施工预算在项目成本动态管理中的研究和应用

发布时间：2018-03-10 18:10

本文选题：施工预算　切入点：成本动态管理　出处：《中国科学院大学(工程管理与信息技术学院)》2013年硕士论文　论文类型：学位论文

【摘要】：建筑产业是我国国民经济的支柱产业之一,当前我国的建筑市场日渐饱和,成本管理成为项目是否盈利的关键影响因素。但是建筑企业成本动态管理中仍然存在诸多问题,特别是仍未明晰预算工作在成本动态管理中发挥的中心作用,因此有必要对成本动态管理的管理方法、模式、系统、步骤等进行更深入和细致的研究,使之真正在施工项目中发挥作用。论文首先对施工预算在项目成本管理中的应用情况进行了阐述介绍了施工项目中预算的主要技术方法、预算编制流程及编制原则,明确了施工预算项目成本动态管理中对预算认识不清、预算体制不够规范、预算编制方法存在诸多问题、预算执行及动态管理监管不力、施工过程中成本动态管理等具体问题,并分析了这些问题的形成原因。然后,提出了改善施工预算在成本项目管理中应用的原则和方法,提出建立以预算为中心的成本动态管理体系,以科学的成本控制组织制度保障其正常运转,加强成本动态管理的过程控制和竣工结算成本管理。预算阶段、施工过程中的成本动态管理阶段、竣工阶段对成本动态管理的全过程进行了论述并分别提出解决方案。最后,论文以中建一局华南公司施工预算在项目成本动态管理中的具体应用,对成本动态全过程管理的方法进行了验证。论文所建立的以预算为中心的成本动态管理体系,不仅可以适用于工程建筑行业的成本管理,同时对于其他行业也具有一定的借鉴作用。
[Abstract]:The construction industry is one of the pillar industries of our national economy. At present, the construction market in our country is saturated day by day, the cost management becomes the key factor of whether the project is profitable or not, but there are still many problems in the dynamic cost management of the construction enterprise. In particular, the central role that budget work plays in the dynamic cost management is still not clear, so it is necessary to conduct a more in-depth and detailed study on the management methods, models, systems and steps of the cost dynamic management. Make it play a real role in the construction project. Firstly, the application of construction budget in project cost management is introduced. It is clear that the construction budget project cost dynamic management is not clear to the budget understanding, the budget system is not standardized, the budget preparation method has many problems, the budget execution and the dynamic management supervision is weak, the construction process cost dynamic management and so on concrete problems. Then, the paper puts forward the principles and methods to improve the application of construction budget in cost project management, and puts forward the establishment of a cost dynamic management system with budget as the center. The scientific cost control organization system is used to guarantee its normal operation, and the process control of cost dynamic management and the cost management of completion settlement are strengthened, the budget stage, the cost dynamic management stage in the construction process, At the completion stage, the whole process of dynamic cost management is discussed and the solutions are put forward respectively. Finally, the paper uses the construction budget of the first Bureau of China Construction Corporation in the dynamic management of project cost. The method of cost dynamic whole process management is verified. The cost dynamic management system based on budget can not only be applied to the cost management of engineering and construction industry, but also can be used as a reference for other industries.
【学位授予单位】：中国科学院大学(工程管理与信息技术学院)
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU723.3

【参考文献】