天友建筑设计公司勘察设计项目成本控制研究

发布时间：2018-03-28 17:32

本文选题：勘察设计项目　切入点：责任成本管理法　出处：《河北工业大学》2014年硕士论文

【摘要】：工程建设项目是我国经济快速发展的重要支撑,随着社会经济的发展，工程建设领域的投资也在不断增长，工程建设项目从合同的角度被分成勘察、设计、施工，总包等多种类型，每类项目都有自身的特点，因此，建设项目的成本控制研究也需要划定不同的项目，作者所从事的工作单位是建筑设计公司，承担的项目都是勘察设计项目，因此本论文所研究的是勘测设计项目的成本控制。和其他项目一样，勘察设计项目也有着自身的特点，该类项目的成本控制和其他项目的成本控制有着共性，同时也有着其独特性，比如，，勘察设计前期，勘察设计费很难计算，目前一般都是按规范的百分比乘以整个建设项目的投资额收取的，在勘察设计实施过程中由于成本的消耗和施工阶段相比较缺少物质性而很难控制。同时随着工程建设领域尤其是房地产行业受国家宏观政策调控的持续存在，调控的周期、措施、影响的不确定性也越来越大，商业开发的住宅产品是调控的重点，公共建筑的需求会逐步加大，这种趋势下，许多企业的产品和客户如果过于集中于房地产的住宅产品，这无疑增大了企业风险。面对潜在危机，企业逐渐认识到当外界系统风险逐渐显现，通过加强公司内部管理，特别是对项目成本的合理规划尤为重要。本文以天津市天友建筑设计股份有限公司为背景，对公司现有经营模式、业务流程，以及公司现有项目成本控制现状进行了深入分析，总结得出公司现阶段存在的问题。通过责任成本管理法与作业成本管理法结合运用，提出适用于公司项目成本控制的相关制度，并设计项目竣工报告模板。在项目预算管理方法的研究过程中，通过对责任成本管理的应用，根据公司的实际情况将现有运营主体准确划分为多个中心，保证了预算目标整体的准确性以及绩效考核目标的合理性。同时，对于公司项目人力成本支出通过作业成本管理法进行核算与控制，使公司该类成本核算更加精细化，实现成本的有效控制。
[Abstract]:Engineering construction project is an important support for the rapid economic development of our country. With the development of social economy, the investment in engineering construction field is also increasing. The engineering construction project is divided into survey, design and construction from the angle of contract. Each type of project has its own characteristics. Therefore, the research on cost control of construction projects also needs to define different projects. The author's work unit is the architectural design company, and the projects undertaken are reconnaissance and design projects. Therefore, this paper studies the cost control of survey and design projects. Like other projects, survey and design projects also have their own characteristics, the cost control of this kind of projects and the cost control of other projects have a common character. At the same time, it also has its own uniqueness. For example, in the early stages of investigation and design, it is very difficult to calculate the investigation and design costs. At present, they are generally charged by multiplying the investment amount of the whole construction project by the percentage of the norm. It is very difficult to control the cost consumption and construction stage in the process of investigation and design implementation. At the same time, with the continuous existence of the engineering construction field, especially the real estate industry being regulated by the national macro policy, the period of regulation and control, Measures, the impact of the uncertainty is also increasing, commercial development of residential products is the focus of regulation and control, the demand for public buildings will gradually increase, under this trend, many enterprises' products and customers if they focus too much on real estate residential products, In the face of the potential crisis, the enterprises gradually realize that it is very important to strengthen the internal management of the company, especially the reasonable planning of the project cost. Based on Tianjin Tianyou Architectural Design Co., Ltd., this paper makes an in-depth analysis of the company's existing business model, business process and current project cost control situation. Through the combination of responsibility cost management method and activity-based cost management method, the paper puts forward the relevant system applicable to the project cost control of the company. In the research process of project budget management method, through the application of responsibility cost management, according to the actual situation of the company, the existing operators can be divided into multiple centers accurately. It ensures the accuracy of the budget target as a whole and the reasonableness of the performance appraisal target. At the same time, the project human cost expenditure of the company is calculated and controlled by the activity-based cost management method, which makes the cost accounting of this kind of company more detailed. Achieve effective cost control.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7

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