长春凯悦酒店建设项目成本控制研究

发布时间：2018-01-03 16:10

本文关键词：长春凯悦酒店建设项目成本控制研究　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的发展和人民生活水平的提高酒店行业鳞次栉比，市场环境也得到完善和规范，法律法规的健全让各行各业有了强大的后盾。与此同时，，其所面临的市场竞争越来越激烈。受国家经济政策、宏观经济环境和市场竞争以及行业本身的特点等各种因素的影响，酒店行业普遍存在企业管理较为薄弱，控制手段相对缺乏的现状，市场的开放，对企业管理的要求也越来越高，建设施工行业为求得自身生存和持续发展，成本管理与控制便成为企业抵御内外压力的主要保障。当今时代，各种新兴的学科得到发展，项目管理理论和其中的成本控制方法也在这样的背景下日益发展成熟，很多科学的方法和理论逐渐应用于实践中。然而，很多学者在研究中把关注的焦点落在了施工方，而没有倾斜于使用方。众所周知，工程建设企业多数是以目标利润为导向，而最终使用方在项目控制上是被动的，在双方交付的时候，多以事后核算为重点、孤立强调成本目标，从而导致了项目成本控制的溢出，因此，项目使用方不仅要严格监督和审核工程建设企业的预算和报价表，更要形成属于自己的项目成本控制体系，从而降低投资成本，减少投用后运营压力。本论文通过对项目成本理论的研究以及对长春凯悦酒店项目成本控制现状的调研，寻找长春凯悦酒店项目成本控制中存在的问题，重点分析了这些问题的成因，发现长春凯悦酒店在成本控制方面重点存在以下问题：项目成本控制的观念和意识滞后、项目成本控制基础性工作薄弱、项目成本控制的制度和体系不健全、项目成本管理信息系统闲置等。针对问题症结，笔者对相关问题进行了深入的研究，并提出改善措施，重点阐述了优化成本控制流程和改进成本控制的措施，揭示了重视项目成本全过程管理和跟踪项目目标成本控制效果的意义，并提出改进成本控制措施要从转变成本控制观念、提高基础工作质量、完善控制制度体系、加强信息化建设等方面入手，为长春凯悦酒店项目成本控制提出了具体的改善措施。论文正是在这样的背景下，以长春凯悦酒店项目成本控制为研究内容，研究如何针对目前长春凯悦酒店项目成本控制中存在的问题，根据外部环境对建设工程项目成本控制的要求，探讨科学、有效并能够实现降低建设成本投资的成本控制方法，从而保证项目在计划时间内按照预期成本的预算完成建设，从而通过成本控制降低经营成本，提高酒店经济收益。本文旨在通过对长春凯悦酒店项目建设这一个例成本控制的分析，找出酒店项目在成本控制方面存在的不足和问题，提出解决措施，改善酒店项目成本控制能力，为其他酒店项目的成本控制提供借鉴和参考。本论文的创新之处主要体现在：打破常规的对工程建设企业成本控制的研究，通过对将交付使用方的成本控制研究，保护合同中甲方的利益，通过对对立面企业成本控制方法和措施的研究的借鉴以及自身控制过程中经验的总结和问题的寻找，探索出对于凯悦酒店项目最优成本控制方案。
[Abstract]:With the development of China's economy and the improvement of people's living standard the hotel industry market environment has also been row upon row of perfect and standard laws and regulations for all walks of life has a strong backing. At the same time, in the face of increasingly fierce market competition. The national economic policy, the impact of macroeconomic environment and market competition, the industry itself the characteristics of various factors, the hotel industry generally has the enterprise management status is relatively weak, the relative lack of control means, the opening of the market, to the enterprise management requirements are increasingly high, the construction industry to seek their own survival and sustainable development, cost management and control has become the main security company against internal and external pressure.
Nowadays, various kinds of new course of development, the theory of project management and the cost control methods in this context is increasingly mature, a lot of scientific methods and theories are gradually applied in practice. However, many scholars in the study focus in the construction, and not inclined to use. As everyone knows, most of the construction enterprise is the profit oriented, and ultimately used in project control is passive, at the time of the delivery, how to after accounting for the key, isolated emphasize cost target, from which led to the project cost control of the overflow, therefore, the project should not only use the strict supervision and the audit of construction enterprise budget and quotation, but also to form our own project cost control system, so as to reduce the cost of investment, reduce the investment after the operation pressure.
This study is based on the theory of project cost and the investigation on current situation of cost control Changchun Hyatt Regency project, to find the existing Changchun Hyatt Regency project cost control problems, analyzes the causes of these problems and find Changchun Hyatt Regency in the cost control of the key problems as follows: the lag of project cost control and awareness, the project cost control basis work is weak, the project cost control system and the system is not perfect, the project cost management information system idle. Aiming at the crux of the problem, the author studied the relevant problems, and put forward the improvement measures, focusing on the improvement of cost control measures to optimize the cost control process and reveals the effect of target cost control on project cost the whole process of project management and tracking the significance, and puts forward the improving cost control measures should change from the control In order to improve the quality of basic work, improve the control system and strengthen the information construction, we put forward specific improvement measures for the cost control of Hyatt Regency in Changchun.
This paper is in this context, in order to Changchun Hyatt Regency project cost control as the research content, research how to Changchun Hyatt Regency project aiming at the existing problems in the cost control, according to the external environment to explore the scientific construction of the project cost control requirements, effective and can reduce the construction cost of the investment cost control method, so as to ensure the the project scheme in time in accordance with the expected cost budget and cost control through the construction, reduce operating costs, improve the economic benefits of the hotel.
This paper aims to analysis the case of cost control Changchun Hyatt Regency project construction, find out the deficiencies and problems existing in the hotel project cost control, puts forward measures to improve the ability of the hotel cost control project, and provide reference for other hotel project cost control.
The innovation of this paper is mainly reflected in: the study of break the normal procedure of construction enterprise cost control, control of the party to be delivered through the use of the cost of the contract, to protect the interests of Party A, by finding the problems and experience of the research methods and measures of cost control of the enterprise and its reference elevation control in the process of explore for Hyatt Regency project, the optimal cost control scheme.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU723.3;F719.2

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