某石化项目全过程成本管理与控制

发布时间：2018-03-10 04:35

本文选题：全过程　切入点：成本控制　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，随着市场竞争越来越激烈，在保证建设项目质量、工期、安全、环保等目标要求的前提下，强化项目全过程成本控制的重要性被越来越多的企业所认同和重视。我国的项目建设基本由项目投资决策、工程设计、工程招投标、工程施工、竣工结算五个阶段组成，如何全面、均衡地实现对项目建设各个阶段的成本控制，成为各界研究的热点。本文在国内外工程造价管理理论学习研究的基础上，提出了项目建设全过程造价管理的必要性。论文分析了影响项目各阶段成本的主要因素，在成本节约上尤其应重视设计阶段、招投标阶段、竣工结算阶段，投资决策阶段与工程施工阶段虽不能节约成本，但对项目成本的控制至关重要，若投资决策失误将造成巨大的浪费，而施工阶段极易造成成本失控。本文首先阐述了投资决策阶段项目可行性分析的必要性，用财务指标分析了研究案例的可行性。其次分析了设计阶段成本控制的重要性，在项目管理中通常采用限额设计，在此案例中建设方同时采取严格审核设计变更的管理办法，从源头控制了工程成本。在项目成本管控中，项目招投标阶段的成本控制也应重视，招投标耗时较长，但能充分地展示公开、公正、公平竞争的招标原则；多方议价则耗时较短，但不利于开展真正意义上的竞争。本文研究项目因工期较短，金额较小的合同或专业性较强的工程，则采用多方议标的方式签订合同，研究案例中施工阶段分别采用了完全费用单价法、清单计价法、定额计价法，发现了采用完全费用单价法计价方式简单，减少了计价的难度和争议；采用清单计价法利于提高工程计价效率，便于工程结算；采用定额计价法计算复杂，需要计算材料价差及套取定额相关取费。施工阶段的成本控制方法，应把握好材料价格关、数量关，严格审批工程变更。通过案例介绍了设备互斥方案的选择，，采取限额领料，减少材料浪费；加强工程变更管理，严格控制工程变更，规避因工程变更导致预算失控等。竣工结算阶段的成本控制，则应收集整理竣工图、设计变更、工程签证等相关资料，多下工地现场核准工程量，收集政府相关调价文件，确定最终合同价。
[Abstract]:In recent years, as the market competition becomes more and more fierce, under the premise of ensuring the quality, duration, safety, environmental protection and other objectives of construction projects, The importance of strengthening the cost control of the whole process of the project is recognized and valued by more and more enterprises. The project construction in our country is basically composed of five stages: project investment decision, engineering design, project bidding, engineering construction, completion and settlement. How to achieve cost control in all stages of project construction in a comprehensive and balanced manner has become a hot topic in various fields. This paper is based on the theoretical study of project cost management at home and abroad. This paper puts forward the necessity of cost management in the whole process of project construction, analyzes the main factors that affect the cost of each stage of the project, and pays particular attention to the design stage, the bidding stage and the completion and settlement stage in cost saving. Although the investment decision stage and the engineering construction stage can not save the cost, but to the project cost control is very important, if the investment decision error will cause the huge waste, but the construction stage will easily cause the cost out of control. This paper first expounds the necessity of project feasibility analysis in investment decision-making stage, and analyzes the feasibility of research cases with financial indicators. Secondly, the importance of cost control in design stage is analyzed. In the project management, quota design is usually used. In this case, the construction party adopts the management method of strict audit of design change, and controls the project cost from the source. In the project cost control, the cost control of the project bidding stage should also be paid attention to. Bidding takes a long time, but it can fully show the open, fair and fair competition principle, while the negotiation time is short. However, it is not conducive to competition in the real sense. In this paper, because of the short time limit and small amount of contract or professional project, the contract is signed by means of multi-negotiation. In the construction stage of the research case, the full cost unit price method, the list valuation method and the quota valuation method are adopted respectively. It is found that the full cost unit price method is simple, and the difficulty and dispute of the valuation are reduced. The method of list valuation is helpful to improve the efficiency of engineering valuation and facilitate the settlement of project. The calculation of the material price difference and the related fee by using the quota valuation method is complicated. The cost control method in construction stage should grasp the material price and quantity, strictly examine and approve the project change. Through the case, the paper introduces the choice of the mutually exclusive scheme of equipment, adopts the quota material to reduce the material waste, and strengthens the management of the project change. Strictly control engineering changes and avoid budget loss due to engineering changes. The cost control of the completion settlement stage should collect and organize the completion plan, design change, project visa and other relevant information, more site approval of the project, collect the relevant government price adjustment documents, determine the final contract price.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TE65;TU723.3

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