R建筑公司高炉施工项目成本计划与控制研究

发布时间：2018-02-16 13:15

本文关键词： 项目成本计划项目成本控制挣值分析　出处：《东北大学》2014年硕士论文　论文类型：学位论文

【摘要】：工程项目是建筑企业的管理基础,中标只是获得了项目的施工权,能否盈利还看项目的成本管理水平。传统建筑企业成本管理跑、冒、滴、漏洞的现象长期存在,项目成本居高不下,严重影响企业经济效益与可持续发展。建筑企业要想立足于激烈的市场竞争并不断发展壮大,必须打造自己的项目成本管理优势。本文以R建筑企业高炉施工项目的成本管理为研究对象,依据项目的进度计划与资源计划,采用文献阅读法、实证研究与案例研究等方法,对项目的成本估算、成本预算、成本控制与挣值分析等进行研究,主要研究内容包括以下3个方面:(1)R建筑企业高炉施工项目简介与资源计划。这部分内容主要通过对高炉施工项目的目标描述与工作结构分解,制定项目人工、材料、机械与分包等资源计划,为进行项目成本估算与成本预算提供科学依据。(2)将项目成本估算、成本预算、成本优化等理论与方法应用到R建筑企业高炉施工项目的成本计划研究中。这部分内容以项目进度计划与资源计划为依据,运用基于WBS的详细估算法,从成本要素与WBS两个维度确定项目成本估算总额;采用目标利润法确定项目成本预算总额,并采用按实计算法确定各分部分项工程的成本预算额度与时间安排,通过实施项目成本优化,降低项目成本预算,提高项目盈利空间。(3)对R建筑企业高炉施工项目实施成本控制并进行效果分析。建立项目成本控制体系,明确成本控制对策,依据成本预算按月制定计划成本并量价分析实际成本差异,运用挣值分析法对项目进行挣值分析,评价项目的成本偏差与进度偏差,定期分析项目成本控制效果。通过对R建筑公司高炉施工项目成本计划与控制的研究,形成完整的项目成本管理流程,设计出切实可行的项目成本管理模型,具有较强的理论意义和创新力,也具备较强的实践应用价值。希望本文的研究能够对R建筑公司以及同类建筑企业在项目成本管理方面起到有益的借鉴。
[Abstract]:The engineering project is the management foundation of the construction enterprise, the winning bid only obtains the construction right of the project, whether or not the profit still depends on the cost management level of the project. The phenomenon of the traditional construction enterprise cost management running, risking, dropping, loophole exists for a long time. The high cost of the project seriously affects the economic benefit and sustainable development of the enterprise. This paper takes the cost management of the blast furnace construction project of R construction enterprise as the research object, according to the progress plan and resource plan of the project, adopts the method of literature reading, empirical research and case study, etc. Research on project cost estimation, cost budget, cost control and earned value analysis, etc. The main contents of the research include the following three aspects: introduction and resource plan of blast furnace construction project in the construction enterprise of 1: 1 / R. This part of content mainly through the objective description and work structure decomposition of the blast furnace construction project, make the project manual, material, Resource planning, such as machinery and subcontracting, provides a scientific basis for project cost estimation and cost budgeting. The theory and method of cost optimization are applied to the study of cost planning of blast furnace construction project in R construction enterprise, which is based on the project schedule and resource planning, and the detailed estimation method based on WBS is used. The total project cost estimate is determined from the two dimensions of cost factor and WBS, the total project cost budget is determined by the method of objective profit, and the cost budget amount and time arrangement of each sub-project is determined by the method of actual calculation. Through implementing project cost optimization, reducing project cost budget, improving project profit space, carrying out cost control and effect analysis to R construction enterprise blast furnace construction project, establishing project cost control system and defining cost control countermeasure. According to the monthly cost budget, the actual cost difference is analyzed. The earned value analysis method is used to analyze the earned value of the project, and the cost deviation and schedule deviation of the project are evaluated. The effect of project cost control is analyzed periodically. Through the research on cost planning and control of blast furnace construction project in R Construction Company, a complete project cost management process is formed, and a feasible project cost management model is designed. It has strong theoretical significance, innovation and practical application value. It is hoped that the research in this paper will be helpful to R construction company and similar construction enterprises in project cost management.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723.3

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