Y公司项目成本管理研究

发布时间：2018-05-03 17:32

本文选题：建筑企业 + 施工项目成本　；参考：《清华大学》2014年硕士论文

【摘要】：近年来，随着我国社会经济不断发展、全社会固定投资的快速增长和城镇化水平的不断提高，建筑业已变成国民经济组成中的重要部分，成为带动国家经济快速增长的重要力量之一。但由于建筑行业是劳动密集型行业，行业集中度低，同质化竞争严重；再加上目前我国建筑企业管理比较粗放，与精细化管理相差甚远，从而导致建筑行业利润率低下。特别是2008年世界经济危机后，四万亿投资和积极的财政政策，对建筑市场起到了巨大的推动作用，大多数建筑企业的业务快速增长，生产规模迅速扩大。但管理人员数量和管控能力没有相应增长，公司配套的管理制度没有及时跟上，企业的盈利能力更加低下。微薄的利润严重阻碍了建筑企业的良性发展，企业要跨越当前的障碍，获得长远发展，核心问题在于企业能否尽可能地降低成本。建筑企业降低成本的重点是降低项目成本。研究和探索项目成本管理模式，，有效地降低项目成本、获得持续竞争力，是决定企业获得长远发展的关键，也是每个建筑企业经营者首要关心的课题。本文在国内外项目成本管理的理论基础上，以Y公司的项目成本管理为研究对象，根据成本管理模式的四个重要组成部分：组织机构、管理制度、管理流程和管理资源，采用专家评分方式，逐一排查，对Y公司的项目成本管理现状进行了深入分析，指出在管理流程、激励约束机制及人力资源管理三个方面出现的严重问题；然后结合Y公司的具体情况，从存在严重问题的项目成本管理流程、激励约束机制、人力资源管理三个方面，对Y公司的项目成本管理模式进行了优化、完善，形成了新的一套项目施工成本管理模式，并对比分析了新旧两种模式之间的差异；最后通过新的成本管理模式在RC住宅小区项目中的推广应用，论证新的管理模式带来的明显的成效，进一步验证了该项目施工成本管理模式的效果和可实施性。通过本文的研究，笔者根据多年的项目成本管理经验和在RC住宅小区项目中的实际应用，将目标管理理论与项目经理责任制理论相结合，以人为中心，着力于项目成本管理，从优化项目成本管理流程、健全激励约束机制、加强人力资源管理等方面，对Y公司的项目成本管理模式进行优化和完善，为Y公司的项目成本管理提出了解决方案，同时也为国有建筑企业的项目成本管理模式转变提供了参考。
[Abstract]:In recent years, with the continuous development of our country's social economy, the rapid growth of the whole society's fixed investment and the continuous improvement of the urbanization level, the construction industry has become an important part of the national economic composition. Become one of the important forces driving the country's rapid economic growth. But because the construction industry is labor-intensive, the industry concentration is low, the homogeneous competition is serious; plus our country construction enterprise management is relatively extensive at present, and the fine management is far from the fine management, thus causes the construction industry profit margin to be low. Especially after the world economic crisis in 2008, 4 trillion investment and active fiscal policy have played a huge role in promoting the construction market. However, the number of managers and the ability to control did not increase correspondingly, the company's supporting management system did not catch up in time, and the profitability of enterprises was even lower. The meagre profit seriously hinders the benign development of the construction enterprise. The core problem lies in whether the enterprise can reduce the cost as much as possible to overcome the current obstacle and obtain the long-term development. The focus of cost reduction in construction enterprises is to reduce project costs. To study and explore the mode of project cost management, to effectively reduce project cost and to obtain sustainable competitiveness, is the key to the long-term development of enterprises, and is also the primary concern of every construction enterprise operator. Based on the theory of project cost management at home and abroad, this paper takes the project cost management of Y Company as the research object, according to the four important components of the cost management model: organization, management system, management process and management resources. By using the method of expert scoring, this paper analyzes the current situation of project cost management in Y Company one by one, and points out the serious problems in three aspects: management flow, incentive and constraint mechanism and human resource management. Then according to the specific situation of Y Company, the project cost management mode of Y Company is optimized and perfected from three aspects: project cost management process with serious problems, incentive and constraint mechanism, and human resource management. A new set of project construction cost management model is formed, and the difference between the new and old models is compared and analyzed. Finally, the new cost management model is applied to the RC residential district project. This paper demonstrates the obvious effect brought by the new management mode, and further verifies the effect and practicability of the project construction cost management model. Through the research of this paper, according to the project cost management experience of many years and the practical application in the RC residential district project, the author combines the objective management theory with the project manager responsibility system theory, takes the person as the center, and focuses on the project cost management. From the aspects of optimizing project cost management flow, perfecting incentive and constraint mechanism and strengthening human resource management, this paper optimizes and perfects the project cost management mode of Y Company, and puts forward solutions for Y Company's project cost management. At the same time, it also provides a reference for the transformation of project cost management mode of state-owned construction enterprises.
【学位授予单位】：清华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723.3;F426.92

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