W公司总价包干民用项目施工费用控制研究—花满庭13#楼项目施工费用控制

发布时间：2017-12-28 22:08

本文关键词：W公司总价包干民用项目施工费用控制研究—花满庭13#楼项目施工费用控制　出处：《电子科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：成本控制贯穿于施工阶段的全过程,是施工企业成本管理中十分重要的工作。目前施工企业的市场竞争日趋激烈,施工企业要想在工程项目中获取最大净利润并在激烈的竞争中立于不败之地,就必须重视成本控制,使其成为公司的核心竞争力。本文成本研究对象为花满庭13#楼工程,该工程施工图纸内总价包干,设计变更采用一单一结方式按实结算。成本控制研究时间为2014年3月1日至2014年6月10日,共102天。本文通过W公司公司和项目部两级费用控制体系、完善的管理制度和费用控制具体措施进行研究,公司通过五个阶段进行全过程成本控制,项目部依据公司下达的责任书对费用控制进行具体实施;成本控制程序包括成本预测、成本控制、成本核算、成本分析和成本考核,旨在对施工企业的成本控制做出探讨。研究以花满庭工程建设项目为成本控制对象,运用目标成本和责任成本对施工对全过程成本进行控制,利用挣值法对成本绩效进行分析;对人材机费用,间接费用等制定了具体的成本控制措施。同时对项目部成本控制制度进行研究,使成本控制制度化和规范化。研究还结合W公司的实际资金管理情况,为本项目制订了前三个月的资金收支计划,融资计划,资金收支分析等项目资金控制方案,从而完善了成本控制内容。通过费用控制研究,花满庭工程不仅在工期、质量、安全等方面按满足甲方要求,而且该项目最终成本比目标成本有所下降,项目最终收益率较目标收益率有所提高。
[Abstract]:The cost control runs through the whole process of the construction stage. It is a very important work in the cost management of the construction enterprises. At present, the market competition of construction enterprises is becoming increasingly fierce. If construction enterprises want to get the biggest net profit in engineering projects and remain invincible in fierce competition, we must pay attention to cost control and make them become the core competitiveness of the company. The research object of this paper is 13# building engineering cost cost report, the construction drawings in the lump sum, using a single node design change in real settlement way. The cost control study was from March 1, 2014 to June 10, 2014, with a total of 102 days. The W company and the project department two level cost control system, perfect management system and cost control measures of the company, the whole process of cost control through five stages, the project department according to the company issued letters of responsibility for the specific implementation of cost control; cost control procedures including cost forecast, cost control, cost accounting cost analysis and cost assessment of the cost control of construction enterprises is discussed. Study on flower Ting project construction cost control object, using the target cost and responsibility cost of construction control of the whole process cost, using the Earned Value Analysis of cost performance method; cost of personnel machine, indirect costs to develop specific cost control measures. At the same time, the cost control system of the project department is studied to institutionalize and standardize the cost control. Combined with the actual fund management situation of W company, the project funds control plan for the first three months has been worked out for the project, including financing plan, financing plan, capital expenditure analysis and so on, so as to improve the content of cost control. Through the study on the cost control, cost engineering in the period, not only Fullhouse quality, safety and other aspects to meet the requirements of Party A, and the final cost of the project than the target cost decline, eventually yield over the target rate increased.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.72

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