of management resources, to ensure the smooth development of construction,At the same time, it also provides management inspiration for cost control of construction enterprises.
【學位授予單位】：浙江理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：TU723.3

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