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基于掙值法的北建公司施工項(xiàng)目成本管理控制研究

發(fā)布時(shí)間:2018-01-08 17:14

  本文關(guān)鍵詞:基于掙值法的北建公司施工項(xiàng)目成本管理控制研究 出處:《河北經(jīng)貿(mào)大學(xué)》2014年碩士論文 論文類型:學(xué)位論文


  更多相關(guān)文章: 北建公司 工程項(xiàng)目 成本控制 進(jìn)度控制 掙值法


【摘要】:眾所周知,工程項(xiàng)目的實(shí)施在工程項(xiàng)目生命周期中,,屬于一個(gè)很重要的階段,業(yè)主可以通過招標(biāo)的方式,將某工程項(xiàng)目的實(shí)施發(fā)包給中標(biāo)的承包商。由承包商來組織項(xiàng)目的一切施工工作,其中就包括了施工項(xiàng)目組織機(jī)構(gòu)的構(gòu)建;人財(cái)物的調(diào)配和使用;根據(jù)施工圖以及合同規(guī)范來實(shí)施工程項(xiàng)目等。而其工程項(xiàng)目的經(jīng)濟(jì)目標(biāo)可以通過工程施工成本控制來實(shí)現(xiàn)。在市場(chǎng)經(jīng)濟(jì)條件下,項(xiàng)目的成本控制不但存在于整個(gè)項(xiàng)目管理中,而且在整個(gè)施工企業(yè)管理中都有著十分重要的作用,所以,對(duì)工程項(xiàng)目施工成本控制的探討顯得尤其的重要。隨著基建管理體制改革的不斷深化,建筑施工企業(yè)的生產(chǎn)方式發(fā)生了巨大的變化,從而形成了把項(xiàng)目管理作為重點(diǎn)的企業(yè)生產(chǎn)經(jīng)營的運(yùn)作模式。但是成本管理和控制是其主要內(nèi)容。項(xiàng)目的成本控制,則是決定著建筑施工企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力的關(guān)鍵,所以項(xiàng)目的成本控制已經(jīng)成為了建筑施工企業(yè)的經(jīng)營管理改革與完善的不可缺的內(nèi)容。因此,研究工程項(xiàng)目的成本控制對(duì)于完善投資體制的改革與加強(qiáng)建筑施工企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力是有非常重要的現(xiàn)實(shí)意義的。 筆者探討了現(xiàn)階段項(xiàng)目管理中成本與進(jìn)度兩者之間的相關(guān)性,并且探討了分離控制具體問題;接著探討了“掙值法”、流程、數(shù)據(jù)、計(jì)算等諸多方面的內(nèi)容:利用這一理論在實(shí)踐中的具體應(yīng)用狀況,同時(shí)引入B工程之中,總結(jié)出了這種方法的實(shí)施過程。實(shí)踐會(huì)證明:工程項(xiàng)目的進(jìn)度和成本同步控制的“掙值法”,屬于非常有效的技術(shù)手段,主要是以貨幣量評(píng)定項(xiàng)目實(shí)施進(jìn)展情況,著重于有效控制成本與進(jìn)度兩個(gè)方面,這種辦法總成本在7500萬元,工期一年半的B工程中的成功應(yīng)用,實(shí)現(xiàn)項(xiàng)目承包合同中的成本、進(jìn)度、質(zhì)量、三大控制目標(biāo)。本項(xiàng)目的研究結(jié)果為“掙值法”在工程的項(xiàng)目進(jìn)度和成本的同步控制中的有效應(yīng)用提供了一種可行可靠的方法。
[Abstract]:As we all know, the implementation of engineering projects in the project life cycle, belong to a very important stage, owners can through the way of bidding. Contract the implementation of a project to the winning contractor. The contractor shall organize all the construction work of the project, including the construction of the organization of the construction project; The allocation and use of human and property; According to the construction drawings and contract specifications to implement the project, and the economic objectives of the project can be achieved through engineering construction cost control. In the market economy conditions. The cost control of the project not only exists in the whole project management, but also plays a very important role in the whole construction enterprise management. With the deepening of capital construction management system reform, the mode of production of construction enterprises has undergone tremendous changes. Thus formed the project management as the focus of the operation mode of enterprise production and operation, but cost management and control is the main content of the project cost control. It is the key to determine the market competitiveness of construction enterprises, so project cost control has become an indispensable content of management reform and improvement of construction enterprises. It is of great practical significance to study the cost control of engineering projects for perfecting the reform of investment system and strengthening the market competitiveness of construction enterprises. The author discusses the correlation between cost and schedule in current project management, and discusses the specific problems of separation control. Then discusses the "earned value method", flow, data, calculation and other aspects of the content: the use of this theory in practice in the specific application of the situation, at the same time the introduction of B engineering. The implementation process of this method is summarized. The practice will prove that the "earned value method", which synchronizes the control of the progress and cost of the project, is a very effective technical means. The paper mainly evaluates the progress of the project by the amount of money, focusing on the two aspects of effective cost control and progress. The total cost of this method is 75 million yuan, the construction period is one and a half years of B project successful application. Realize the cost, schedule and quality of the project contract. The research results of this project provide a feasible and reliable method for the effective application of earned value method in the synchronous control of project schedule and cost.
【學(xué)位授予單位】:河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F275;F426.92

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 蘇桂玉;;企業(yè)成本管理控制研究[J];經(jīng)營管理者;2015年31期



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