烟台毓璜顶医院综合大楼东区工程建设项目成本管理研究

发布时间：2018-03-22 11:47

本文选题：建设项目成本管理　切入点：目标成本　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文采用了文献研究法、实地调查法以及定量分析法,探讨项目成本控制过程。具体研究思路是：从YJ建设公司的角度,在建设项目成本管理的相关理论和研究动态的基础上,详细的介绍了烟台毓磺顶医院综合大楼东区工程建设项目的概况、项目工作说明、主要工作目标和建设意义,并分析了该建设项目的特点；利用项目成本构成部分和WBS分解图,估算了该项目的目标成本,并将其目标成本按照工程工序进行了分解；然后基于项目目标成本及其成分分解,采用工程价值理论和挣值法,从项目决策阶段、项目招投标阶段、项目施工阶段和竣工结算阶段论述了该项目成本控制过程和成本控制方法,并分析出每个阶段的成本控制问题,并针对这些问题提出了相应措施。本文研究的意义在于：1)大多数文献局限于成本控制理论研究,对成本控制理论实际应用研究较少,本文的研究不仅可以作为建设项目成本控制的案例参考,还可以对成本控制理论应用方面做一点弥补；2)将建设项目成本相关理论和方法与实际中的具体案例相结合,详细的诠释了成本控制的过程,将成本控制理论和方法付诸于实践,具有很强的操作实践意义。本文研究的主要结论：1)目标成本法和挣值法结合不仅能够将成本控制落实到个人,还能及时的检查出超支问题,予以及时解决；2)价值工程法有利于YJ建设公司对分包公司、建材供应商进行筛选；3)在成本控制中,特别要注意不确定因素带来的不必要成本支出风险,特别是合同、安全、项目团队素质和协作性。4)可以将目标成本设置在一定区间内,对成本进行全过程控制：5)将成本控制纳入项目团队考核中。本文的创新之处在于：1)操作实践性较强,可以作为实际建设项目成本管理的案例参考。2)提出了将弹性预算与挣值法相结合,不仅可以使得成本控制变得灵活且有一定弹性,还可以分阶段检测成本控制存在的问题,便于及时纠正并改进成本控制方案。
[Abstract]:This paper discusses the process of project cost control by the methods of literature research, field investigation and quantitative analysis. The specific research ideas are as follows: from the perspective of YJ Construction Company, on the basis of related theories and research trends of construction project cost management, This paper introduces in detail the general situation, the project work description, the main work objective and the construction significance of the east side project of Yantai Yu-Sulfonding Hospital complex, and analyzes the characteristics of the construction project, using the project cost components and the WBS decomposition diagram, The target cost of the project is estimated, and the target cost is decomposed according to the engineering process, and then based on the decomposition of the project objective cost and its components, the theory of engineering value and earned value method are adopted, from the stage of project decision-making and the stage of project bidding, This paper discusses the cost control process and cost control methods of the project in the construction stage and the completion settlement stage, and analyzes the cost control problems in each stage. The significance of this study is that most of the literature is limited to the study of cost control theory, but the practical application of cost control theory is less. The research in this paper can not only be used as a case reference of construction project cost control, but also can make up for the application of cost control theory. (2) combining the relevant theory and method of construction project cost with concrete cases in practice. The process of cost control is explained in detail, and the theory and method of cost control are put into practice. The main conclusion of this paper is: 1) the combination of goal cost method and earned value method can not only implement cost control to individuals, but also check out the problem of overspending in time. The value engineering method is helpful for YJ Construction Company to screen subcontracting companies and building materials suppliers in time. In cost control, special attention should be paid to the unnecessary cost and expenditure risks brought by uncertain factors, especially contracts and safety. The project team quality and collaboration. 4) can set the target cost within a certain range, carry on the whole process control to the cost: 5) bring the cost control into the project team appraisal. The innovation of this paper is that the operation practice is strong. It can be used as the case reference of actual construction project cost management. (2) the combination of flexible budget and earned value method can not only make cost control flexible and flexible, but also detect the problems of cost control in stages. Facilitate timely correction and improvement of cost control programs.
【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】：TU723.3

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