本文關(guān)鍵詞：基于掙值法的JM公司成本控制研究　出處：《沈陽工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本控制 掙值法 工程項目 基準(zhǔn)計劃 控制偏差

【摘要】：房地產(chǎn)熱潮席卷而來,建筑行業(yè)迅猛發(fā)展,建筑市場競爭進(jìn)入白熱化狀態(tài)。其中,整個建筑企業(yè)為了謀求生存,不斷優(yōu)化自身組織機(jī)構(gòu)和產(chǎn)品,激烈的競爭導(dǎo)致企業(yè)的生存環(huán)境也日益復(fù)雜,尤其是建筑施工企業(yè)受到競爭后面臨破產(chǎn)等問題。對此,建筑企業(yè)在如此環(huán)境中,必須提升自身的綜合實力和競爭力,占據(jù)有利的市場位置,在能在競爭叢林中立足和發(fā)展。建筑企業(yè)提升自身競爭力的前提是獲得盈利,其中減少建筑施工項目的成本是競爭力提升的關(guān)鍵渠道,同時也是企業(yè)優(yōu)化管理制度的保障。但是,目前國內(nèi)絕大部分建筑施工企業(yè)采取的成本控制方法極為簡單,甚至無法減低成本,導(dǎo)致盈利少或建筑施工被迫終止。因此,科學(xué)合理的成本控制方法能有效減少建筑施工企業(yè)的成本,繼而保障企業(yè)的盈利,提升企業(yè)的核心競爭力。本文繼續(xù)探討如何建立有效的成本控制方法來提升建筑施工企業(yè)的核心競爭力。對此,本文從施工項目的成本控制相關(guān)理論出發(fā),進(jìn)行系統(tǒng)的論述,尤其是關(guān)于成本控制的影響要素和成本控制的概念、歷史發(fā)展和核心內(nèi)容,繼而對施工項目的成本控制方法進(jìn)行介紹。接下來,介紹了一個非常重要的掙值法成本控制理論,包括掙值法的可行性、應(yīng)用案例、應(yīng)用優(yōu)勢和劣勢等內(nèi)容,也包括了這一方法的數(shù)學(xué)模型分析、應(yīng)用原理和理論基礎(chǔ)等。掙值法的數(shù)學(xué)模型分析中,主要介紹了分析的標(biāo)準(zhǔn)、偏離預(yù)算的根源,繼而對掙值法控制施工項目成本的未來應(yīng)用做相應(yīng)的展望。為了進(jìn)一步論述掙值法成本控制的應(yīng)用,本文還舉了JM公司為例,通過實際案例分析,重現(xiàn)了掙值法的應(yīng)用,并提出可行性的實踐方法。掙值法的應(yīng)用不限于施工項目的某一個階段,而是所有的成本控制。因此,掙值法在不同的階段,其監(jiān)督管理和具體應(yīng)用流程是不同的,需要針對不同階段進(jìn)行系列研究。本文對此,系統(tǒng)地分析了房地產(chǎn)公司應(yīng)用掙值法控制施工項目成本所存在的不足和弊端。此外,通過分析掙值法控制施工項目成本的具體流程和方法,并對如何提高這一方法的效率,提出部分可行性的對策。
[Abstract]:With the rapid development of the construction industry and the fierce competition in the construction market, the whole construction enterprise continuously optimizes its organization and products in order to survive. The fierce competition leads to the increasingly complex living environment of the enterprises, especially the construction enterprises face bankruptcy after the competition. In such an environment, the construction enterprises. We must enhance our comprehensive strength and competitiveness, occupy a favorable market position, and be able to stand and develop in the competitive jungle. The premise of building enterprises to enhance their competitiveness is to gain profits. Among them, reducing the cost of construction projects is the key channel to enhance competitiveness, and it is also the guarantee of enterprise optimization management system. At present, the cost control method adopted by most construction enterprises in China is very simple, even can not reduce the cost, resulting in less profit or construction is forced to terminate. Scientific and reasonable cost control method can effectively reduce the cost of construction enterprises, and then ensure the profits of enterprises. This paper continues to explore how to establish an effective cost control method to enhance the core competitiveness of construction enterprises. Carry on the systematic discussion, especially about the influence factor of the cost control and the concept of cost control, historical development and core content, then introduce the cost control method of the construction project. This paper introduces a very important cost control theory of earned value method, including the feasibility of earned value method, application cases, applied advantages and disadvantages, and also includes the mathematical model analysis of this method. In the mathematical model analysis of earned value method, it mainly introduces the standard of analysis and the source of deviation from budget. In order to further discuss the application of earned value method cost control, this paper also takes JM company as an example, through the actual case analysis. The application of earned value method is not limited to one stage of construction project, but all cost control. Therefore, earned value method is in different stages. Its supervision and management and specific application process are different, need to be aimed at different stages of a series of research. This paper systematically analyzes the shortcomings and drawbacks of the real estate company in controlling the construction project cost by the earned value method. In addition, the concrete process and method of controlling the construction project cost by the earned value method are analyzed. And how to improve the efficiency of this method, put forward some feasible countermeasures.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42

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本文編號：1377509