道路施工项目成本控制及应用研究

发布时间：2018-03-16 15:21

本文选题：道路施工项目　切入点：成本管理　出处：《华北电力大学》2013年硕士论文　论文类型：学位论文

【摘要】：在建筑施工市场竞争日益激烈和全面开放的情况下,施工项目成本管理水平是施工企业管理水平的最直接体现,成本管理必然成为施工项目管理的核心内容。施工企业如何建设以项目管理为中心的业务,努力降低成本,提高工程质量,确保工程进度,保证施工安全,提升经济效益,已成为建筑施工企业生存和发展的关键。根据建筑施工企业的行业特点,工程中标后正常情况下合同价都是固定的,想要在既定的合同价下取得较好的经济效益,只有在企业成本控制方面加大力度。目前,虽然我们已经从国外引进了先进的施工项目成本管理方法,在施工项目成本控制管理方面,也取得了一定成绩,但相比发达国家,我们仍然有着不小的差距,需要进一步完善和改进。本文对当前施工项目成本控制与管理现状进行分析研究,总结出日前的施工项目成本管理中存在的主要问题,即责权利相结合的成本控制体系尚未完善,缺乏健全的成本管理体系、成本管理观念、手段和工具落后,没有一套全过程成本控制系统。为解决这些问题,本文在研究项目管理基本理论的基础上,提出在施工项目的全过程中(招标投标阶段、前期施工准备阶段、施工实施过程及工程竣工验收阶段)实行成本控制,并建立一个以项目经理为核心,以成本控制为主要任务的成本控制体系,合理设置控制方法和目标,明确责任,并分解和落实到相关的责任单位和人员,完善施工项目成本控制方法,从而确保实现项目的控制目标。最后,本文以道路施工项目为例,进行案例分析,对该项目的成本管理进行剖析,并将挣值理论应用到实际项目成本控制中去,取得了良好的经济效益,验证了所建立的成本管理和控制系统的科学性、可行性和有效性。通过对该项目的分析,以期对该公司往后加强成本管理与控制提供重要的参考依据。
[Abstract]:With the increasingly fierce competition in the construction market and the overall opening, the construction project cost management level is the most direct embodiment of the construction enterprise management level. The cost management must become the core content of the construction project management. How to build the construction enterprise to take the project management as the center, to reduce the cost, to improve the engineering quality, to ensure the progress of the project, to ensure the construction safety, and to enhance the economic benefit. It has become the key to the survival and development of the construction enterprises. According to the industry characteristics of the construction enterprises, the contract prices are fixed under normal conditions after winning the bid, and they want to obtain better economic benefits under the established contract prices. Only in the enterprise cost control aspect increases the strength. At present, although we have already introduced advanced construction project cost management methods from abroad and have made certain achievements in construction project cost control management, compared with developed countries, we still have a large gap. This paper analyzes and studies the current situation of cost control and management of construction projects, and summarizes the main problems existing in the cost management of construction projects before the end of the day. The cost control system of the combination of responsibility and right is not perfect, the cost management system is not perfect, the concept, means and tools of cost management are backward, and there is not a set of cost control system in the whole process. In order to solve these problems, on the basis of studying the basic theory of project management, this paper puts forward that in the whole process of construction project (bidding stage, early construction preparation stage), To establish a cost control system with project manager as the core and cost control as the main task, set up the control methods and objectives reasonably, and make clear the responsibility, And decomposes and implements to the related responsibility unit and the personnel, consummates the construction project cost control method, thus ensures the realization project control goal. Finally, this article takes the road construction project as an example, carries on the case analysis, carries on the analysis to the project cost management, and applies the earned value theory to the actual project cost control, has obtained the good economic benefit. The scientific, feasibility and effectiveness of the established cost management and control system are verified. Through the analysis of the project, the author hopes to provide an important reference basis for the company to strengthen the cost management and control in the future.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：U415.13

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