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高校修繕項(xiàng)目成本控制研究

發(fā)布時(shí)間:2018-06-11 16:23

  本文選題:高校修繕工程 + 成本管理 ; 參考:《中國(guó)海洋大學(xué)》2013年碩士論文


【摘要】:近幾年,為培養(yǎng)和儲(chǔ)備高素質(zhì)人才,我國(guó)不斷深入高等教育體制改革,加強(qiáng)高等院校建設(shè),為提高高校師資力量、硬件設(shè)施投入大量資金,使得高等教育實(shí)現(xiàn)了跨越式發(fā)展;為師生提供更舒適、便利、高效用的學(xué)習(xí)生活環(huán)境,各高校不斷擴(kuò)大其規(guī)模,進(jìn)一步優(yōu)化校園建筑設(shè)施。因此,新建、擴(kuò)建校園,修繕老舊校舍、基礎(chǔ)設(shè)施的工程量、工程規(guī)模不斷加大。高校修繕工程作為高校自身發(fā)展的關(guān)鍵環(huán)節(jié)和重要手段,其目的在于延長(zhǎng)校舍使用年限,降低開展大型工程施工項(xiàng)目成本,提高高校資金的使用效益,符合科學(xué)發(fā)展觀要求。在我國(guó),高校修繕工程越來越得到國(guó)家、學(xué)校及社會(huì)的重視。但是,在實(shí)際施工過程中其在成本管理管理方面特別是施工方成本控制過程仍有許多可以改進(jìn)之處。 施工成本管理是指對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)過程中發(fā)生的成本、費(fèi)用通過一系列方法進(jìn)行施工項(xiàng)目成本預(yù)測(cè)、成本決策、成本計(jì)劃、成本核算、成本控制、成本分析和成本考核等管理工作。成本控制是成本管理的重要手段,是指在項(xiàng)目實(shí)施過程中,對(duì)影響施工項(xiàng)目成本的各種因素進(jìn)行計(jì)劃,實(shí)時(shí)調(diào)節(jié),將施工過程中產(chǎn)生的實(shí)際費(fèi)用嚴(yán)格控制在成本計(jì)劃范圍內(nèi),計(jì)算實(shí)際成本與計(jì)劃成本之間的差異并進(jìn)行分析反饋,并進(jìn)一步指導(dǎo)成本控制進(jìn)行,最終使項(xiàng)目達(dá)到既定的成本控制目標(biāo)。成本控制的實(shí)施是保證施工企業(yè)完成既定成本目標(biāo)的重要手段;是降低施工企業(yè)成本,增加企業(yè)盈利的有效途徑;在企業(yè)項(xiàng)目管理中起到綜合的控制作用。 高校修繕工程成本控制具有成本控制對(duì)象多、難度大;工期成本要求嚴(yán)格,且需考慮因氣候等因素造成的其他成本;需充分發(fā)揮動(dòng)態(tài)反饋?zhàn)饔?指導(dǎo)改善施工管理運(yùn)行;對(duì)施工方成本控制能力要求高,需要有良好的成本控制運(yùn)行機(jī)制為依托等特點(diǎn)及需求。 本文研究首先通過分析闡述國(guó)內(nèi)外成本管理發(fā)展進(jìn)程及未來趨勢(shì),就我國(guó)成本管理特別是高校修繕工程成本管理現(xiàn)狀進(jìn)行分析,發(fā)現(xiàn)其中有待解決的問題;針對(duì)高校修繕工程的項(xiàng)目特點(diǎn),探討如何解決高校修繕工程成本控制的重點(diǎn)、難點(diǎn)。再次,從高校修繕工程施工方角度出發(fā),著眼于優(yōu)化項(xiàng)目全過程的成本管理,研究合理的高校修繕工程成本控制運(yùn)行機(jī)制及實(shí)用方法;最后,以中國(guó)海洋大學(xué)魚山校區(qū)圖書館修繕工程為例進(jìn)行修繕工程成本控制。將掙值原理運(yùn)用到實(shí)際工程成本控制當(dāng)中,既有利于圖書館修繕工程的成本管理,又能將理論運(yùn)用與實(shí)際,具有一定的學(xué)術(shù)價(jià)值。論文的創(chuàng)新點(diǎn)主要有:(1)結(jié)合高校修繕工程自身特點(diǎn),分析總結(jié)此類工程成本控制的特點(diǎn)、問題及針對(duì)性措施。(2)從高校修繕工程施工方角度,著眼于優(yōu)化項(xiàng)目全過程成本控制,建立有效的成本管理運(yùn)行機(jī)制及實(shí)用方法。(3)結(jié)合實(shí)際案例驗(yàn)證運(yùn)行機(jī)制及實(shí)用方法的可行性。
[Abstract]:In recent years, in order to train and reserve high-quality talents, our country has continuously deepened the reform of higher education system, strengthened the construction of colleges and universities, invested a lot of funds to improve the faculty of colleges and universities, and made the development of higher education by leaps and bounds. To provide a more comfortable, convenient and highly effective learning and living environment for teachers and students, colleges and universities continue to expand their scale and further optimize campus construction facilities. Therefore, the construction and expansion of the campus, the renovation of the old school, the construction of infrastructure, the scale of the project is increasing. As a key link and an important means for the development of colleges and universities, the purpose of the renovation project is to prolong the service life of school buildings, reduce the cost of carrying out large-scale construction projects, and improve the efficiency of the use of funds in colleges and universities, and meet the requirements of the scientific development view. In our country, the university repair project is paid more and more attention by the country, the school and the society. However, in the actual construction process, there are still many aspects that can be improved in cost management, especially in the process of construction cost control. Construction cost management refers to the cost that occurs in the process of production and operation of an