建筑施工项目成本管理研究

发布时间：2018-01-06 15:01

本文关键词：建筑施工项目成本管理研究　出处：《暨南大学》2007年硕士论文　论文类型：学位论文

【摘要】： 从改革开放以来，国内国民经济取得了高速发展，施工企业也因此得到高速发展。但在高速发展的背后，资源的高消耗和企业盈利能力的普遍低下，已严重影响了国内施工企业的发展和涉外工程的竞争力和造成国家资源浪费。因此，控制企业成本开支，已成为当前国内施工企业的重中之重。与此同时，香港的建筑业自二零零零年不断萎缩，，僧多粥少，竞争剧烈，在这竞争中获润，又如火中取栗，偶一不慎，反招损失。所以企业要生存不但要管理，而且是要有效成本管理，有效成本管理才是香港建筑企业生存之道不二之门。本文的研究重点是建筑施工项目的成本管理，由于建筑项目的庞大性，涉及产品的多样性导致成本管理的综合性、复杂性。建筑企业要达到成本目标，只有与建筑项目的投标决策、质量目标、进度目标、效率、工作量要求相结合才有它的价值。建筑项目成本管理包括成本预测、成本计划、成本控制、成本核算、成本分析、成本考核，成本管理是一个动态的过程，不断循环、不断发展的系统，每一步都很重要，每一步都要切实得到落实执行，项目的经济效益才能达到最大化。本文将从揭示目前国内及香港建筑企业成本管理现状开始，通过目标管理(PDCA)法将详细论述了施工项目成本管理的组织和实施方法，并通过两个不同实例举证，证明该系统确实行之有效。一个案例是一间国内公司是怎样起始使用PDCA法，另一个案是一间香港公司从原有的成本管理怎样用目标管理法改善。
[Abstract]:From the reform and opening up, China's economy has achieved rapid development, the construction enterprises also get rapid development. But behind the high-speed development, low profitability, high consumption of resources and enterprises, has seriously affected the development of domestic and foreign engineering construction enterprise competitiveness and wasted the resources of the country. Therefore, the control of enterprise cost has become a priority among priorities of the domestic construction enterprises.
At the same time, Hongkong's construction industry since 2000, shrinking demand, intense competition, was run in this competition, and like the chestnut, even a careless, anti losses. So enterprises should survive not only to manage, but also to effective cost management, effective cost management is the construction enterprise to survive only in Hongkong the door.
This study focuses on the cost management of construction projects, due to large construction projects, involving the variety of products lead to comprehensive cost management. The complexity of construction enterprises to achieve the cost target, only with the construction project bidding decision-making, quality objectives, schedule goals, efficiency, workload requirements combined with its the value.
The construction project cost management including cost forecast, cost plan, cost control, cost accounting, cost analysis, cost assessment, cost management is a process, a dynamic continuous cycle, system development, every step is very important, every step must be effectively implemented, in order to achieve the maximum economic benefits of the project.
This paper will start from the current domestic and Hongkong reveal the cost of construction enterprises management, management by objectives (PDCA) method is discussed in detail and the implementation of the construction project cost management methods, and through two different examples of proof, the system proved to be effective. A case is a domestic company is how to start with PDCA, another case is a Hongkong company from the original cost management how to use management by objectives to improve.

【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F285

【引证文献】