【摘要】：近年來創(chuàng)意動(dòng)漫產(chǎn)業(yè)在我國北京、上海、深圳、杭州和青島等城市如火如荼地發(fā)展,大量的創(chuàng)意動(dòng)漫產(chǎn)業(yè)園基地在全國各地迅速崛起,為我國創(chuàng)意動(dòng)漫產(chǎn)業(yè)的快速發(fā)展提供了堅(jiān)實(shí)的基礎(chǔ)和良好的條件。與此同時(shí)為了帶動(dòng)二線城市的經(jīng)濟(jì)發(fā)展,為城市的經(jīng)濟(jì)注入新的活力,近些年來在二三線城市出現(xiàn)了一批新的創(chuàng)意動(dòng)漫產(chǎn)業(yè)園項(xiàng)目,但是相對于國外和一線城市的產(chǎn)業(yè)園,二線城市的中小型產(chǎn)業(yè)園在開發(fā)的過程中項(xiàng)目管理整體水平相對較低,其中表現(xiàn)最為突出的一個(gè)方面就集中在成本管理上,使得許多中小型創(chuàng)意動(dòng)漫產(chǎn)業(yè)園企業(yè)陷入了缺乏持續(xù)性發(fā)展、低效率、低利潤的混亂的競爭環(huán)境中。因此,如何提高中小型城市中創(chuàng)意動(dòng)漫產(chǎn)業(yè)園的成本控制水平具有普遍的研究意義。 本文將動(dòng)漫產(chǎn)業(yè)園作為研究的對象,通過對以往齊賽工貿(mào)有限公司其他項(xiàng)目的分析和整理,發(fā)現(xiàn)該公司的成本管理體系主要存在缺乏項(xiàng)目的市場調(diào)研和可行性研究、不重視項(xiàng)目設(shè)計(jì)階段的成本控制、招標(biāo)階段公平性不足,施工階段直接費(fèi)用過高、竣工結(jié)算不合理方面的問題。 針對發(fā)現(xiàn)的問題,本文以齊賽創(chuàng)意動(dòng)漫產(chǎn)業(yè)園項(xiàng)目的具體情況為出發(fā)點(diǎn),使用成本管理中科學(xué)的理論和方法為項(xiàng)目決策階段、項(xiàng)目設(shè)計(jì)階段、項(xiàng)目招標(biāo)階段、項(xiàng)目施工階段、項(xiàng)目竣工階段等整個(gè)工程的各個(gè)不同階段的成本控制設(shè)計(jì)了管理方案,通過加強(qiáng)項(xiàng)目的風(fēng)險(xiǎn)性研究從而做出科學(xué)的決策;通過使用限額設(shè)計(jì)、優(yōu)化設(shè)計(jì)方案以及推行設(shè)計(jì)招標(biāo)的具體措施加強(qiáng)設(shè)計(jì)階段的成本管理;通過嚴(yán)格審查投標(biāo)企業(yè)的資質(zhì)、制定合理科學(xué)的招標(biāo)制度和程序等方式方法加強(qiáng)招標(biāo)階段的成本控制;利用掙值法進(jìn)行成本的糾偏、建立有效的全員成本管理以及明確考核標(biāo)準(zhǔn)等方法來控制項(xiàng)目的成本,在施工階段加強(qiáng)項(xiàng)目的成本控制;在項(xiàng)目的竣工階段,結(jié)算并審核項(xiàng)目整個(gè)開發(fā)過程中的人力和物力,并通過實(shí)際的數(shù)據(jù)來觀察項(xiàng)目成本管理的執(zhí)行情況。 通過對齊賽創(chuàng)意動(dòng)漫產(chǎn)業(yè)園項(xiàng)目的研究得出結(jié)論,創(chuàng)意動(dòng)漫產(chǎn)業(yè)園項(xiàng)目的成本控制是一個(gè)系統(tǒng)的過程,加強(qiáng)創(chuàng)意動(dòng)漫產(chǎn)業(yè)園項(xiàng)目的成本管理不能僅僅局限于項(xiàng)目的施工階段,只有將科學(xué)有效的成本控制措施應(yīng)用于整個(gè)項(xiàng)目開發(fā)過程中,才能達(dá)到項(xiàng)目利益的預(yù)期目標(biāo)和成本控制的預(yù)期目標(biāo),提高中小型城市的創(chuàng)意動(dòng)漫產(chǎn)業(yè)園的投資回報(bào)率,從而提高企業(yè)的經(jīng)濟(jì)利益。
[Abstract]:In recent years, the creative animation industry has developed in full swing in Beijing, Shanghai, Shenzhen, Hangzhou and Qingdao, and a large number of creative animation industry parks have risen rapidly throughout the country. For the rapid development of China's creative animation industry to provide a solid foundation and good conditions. At the same time, in order to promote the economic development of the second-tier cities and inject new vitality into the urban economy, in recent years, a number of new creative animation industry park projects have appeared in the second-and third-tier cities, but compared with the industrial parks in foreign and first-tier cities, The overall level of project management in small and medium-sized industrial parks in second-tier cities is relatively low in the process of development, and one of the most outstanding aspects is focused on cost management. Making many small and medium creative animation industry park enterprises into a lack of sustained development, low efficiency, low profit chaos competition environment. Therefore, how to improve the cost control level of creative animation industry park in small and medium cities has universal significance. This paper takes the animation industry park as the object of study, through the analysis and arrangement of other projects of Qisai Industry and Trade Co., Ltd. in the past, finds that the cost management system of this company mainly lacks the market research and feasibility study of the project. The cost control in the project design phase is ignored, the fairness of the bidding stage is insufficient, the direct cost in the construction stage is too high, and the settlement of the completed project is unreasonable. In view of the problems found, this paper takes the specific situation of the project of Qisai creative animation industry park as the starting point, uses the scientific theory and method of cost management as the project decision-making stage, the project design stage, the project bidding stage, the project construction stage, the project design stage, the project bidding stage, the project construction stage, Cost control in different stages of the project, such as the completion stage of the project, is designed to make scientific decisions by strengthening the risk study of the project, and through the use of quota design, Optimizing the design scheme and carrying out the concrete measures of the design bidding to strengthen the cost management in the design stage, strengthening the cost control in the bidding stage by strictly examining the qualification of the bidding enterprise, formulating reasonable and scientific bidding system and procedure, etc. The method of earned value is used to correct the cost, to establish effective management of full staff cost and to make sure the assessment standard to control the cost of the project, to strengthen the cost control of the project in the construction phase, and to strengthen the cost control of the project in the stage of completion of the project. Check and review the manpower and material resources in the whole development process, and observe the implementation of project cost management through actual data. The conclusion is that the cost control of the creative animation industry park project is a systematic process, and strengthening the cost management of the creative animation industry park project can not be limited to the construction stage of the project. Only by applying scientific and effective cost control measures to the whole project development process can we achieve the expected goal of project interest and cost control, and improve the return on investment of creative animation industry park in small and medium-sized cities. In order to improve the economic interests of enterprises.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：G124;F275.3

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