enterprise. Cost management includes cost prediction, cost decision, cost planning, cost accounting, cost control, cost analysis and cost assessment. Cost control is an important means of cost management. It means to plan and adjust all kinds of factors that affect the cost of construction project in the course of project implementation, and strictly control the actual cost in the process of construction within the scope of cost plan. The difference between the actual cost and the planned cost is calculated and the feedback is analyzed, and the cost control is further guided so that the project can reach the established cost control target. The implementation of cost control is an important means to ensure the construction enterprises to achieve the established cost objectives, is an effective way to reduce the cost of construction enterprises and increase their profits. The cost control of the repair project in colleges and universities has many objects of cost control, which is difficult to control, the time limit cost is strict, and other costs caused by climate and other factors should be taken into account. It is necessary to give full play to the role of dynamic feedback to guide and improve the operation of construction management. It is necessary to have good operating mechanism of cost control and other characteristics and needs. Firstly, this paper analyzes the development process and future trend of cost management at home and abroad. This paper analyzes the current situation of cost management in our country, especially the cost management of university repair project, finds out the problems to be solved, and discusses how to solve the key points and difficulties of the cost control of university repair project in view of the project characteristics of university repair project. Thirdly, from the point of view of the construction side of the university repair project, we focus on optimizing the cost management of the whole process of the project, and study the reasonable operation mechanism and practical method of the cost control of the university repair project. Finally, Taking the library restoration project of Yushan Campus of Ocean University of China as an example, the cost control of the restoration project is carried out. Applying the earned value principle to the cost control of the actual project is not only beneficial to the cost management of the library repair project, but also to the application of the theory to the practice, which has certain academic value. The innovation points of this paper are as follows: (1) combining with the characteristics of the repair project in colleges and universities, this paper analyzes and summarizes the characteristics, problems and relevant measures of the cost control of this kind of project) from the angle of the construction side of the university repair project, it focuses on optimizing the cost control of the whole process of the project. To establish effective cost management operation mechanism and practical method. 3) to verify the feasibility of operation mechanism and practical method with practical cases.
【學(xué)位授予單位】:中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類號(hào)】:G647;TU723.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

1 毛亮;董巍;;高校修繕工程全過程管理探討[J];中國(guó)西部科技;2010年35期

2 楊春節(jié),侯永剛,李平;基于網(wǎng)絡(luò)圖的項(xiàng)目進(jìn)度和成本同步控制[J];浙江大學(xué)學(xué)報(bào)(工學(xué)版);2002年03期

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本文編號(hào):2005921

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