潍日高速公路建设项目成本管理研究

发布时间：2018-03-07 00:23

本文选题：高速公路　切入点：潍日高速　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：工程项目成本管理的主要目的就是,在一定的工程周期内,不断完善并改进项目管理工作,通过运用经济、技术等手段去实现降低成本的目的,从而使得总体开支控制在预定成本目标之内,这也是减少消耗、节约成本的必然要求。企业只有加强成本管理,发掘自身成本优势,建立有效地成本管理手段,才能适应市场经济的发展,在激烈的市场竞争中立于不败之地。本文研究的是潍日高速公路建设项目成本管理,首先,归纳总结了国内外有关项目成本管理的研究现状,阐述了高速公路建设项目成本管理理论与方法,分析了高速公路建设项目成本的构成；其次,介绍了潍日高速公路建设项目基本情况和特点,分析了潍日高速公路建设项目实施成本管理的意义：再次,研究了潍日高速公路建设项目成本的制定原则和过程,并对其工序成本、各分项工程成本、直接成本进行了测算；接着,运用挣值法分析了项目成本控制情况,在对比分析所选报告点处的计划值、实际成本、实测挣值的基础上,计算得到了报告点处项目进度绩效和成本绩效水平,进而分析了项目进度和工程成本的实际实施情况与问题；同时,针对每个报告点计算得出的参数和指数关系,合理评估每个阶段中的成本控制和进度控制情况,并就评估结果作了进一步的原因分析。最后,依据原因分析对每个报告点做出应对分析,并从强化项目组织管理、选择成本节约化的原材料采购方式、合理调度人工与机械车辆、重视施工现场材料管理、建立健全节超奖惩机制五个方面提出了项目成本管理的保障措施。本文的主要研究结论如下：首先,认为潍日高速公路建设项目开展成本管理的意义在于可以激发公路建设者对成本管理的责任感、加强主管部门对公路建设业绩考核的监督、促使节约资金并合理利用资金；其次,建立了项目施工工序成本计算程序,经过一系列的计算得蓟了项目现场经费测算数据；再次,运用挣值法分析得到的结论为：项目执行的前期可以按照成本计划顺利开展,之后预计施工成本将会超支,而项目计划总工期也将拖延。采取的成本控制措施有：适当增加关键工作岗位人员,优化机械设备使用和调度方案,优化施工原材料等资源,并进一步分析造成成本超支、进度拖延的因素,有针对性地提出改进措施,以确保整个潍日高速公路建设项目在成本预算范围内如期完工。
[Abstract]:The main purpose of the project cost management is in a certain engineering period, continuously perfect and improve the project management work, through the use of economic, technical and other means to achieve the purpose of reducing the cost, so that the overall cost control within a predetermined cost goal, which is to reduce the consumption requirement of cost savings. Only by strengthening cost the management of enterprises, to explore their own cost advantages, the establishment of effective cost management, in order to adapt to the development of the market economy, in an invincible position in the fierce competition in the market. This paper is a study of the Weiri highway construction project cost management, firstly, summarizes the research status of the project cost management at home and abroad, expounds the theory of cost management with the method of highway construction project, analyzes the composition of highway construction project cost; secondly, introduced the Weiri highway construction project The basic situation and characteristics, analyzes the significance of cost management implementation of the Weiri highway project: again, of the Weiri highway construction project cost formulation principle and process, and the process costs, each sub project costs, direct costs were estimated; then, using earned value analysis method of project cost control the selected points in the report, the comparative analysis of the planned value, the actual cost, measured the earned value on the basis of the report at the project schedule and cost performance level, and then analyzes the actual implementation situation and problem of the project schedule and project; at the same time, the relationship between parameters and index for each calculation report the reasonable assessment of cost control and schedule control in each stage, and the results of the assessment made a further analysis of the reasons. Finally, on the basis of reason analysis point to each report To the analysis, and from strengthening the organization and management of the project, selection of raw materials procurement cost, reasonable scheduling of artificial and mechanical vehicles, paying attention to the material management of construction site, establish and improve the proposed security measures of project cost management five aspects of saving incentive mechanism. The main conclusions are as follows: first, consider the Weiri the highway construction project cost management to carry out the significance is that it can stimulate road builders to cost management responsibility, strengthen the supervision of the Department in charge of construction of highway performance assessment, to save money and the rational use of funds; secondly, established the calculation program of cost project construction process, through a series of calculations to the thistle project site funds calculation data; again, the use of earned value analysis method to get the conclusion: the implementation of the project can be carried out smoothly in accordance with the previous cost plan, after the expected application Work will cost overruns, and the project plan will also take total time delay. The cost control measures are appropriate to increase the key work personnel, equipment use and optimal scheduling scheme, optimization of construction raw materials and other resources, and further analysis of the causes of cost overruns, schedule delay factors, put forward the improvement measures to to ensure that the entire Weiri highway construction project completed on schedule in the cost within the budget.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：U415.1

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