沈阳市服装艺术学校实训基地项目成本管理研究

发布时间：2018-03-30 01:21

本文选题：中职学校　切入点：实训基地　出处：《中国地质大学（北京）》2014年硕士论文

【摘要】：项目管理理论是一门具有较强应用性的学科。成本管理是项目管理中非常重要的内容，作为有的放矢执行计划、控制成本的手段，已被人们广泛应用于各种建设项目及大型活动中。关于项目成本理论的研究一直贯穿于项目管理发展的全过程。职业教育的发展，催生了实训基地的发展。中职实训基地项目的建立为学生接触岗位、步入社会起到了不可低估的作用。以往相似的实训基地建设项目存在着建设项目开支过大、计划执行受阻、监督滞后、建设成本高等问题。这些问题的存在，严重影响实训基地建设的效果，造成了财政资金的浪费，所以，通过成本管理理论，对实训基地项目进行研究，具有重要的意义。沈阳市服装艺术学校是国家级重点中等职业学校，提出在建设辽宁省示范校基础上打造国家级骨干专业的构想，学校实训基地项目的建设，既是完成学校发展构想的平台又可以在一定程度上解决学生实习培训和实习就业的现实难题。本文利用文案综述法、实证分析法和定性与定量相结合的方法，运用项目管理中成本管理的相关理论，结合沈阳市服装艺术学校实训基地建设项目中的实训基地项目资源计划、成本估算、成本预算予以分析，采用挣值分析方法对项目在某一阶段时的成本及项目的进度进行分析，进而对实训基地项目做全过程成本控制的研究。本项目的实施过程中涉及很多设备的购置，也从成本管理的角度来分析了设备采购过程中的成本控制，结果实训基地项目比预算成本节约了3.73万元，，并得以在保质保量的基础上工期提前顺利完成。
[Abstract]:Project management theory is a subject with strong application. Cost management is a very important content in project management. It has been widely used in various construction projects and large-scale activities. The research on project cost theory has been running through the whole process of project management development. The development of vocational education gave birth to the development of practical training base. Entering the society has played an important role. In the past, similar training base construction projects have many problems, such as excessive expenditure on construction projects, obstructed implementation of plans, lagging supervision, high construction costs, and so on. It seriously affects the effect of the construction of the training base and causes the waste of financial funds. Therefore, through the theory of cost management, the project of the training base is studied. Shenyang Garment Art School is a national key secondary vocational school. This paper puts forward the idea of building a national backbone specialty on the basis of building a model school in Liaoning Province, and the construction of a practical training base project for the school. It is not only the platform to complete the idea of school development, but also to some extent solve the practical problem of student practice training and internship employment. This paper uses the method of case review, empirical analysis and the combination of qualitative and quantitative methods, and applies the related theories of cost management in project management. Combined with the resource planning, cost estimation and cost budget of the training base project of Shenyang Garment Art School, the earned value analysis method is used to analyze the cost and progress of the project at a certain stage. In the implementation of this project, a lot of equipment is purchased, and the cost control in the process of equipment purchase is analyzed from the point of view of cost management. Results the training base project saved 37300 yuan compared with the budget cost and was completed smoothly on the basis of quality and quantity.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723.3

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