發(fā)布時間：2018-03-19 18:05

  本文選題：工程項目　切入點：項目管理　出處：《湖南大學》2013年碩士論文　論文類型：學位論文

【摘要】：建筑業(yè)是我國國民經(jīng)濟和社會發(fā)展的基礎(chǔ)產(chǎn)業(yè)，它與整個國家經(jīng)濟的發(fā)展、人民生活的改善有著密切的關(guān)系。隨著我國經(jīng)濟的發(fā)展，國家逐步加大對工程建設(shè)的投資力度，而目前我國建筑施工企業(yè)在工程項目成本管理方面還處于一種粗放、經(jīng)驗型管理的狀態(tài)，還存在成本管理職責不明、成本管理程序和環(huán)節(jié)缺失、成本管理方法不科學等諸多問題，導致大部分施工企業(yè)利潤率都很低；加之建筑材料和勞動力價格不斷上漲，使得施工企業(yè)的利潤空間更小，如何更有效的加強項目成本管理對于每一個施工企業(yè)而言都是迫在眉睫的了。 本文首先闡述了項目成本管理的相關(guān)理論，再分析了湖南大坤公司的項目成本管理現(xiàn)狀及存在的問題，后以恒大城項目為實施對象，針對項目實際情況，建立成本控制體系，探索全面、全過程、全員參與的成本管理體系。以項目進展為軸，從中標后施工準備、施工實施到收尾及保修階段，從項目外部到內(nèi)部，通過對各項費用、各個環(huán)節(jié)的成本控制，分析已發(fā)生的成本，考核各項成本工作，輔以約束和激勵機制，來實現(xiàn)成本的全面、全過程控制。通過這次研究，提高恒大城項目成本管理水平，，力爭實現(xiàn)項目預定的利潤目標。 本文旨在探索適合我國建筑工程項目的成本管理方法，指導建筑工程的成本管理工作，為合理確定和有效控制建筑工程成本提供指導意見，希望這次研究能為建筑工程項目的成本管理提供參考，為我國建筑施工企業(yè)提高成本管理水平，降低企業(yè)成本尋找到一條新的出路。
[Abstract]:The construction industry is the basic industry of the national economy and social development of our country. It is closely related to the development of the whole country's economy and the improvement of the people's living standard. With the development of our country's economy, the state has gradually increased its investment in the project construction. At present, the construction enterprises of our country are still in a state of extensive and experiential management in the aspect of project cost management, and there are still some problems in cost management, such as unclear responsibility of cost management, lack of procedures and links of cost management. Many problems, such as unscientific cost management methods, have led to low profit margins for most construction enterprises. In addition, the rising prices of construction materials and labor have made the profit margins of construction enterprises even smaller. How to strengthen the project cost management is urgent for every construction enterprise. This paper first expounds the relevant theories of project cost management, then analyzes the current situation and existing problems of project cost management in Hunan Dakun Company, then takes the Hengdacheng Project as the implementation object, and establishes the cost control system according to the actual situation of the project. To explore a comprehensive, full process, full participation in the cost management system. Based on the project progress as the axis, from the bid after the construction preparation, construction implementation to the end and warranty stage, from the project outside to the internal, through the various costs, The cost control of each link, the analysis of the cost that has occurred, the examination of the cost work, and the implementation of the overall and whole process control of the cost with constraints and incentive mechanisms. Through this study, the level of cost management of the Hengdacheng project can be improved. Strive to achieve the stated profit target of the project. The purpose of this paper is to explore the cost management methods suitable for the construction projects in China, to guide the cost management of the construction projects, and to provide guidance for the rational determination and effective control of the cost of the construction projects. It is hoped that this study can provide a reference for the cost management of construction projects and find a new way to improve the cost management level and reduce the cost of construction enterprises in our country.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.92;F406.72

【參考文獻】

相關(guān)期刊論文 前10條

1 劉希宋,杜丹麗;實施作業(yè)成本法的關(guān)鍵——作業(yè)成本核算[J];商業(yè)研究;2004年13期

2 岳殿民;吳曉丹;;基于價值鏈理論的成本管理體系研究[J];商業(yè)研究;2008年07期

3 張力;;建設(shè)工程項目成本管理分析[J];財經(jīng)界(學術(shù)版);2012年02期

4 姚武;;項目成本管理諸環(huán)節(jié)存在的問題及對策[J];建筑;2007年12期

5 閆慶豹;;淺析工程項目成本管理與控制[J];經(jīng)濟師;2007年06期

6 張慶偉;李文華;;施工企業(yè)工程項目成本管理芻議[J];經(jīng)濟研究導刊;2007年06期

7 姚家城;;價值鏈分析法在企業(yè)成本管理中的應用[J];能源技術(shù)與管理;2009年06期

8 汪永華;謝菊蘭;;淺析建設(shè)工程項目的全過程成本管理[J];能源技術(shù)與管理;2011年06期

9 趙金紅;;建筑企業(yè)價值鏈分析法初探[J];山西建筑;2007年36期

10 李俊杰;;施工企業(yè)成本管理的問題及措施[J];會計之友(中旬刊);2007年03期

本文編號：1635396