【摘要】：隨著我國經(jīng)濟(jì)的發(fā)展，在人民的生活水平得到顯著提高的同時(shí)，也帶來了一系列的問題，水資源的短缺便是其中之一。水資源的短缺是由許多問題造成的，其中之一便是由于工業(yè)化所帶來的水污染問題。我國目前的污水治理率遠(yuǎn)遠(yuǎn)低于發(fā)達(dá)國家的水平，故而在未來的二十年內(nèi)，可以預(yù)料污水治理問題將會(huì)得到政府及社會(huì)的廣泛重視。在污水治理的過程中，對(duì)于其成本進(jìn)行控制有著重要的意義�？刂瞥杀静粌H可以使得污水的工程更有效率為企業(yè)創(chuàng)造經(jīng)濟(jì)價(jià)值，更可以提高企業(yè)實(shí)施污水治理的積極性，從而響應(yīng)國家及社會(huì)的號(hào)召。 目前成本控制的方法有很多，例如作業(yè)成本法、價(jià)值工程法、成本企畫法還有掙值法。本文通過對(duì)這幾種方法進(jìn)行理論研究，比較其各自的優(yōu)缺點(diǎn)，從而找出一種更適于污水治理工程的成本控制方法，即掙值法。本文首先介紹了掙值法的起源和發(fā)展，接著在理論上闡述掙值法的內(nèi)容，并結(jié)合藍(lán)星污水治理的案例進(jìn)一步介紹了掙值法在實(shí)踐中的應(yīng)用情況，最終總結(jié)了掙值法在項(xiàng)目施工中的成本控制上所具有的獨(dú)到優(yōu)點(diǎn)，并對(duì)項(xiàng)目施工過程中，如何能夠做到科學(xué)有效地控制成本提出了展望。
[Abstract]:With the development of economy in our country, the living standard of the people has been improved significantly, but also brought a series of problems, the shortage of water resources is one of them. Water shortage is caused by many problems, one of which is water pollution caused by industrialization. The current sewage treatment rate in China is far lower than that in developed countries. Therefore, in the next 20 years, it can be expected that the government and society will pay more attention to sewage treatment. In the process of sewage treatment, it is of great significance to control its cost. Cost control can not only make sewage engineering more efficient to create economic value for enterprises, but also improve the enthusiasm of enterprises to implement sewage treatment, thus responding to the call of the country and society. At present, there are many methods of cost control, such as activity-based costing method, value engineering method, cost drawing method and earned value method. Based on the theoretical study of these methods, this paper compares their advantages and disadvantages, and finds out a more suitable cost control method for sewage treatment project, namely earned value method. This paper first introduces the origin and development of earned value method, then expounds the content of earned value method in theory, and further introduces the application of earned value method in practice with the case of blue star sewage treatment. Finally, the paper summarizes the unique advantages of earned value method in the cost control of project construction, and puts forward the prospect of how to control the cost scientifically and effectively in the process of project construction.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：X757;F426.31;F406.72

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 周海榮,李玲;成本企劃的不足及其改進(jìn)建議[J];財(cái)會(huì)通訊;2004年09期

2 郭賢寶;;高水平的項(xiàng)目管理工具——掙值法[J];中國有色建設(shè);2005年01期

3 趙峰;;基于關(guān)鍵路徑的掙值分析法的優(yōu)化研究[J];工業(yè)技術(shù)經(jīng)濟(jì);2007年06期

4 喻靜;潘邦全;張賽;蔣永輝;;掙值分析法在綜合項(xiàng)目管理系統(tǒng)中的應(yīng)用分析[J];安裝;2012年07期

5 安玲;;成本控制在成本管理中的作用[J];科技創(chuàng)新與應(yīng)用;2012年20期

6 徐榆秋;;房地產(chǎn)企業(yè)成本管控之我見[J];經(jīng)營管理者;2012年22期

7 郭志毅;;全集成自動(dòng)化在凌鋼污水回用項(xiàng)目中的應(yīng)用[J];工業(yè)控制計(jì)算機(jī);2013年06期

8 李璐秋;;成本控制原理分析[J];商業(yè)經(jīng)濟(jì);2010年16期

9 李喜云;;成本控制中要注重全員成本管理[J];科技信息(學(xué)術(shù)研究);2008年34期

10 ，

本文編號(hào)：2138694