SD客运专线TJ-3标施工项目成本控制研究

发布时间：2018-03-30 20:15

本文选题：成本　切入点：施工项目　出处：《湘潭大学》2014年硕士论文

【摘要】：随着我国经济的飞速发展、城市化进程的不断推进，大量、大规模的铁路、公路施工项目开始投入建设。一直以来工程施工项目的成本控制都是建筑企业管理中的热点问题，任何一家建筑企业想要在市场经济的浪潮中站稳脚跟，就必须想方设法提高工程施工项目的成本控制管理效率，增强企业的核心竞争力。随着全过程成本控制理论的不断发展与完善，现已逐渐意识到传统的成本控制与管理是不全面的，应运用更为系统、全面、动态的管理理念和方法进行全方位、全过程的项目成本控制。笔者以施工项目的成本控制为研究对象，论述了项目成本控制的目标、要素和环节以及进行项目成本控制的原则和方法。将全面成本控制原则、动态控制等原则结合成本累计曲线法、挣值法分析运用于施工项目成本控制研究。同时以成本控制理论为基础，结合SD客运专线TJ-3标施工项目的实际情况，分析其现阶段成本控制的现状及存在的问题，主要包括缺乏核心的成本控制管理方法、成本核算时效性差、成本控制制度形式化严重等问题。导致这些问题的具体原因主要是部分领导对成本控制工作重视不够、部分工作人员缺乏成本控制力以及忽视成本控制的综合评价等等。通过对该施工项目成本控制问题及原因的分析，对施工项目的成本控制体系进行优化，主要包括目标体系、责任体系和评价指标体系，，对该施工项目的成本控制工作进行系统的分析，为施工项目成本控制提供有效的分析方法。最后提出加强该施工项目成本控制方面的措施，主要包括重视成本控制过程中计划的实施、改进成本控制方法以及完善成本控制制度等等。
[Abstract]:With the rapid development of China's economy and the development of urbanization, a large number of large-scale railway and highway construction projects have been put into construction.Cost control of construction projects has always been a hot issue in the management of construction enterprises. Any construction enterprise wants to stand firm in the wave of market economy.Therefore, we must try our best to improve the efficiency of cost control management and enhance the core competitiveness of enterprises.With the continuous development and improvement of the whole process cost control theory, it is gradually realized that the traditional cost control and management is not comprehensive.The whole process of project cost control.Taking the cost control of construction project as the research object, the author discusses the goal, elements and links of project cost control, as well as the principles and methods of project cost control.The principles of total cost control and dynamic control are combined with the cost cumulative curve method and the earned value method is applied to the study of construction project cost control.At the same time, based on the cost control theory, combined with the actual situation of TJ-3 standard construction project of SD passenger dedicated line, this paper analyzes the current situation and existing problems of cost control, including the lack of core cost control management method.The cost accounting time is poor, the cost control system formalization is serious and so on.The specific causes of these problems are that some leaders pay less attention to cost control, some staff lack cost control and neglect the comprehensive evaluation of cost control, and so on.Through the analysis of the cost control problems and reasons of the construction project, the cost control system of the construction project is optimized, including the target system, the responsibility system and the evaluation index system.The cost control of the construction project is systematically analyzed, which provides an effective analysis method for the cost control of the construction project.Finally, the measures to strengthen the cost control of the construction project are put forward, including paying attention to the implementation of the plan in the process of cost control, improving the method of cost control and perfecting the cost control system and so on.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：U215.1

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