發(fā)布時間：2018-04-05 16:30

  本文選題：施工企業(yè)　切入點：工程項目　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文

【摘要】：隨著我國經(jīng)濟(jì)的發(fā)展和城鎮(zhèn)化建設(shè)的加速，建筑行業(yè)進(jìn)入高速發(fā)展時期，但同時由于企業(yè)之間過度低價競標(biāo)、行業(yè)進(jìn)入門檻較低、境外建筑商入市勢頭兇猛，使得我國的施工企業(yè)處于一個過度競爭階段，進(jìn)而導(dǎo)致企業(yè)利潤空間受到嚴(yán)重擠壓，可以說已進(jìn)入到一個微利時代，那么如何控制工程項目成本已成為施工企業(yè)關(guān)注的焦點。 本文以提高施工企業(yè)工程項目成本控制水平，實現(xiàn)企業(yè)價值最大化為目的，在闡述工程項目成本的相關(guān)理論基礎(chǔ)上,結(jié)合當(dāng)前施工企業(yè)的生產(chǎn)經(jīng)營特點，對施工企業(yè)工程項目成本控制現(xiàn)狀進(jìn)行了分析，指出管理人員成本控制意識不夠、施工人員總體專業(yè)素質(zhì)不高、成本方法落后及崗位權(quán)責(zé)不明確是施工企業(yè)在成本控制方面存在的主要問題，并究其成因。針對施工企業(yè)工程項目成本控制的現(xiàn)狀，，制定了一套成本控制優(yōu)化方案，以應(yīng)對工程項目內(nèi)容和施工環(huán)境的復(fù)雜多變，該方案不僅明確了施工企業(yè)工程項目成本控制的原則、目標(biāo)、步驟，還優(yōu)化了工程項目成本的過程控制，并運用掙值法從工程成本發(fā)生的各個環(huán)節(jié)著手采取目標(biāo)設(shè)定、實際成本與目標(biāo)成本對比、偏差分析等一系列成本控制措施，對工程項目成本進(jìn)行動態(tài)監(jiān)控。最后將成本控制優(yōu)化方案應(yīng)用到北京城建公司嘉軒花園項目中，有效解決了以往在施工過程出現(xiàn)的諸多不良現(xiàn)象及問題，取得了良好的成本控制效果。
[Abstract]:With the development of our country's economy and the acceleration of urbanization, the construction industry has entered a period of rapid development, but at the same time, due to the excessive low bidding among enterprises, the threshold of entry is lower, and the market entry momentum of overseas builders is fierce.The construction enterprises in our country are in a stage of excessive competition, which leads to the serious squeezing of the profit space of the enterprises. So how to control the cost of the construction projects has become the focus of attention of the construction enterprises.The purpose of this paper is to improve the cost control level of engineering projects in construction enterprises and realize the maximization of enterprise value. On the basis of expounding the relevant theories of engineering project costs and combining the characteristics of production and management of construction enterprises at present,This paper analyzes the current situation of cost control of engineering projects in construction enterprises, and points out that the cost control consciousness of management personnel is not enough, and the overall professional quality of construction personnel is not high.Backward cost method and unclear position power and responsibility are the main problems in cost control of construction enterprises, and the causes are investigated.In view of the current situation of cost control of engineering projects in construction enterprises, a set of optimization scheme of cost control is formulated to cope with the complexity and variety of the contents and environment of construction projects. This scheme not only clarifies the principle of cost control of construction projects in enterprises, but also provides a new way to control the cost of engineering projects in construction enterprises.Objectives, steps, and process control of project cost are optimized, and a series of cost control measures, such as target setting, comparison between actual cost and target cost, deviation analysis and so on, are taken by using earned value method from each link of project cost.Monitor the project cost dynamically.Finally, the cost control optimization scheme is applied to the Jiaxuan Garden Project of Beijing City Construction Company, which effectively solves many bad phenomena and problems in the past construction process, and achieves good cost control effect.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.92

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本文編號：1715594