江南公司LNG工程项目全面成本管理研究

发布时间：2018-04-11 13:10

本文选题：全面成本管理 + 价值工程　；参考：《兰州大学》2014年硕士论文

【摘要】：随着工程技术的发展和社会需求的变化,市场竞争的加剧使得经济发展全球化愈演愈烈,而且生产技术的发展和信息的进步业已改变了经济的性质,使得在规范的市场条件下,施工企业只能靠低价来赢得市场份额,从而必须对工程项目的成本进行有效的管理,才能保证施工企业的利润和经济效益。上世纪,不管在理论界还是工程实践中都做了很多关于如何加强工程项目成本管理的探讨,也取得一定的成绩。但由于缺乏对项目成本的动态、客观的反馈跟踪,加上没有一套有效地可预见性的全面管理手段,使得各项成本管理职能不能很好地落实,因此,成本控制一直没有取得重大进展。论文基于全面成本管理模式的分析,主要运用控制理论和价值工程理论,通过成本动因、定量定性和挣得值等分析方法从职能机构、要素、过程和信息化等四个方面构建了工程项目全面成本管理体系,并借鉴江南公司LNG工程项目成本管理经验,把握“成本预测、成本计划、成本控制、成本核算、成本分析、成本考核”等6个过程环节,动态地分析了该体系的运行过程。同时进一步分析项目的价值链体系以及利用“和谐”思想如何进行成本管理,增强项目的竞争优势,并进行全面成本管理信息化体系的总体设计。论文最后以江南公司宁波LNG项目为案例对项目的全面成本管理进行了研究,阐述如何自始至终对成本进行有效管理和动态控制,并在成本管理活动中进行创新——“移动式工厂”,案例从成本控制方案中机构及其职责,计划编制,动态控制,核算分析,以及保障措施方面进行了系统论述。本论文的研究能对当前的工程领域中成本控制的实际问题提供一种解决思路,对现代工程项目成本管理的探索有所帮助。
[Abstract]:With the development of engineering technology and the change of social demand, the market competition intensifies the globalization of economic development. Moreover, the development of production technology and the progress of information have changed the nature of the economy and made it possible under the standard market conditions.The construction enterprise can only rely on low price to win the market share, thus must carry on the effective management to the project cost, can guarantee the construction enterprise profit and the economic benefit.In the last century, many discussions on how to strengthen the cost management of engineering projects have been made in both theory and engineering practice, and some achievements have been made.However, due to the lack of dynamic project cost, objective feedback tracking, and the lack of a set of effective and predictable comprehensive management tools, the cost management functions are not well implemented.No significant progress has been made in cost control.Based on the analysis of total cost management model, the paper mainly uses control theory and value engineering theory, through cost driver, quantitative qualitative analysis and earned value analysis methods from the functional institutions, elements,This paper constructs the overall cost management system of engineering project in four aspects of process and informatization, and draws lessons from the experience of LNG project cost management in Jiangnan Company, and grasps "cost prediction, cost planning, cost control, cost accounting, cost analysis," and "cost forecasting, cost planning, cost control, cost accounting, cost analysis,"The running process of the system is analyzed dynamically, including 6 process links, such as cost assessment.At the same time, it further analyzes the value chain system of the project and how to use the idea of "harmony" to carry out the cost management, enhance the competitive advantage of the project, and carry on the overall design of the overall cost management information system.In the end, taking Ningbo LNG project of Jiangnan Company as a case, the paper studies the overall cost management of the project, and expounds how to effectively manage and dynamically control the cost from beginning to end.The innovation in cost management activities, "mobile factory", is discussed systematically from the aspects of organization and responsibility, planning, dynamic control, accounting and analysis, and safeguard measures in cost control scheme.The research in this paper can provide a solution to the practical problems of cost control in the field of engineering, and help to explore the cost management of modern engineering projects.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F275.3

【参考文献】