建筑施工企业信息化成本与效益研究

发布时间：2018-04-03 12:17

本文选题：建筑施工企业　切入点：信息化　出处：《河南科技大学》2014年硕士论文

【摘要】：随着信息技术的发展，信息化已成为企业提高综合实力和现代化水平的重要途径。建筑业的飞速发展使建筑施工企业迫切需要通过信息化建设提高企业管理水平和生产效率。然而，企业信息化建设是一项投资大、周期长的系统工程，信息化成本效益分析，能够系统和全面的确定信息化相关的成本和效益，并在此基础上对信息化项目进行评价。因此，对企业如何确定信息化成本、效益，以及成本效益综合分析的研究具有重要的理论意义和实用价值。目前，与企业信息化相关的理论研究大多集中在企业信息化实施策略、信息化技术开发应用、信息系统的设计或利用信息系统进行成本管理的问题上，或是对企业信息化的成本和效益评价因素做简单的识别，而对企业信息化成本效益的研究较少，与建筑施工企业信息化相关的成本效益分析则更少。通过对建筑施工企业信息化发展特点、发展阶段及发展方向的分析，研究建筑施工企业信息化发展特性与成本效益分析的关系，发展各阶段信息化成本效益的特点，以及成本效益分析在未来信息化发展中的作用。通过大量文献资料分析和企业调研，结合建筑施工企业特点，将其信息化建设分为三个阶段，并对各阶段信息化成本构成进行识别和分析，建立建筑施工企业信息化成本指标体系，使企业在信息化建设过程中，明确成本支出项目，以达到合理支出，，有效控制的目的。在信息化效益方面，主要从直接经济效益和信息化绩效两个方面进行分析，明确直接经济效益构成内容及核算方法，建立信息化绩效评价指标体系，并提出基于改进层次分析法的模糊综合评价分析方法对信息化绩效进行定量评价，并通过算例分析验证方法的合理性和有效性。最后，在成本识别和效益核算的基础上，对某大型建筑施工企业信息化项目进行实例分析，通过成本与效益相关数据的处理，得出建筑施工企业信息化成本与综合效益分析的方法。
[Abstract]:With the development of information technology, information technology has become an important way for enterprises to improve their comprehensive strength and modernization level.With the rapid development of construction industry, it is urgent for construction enterprises to improve their management level and production efficiency through information construction.However, enterprise informatization construction is a system engineering with large investment and long period. The cost and benefit analysis of informatization can determine the cost and benefit related to informatization systematically and comprehensively, and then evaluate the informatization project on this basis.Therefore, it is of great theoretical and practical value to study how to determine the cost, benefit and cost-benefit comprehensive analysis of the enterprise.At present, most of the theoretical studies related to enterprise informatization focus on the implementation strategy of enterprise informatization, the development and application of information technology, the design of information system or the use of information system for cost management.Or simply identify the cost and benefit evaluation factors of enterprise informatization, but less research on the cost and benefit of enterprise informatization, and less cost-benefit analysis related to the informatization of construction enterprises.Based on the analysis of the characteristics, stages and directions of informatization development of construction enterprises, this paper studies the relationship between the characteristics of informatization development and cost-benefit analysis of construction enterprises, and the characteristics of cost and benefit of informatization in various stages.And the role of cost-benefit analysis in the future development of information technology.Through a large amount of literature analysis and enterprise investigation and combining with the characteristics of construction enterprises, the information construction is divided into three stages, and the cost components of each stage are identified and analyzed.In order to achieve the purpose of reasonable expenditure and effective control, an information cost index system of construction enterprises is established to make sure the items of cost expenditure in the process of information construction.In the aspect of informatization benefit, it mainly analyzes the direct economic benefit and informatization performance, clarifies the content and accounting method of direct economic benefit, and establishes the evaluation index system of informatization performance.A fuzzy comprehensive evaluation method based on improved analytic hierarchy process (AHP) is proposed for quantitative evaluation of informatization performance. The rationality and effectiveness of the method are verified by an example.Finally, on the basis of cost identification and benefit accounting, the information project of a large construction enterprise is analyzed, and the data of cost and benefit are processed.The method of cost and comprehensive benefit analysis of construction enterprise informatization is obtained.
【学位授予单位】：河南科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7;F270.7

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