發(fā)布時間：2018-05-13 08:16

  本文選題：成本控制 + 掙值法　； 參考：《安徽大學》2014年碩士論文

【摘要】：隨著中國經(jīng)濟的發(fā)展和城市化進程的加快,房地產(chǎn)建設(shè)項目的數(shù)量呈現(xiàn)了直線性的上漲,我國大型建筑施工企業(yè)面臨著空前的發(fā)展機遇。然而建筑施工企業(yè)由于其技術(shù)含量不高,行業(yè)準入門檻低的特點,競爭異常激烈,再加上在全球化背景之下,許多國際化的建筑企業(yè)也不斷的加入到中國建筑施工業(yè)的競爭之中,因此,國內(nèi)的施工企業(yè)想要獲得優(yōu)勢在競爭中贏得市場,我們必須專注于以下兩個方面：一是在不斷提升技術(shù)水平的同時提高管理水平,以管理促進企業(yè)的全面發(fā)展；另一方面是要嚴格控制項目成本,挖掘潛力,不斷創(chuàng)新,在保證工程質(zhì)量和人員安全的前提下,盡可能的減少不必要資源的使用,降低項目成本,從而相對提高企業(yè)盈利的能力,獲得經(jīng)濟效益。企業(yè)想在競爭激烈的建筑施工市場贏得市場取得優(yōu)勢,就必須不斷的拓寬市場范圍的同時降低自身的施工成本。所以,企業(yè)亟需建立一個科學、完善的成本控制系統(tǒng)用來合理的控制成本,增強自身的競爭力。 本文分為五個部分,第一部分是引言部分,分別介紹了研究的背景、本文的意義和主要研究方法,并且概括總結(jié)國內(nèi)外學者的主要研究觀點。第二部分詳細介紹了施工項目成本控制理論,其中重點闡述了施工項目成本控制的構(gòu)成與分類和掙值法的基本原理,為進一步分析BY集團的項目成本控制方法提供了理論依據(jù)。第三部分描述了BY集團項目施工成本控制的現(xiàn)狀,并主要剖析了當前該集團施工項目成本控制中存在主要問題以及對這些問題進行成因分析,第四部分則采用案例研究的方式,對民權(quán)四季新城項目的成本控制過程作了詳細的研究分析,對項目施工方案進一步優(yōu)化,最終降低了施工項目的成本。第五部分將民權(quán)四季新城項目成本控制改進后的前后效果進行了全方位的對比,同時還對企業(yè)目前實施成本控制的問題做了具體的分析。 本文的創(chuàng)新與特色是,雖然中國建筑施工企業(yè)普遍還存在著許多問題,如大多數(shù)企業(yè)片面追求規(guī)模經(jīng)濟實行粗放型經(jīng)營,管理水平仍停留在一個較低的水平,本文依托上海市BY集團,闡述了該集團的成本管理現(xiàn)狀,運用施工項目成本控制的相關(guān)原理并采用先進的成本管理方法優(yōu)化民權(quán)四季新城項目成本控制方法,實現(xiàn)了施工成本和施工工期的同步控制。
[Abstract]:With the development of China's economy and the acceleration of urbanization, the number of real estate construction projects has increased linearly, and large construction enterprises in China are facing unprecedented opportunities for development. However, because of its low technological content and low barriers to entry, construction enterprises are extremely competitive, and in the context of globalization, Many international construction enterprises also join the competition of China's construction industry. Therefore, domestic construction enterprises want to gain advantages and win the market in the competition. We must focus on the following two aspects: one is to improve the level of management while improving the level of technology to promote the overall development of the enterprise; on the other hand, we must strictly control the cost of the project, tap the potential, and constantly innovate. Under the premise of ensuring engineering quality and personnel safety, the use of unnecessary resources is reduced as much as possible, and the project cost is reduced, thus improving the profitability of the enterprise and obtaining economic benefits. In order to win the market advantage in the competitive construction market, enterprises must continue to broaden the scope of the market and reduce their own construction costs. Therefore, it is urgent for enterprises to establish a scientific and perfect cost control system to control costs reasonably and enhance their competitiveness. This paper is divided into five parts, the first part is the introduction part, respectively introduced the research background, the significance of this paper and the main research methods, and summarized the main research points of domestic and foreign scholars. In the second part, the theory of construction project cost control is introduced in detail, in which the composition and classification of construction project cost control and the basic principle of earned value method are expounded, which provides a theoretical basis for further analysis of project cost control method of by Group. The third part describes the current situation of construction cost control of by group project, and mainly analyzes the main problems and causes of these problems in the cost control of the construction project of the group. The fourth part adopts the method of case study. This paper makes a detailed study and analysis on the cost control process of the four seasons new town project of civil rights, further optimizes the construction scheme of the project, and finally reduces the cost of the construction project. The fifth part compares the effect of the cost control of the four seasons New Town Project before and after the improvement, at the same time, it makes a concrete analysis on the implementation of cost control in enterprises. The innovation and characteristics of this paper are that, although there are still many problems in Chinese construction enterprises, such as the one-sided pursuit of scale economy and extensive management in most enterprises, the management level is still at a relatively low level. This paper, relying on Shanghai by Group, expounds the current situation of cost management of the Group, applies the relevant principles of construction project cost control and adopts advanced cost management method to optimize the cost control method of the four seasons New Town Project of Civil Rights. The synchronous control of construction cost and construction period is realized.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：TU723.3;F426.92

【參考文獻】

相關(guān)期刊論文 前10條

1 陳新國;郭培培;;基于掙值管理方法的煤礦項目成本與進度控制研究[J];財會通訊;2013年11期

2 胡德銀;應(yīng)用贏得值評估原理實行項目費用／進度綜合控制（上）[J];化工設(shè)計;1994年02期

3 肖芳林;仇俊林;;運用價值工程分析方法,控制施工項目成本[J];經(jīng)營與管理;2010年06期

4 劉靜林;呂振飛;蘇翔;;基于承包商的掙值分析法改進研究[J];價值工程;2009年10期

5 豐景春,胡肇樞;工程項目進度-投資控制綜合子系統(tǒng)數(shù)學模型[J];建筑技術(shù)開發(fā);1999年03期

6 李彥明;施工企業(yè)的成本管理與控制[J];山西建筑;2003年15期

7 肖效源;;建筑施工企業(yè)項目成本控制與管理[J];山西建筑;2010年22期

8 李紅波;;基于掙值法的項目完工費用時點預(yù)測方法[J];企業(yè)家天地;2009年09期

9 周曉宏;項目管理中的掙值管理方法研究——兼與戚安邦同志商榷[J];數(shù)量經(jīng)濟技術(shù)經(jīng)濟研究;2005年04期

10 咸宏;;談施工企業(yè)應(yīng)用目標一作業(yè)成本管理的原則和措施[J];商業(yè)文化(學術(shù)版);2008年09期

，

本文編號：1882378