田林工程建设项目全面预算管理研究

发布时间：2018-05-08 08:03

本文选题：预算 + 全面预算管理　；参考：《中国海洋大学》2014年硕士论文

【摘要】：如今,项目管理研究重点主要是放在以质量管理、进度管理、成本管理为核心的目标管理上。而随着社会的高速发展,建筑市场的竞争将越来越激烈,施工企业为了降低成本,在很大程度上将依赖于施工前期的全面预算管理。在国外,全面预算管理被逐步运用于一些类似于通用集团和杜邦公司这样的企业中,并获得了可观的成绩。为了能使企业的利润最大化,如今的企业全面预算管理方法已拥有了极为成熟的制度标准和体系,以确保企业在后续运营管理中能达到前期规划。至于国内,随着我国城市建设进入高速发展阶段,国内大中型工程建设项目的数量也在不断增加,这些工程项目建设的内部管理问题也随之凸显出来了。比如,由于一个项目工程过大、建设工期过长,无法做到内部资源的合理分配,导致各部门由于争夺利益而产生摩擦和冲突；或者,经常由于没有搭建良好的沟通平台,致使工程开展不畅、工期延长等问题。对于承接国内大型工程建设项目的公司来说,如果想使企业利润最大化,就必须建立完善的管理支持体系,实践证明,全面预算管理在工期前的资源分配、工期中的团队管理、工期后的保障监管都起到了显著作用,是工程承接企业优化管理的重要手段之一。从另一方面看,当今中国社会正处于高速通货膨胀期,人民币受到美元汇率的牵制,处于不断升值过程中,从经济学角度来说这将导致建筑材料成本和人力成本的进一步提高,而通常一个项目的建设需要一定的周期,短则几个月,长则几年,这无形中就给工程建设项目的全面预算管理增加了难度。在如此竞争激烈的环境下,如何完善建立良好的全面预算管理制度,现已成为了迫在眉睫的事情了。本文不仅仅是从全面预算管理的理论方面去研究,同时也结合实际工程案例,对实际案例提出改进方案,以期对实践具有相应的参照意义。首先,通过了解该施工项目的预算方案,深刻剖析该预算方案存在的问题和风险,比如田林工程项目的预算方案缺乏预见性、预算不够严谨、其施工企业缺乏完善的管理体系、以及对预算执行过程中的监督控制方法的缺乏等等一系类问题。次,通过为田林工程建设项目设计新预算方案,以期达到对其他类似建设项目的预算管理方法也有一定的借鉴意义,以期全面预算管理在田林工程项目中更好地发挥管理控制的作用,增大工程项目的效益和增强企业的核心竞争力。
[Abstract]:Nowadays, project management focuses on quality management, schedule management and cost management. With the rapid development of the society, the competition in the construction market will be more and more fierce. In order to reduce the cost, the construction enterprises will depend on the comprehensive budget management in the early stage of construction to a great extent. Abroad, comprehensive budget management has been gradually used in some enterprises such as General Group and DuPont Corporation, and has achieved considerable results. In order to maximize the profit of the enterprise, the enterprise comprehensive budget management method now has the extremely mature system standard and the system, in order to ensure the enterprise can reach the early stage plan in the follow-up operation management. As for our country, with the rapid development of urban construction in our country, the number of large and medium-sized construction projects in China is also increasing, and the internal management problems of these projects are also highlighted. For example, because a project is too large and the construction period is too long, it is impossible to allocate the internal resources reasonably, resulting in friction and conflicts between various departments because of competing for interests; or, often because of the lack of a good communication platform, Causes the project to develop unobstructed, the construction period prolongs the question and so on. In order to maximize the profits of large domestic construction projects, it is necessary to establish a sound management support system. It has been proved that the overall budget management can manage the resources before the construction period and the team management during the construction period. After the construction period, the guarantee supervision plays a significant role and is one of the important means to carry on the optimization management of engineering enterprises. On the other hand, the Chinese society is in a period of high inflation. The RMB is constrained by the US dollar exchange rate and is in the process of continuous appreciation. From an economic point of view, this will lead to a further increase in the cost of construction materials and manpower. Usually the construction of a project needs a certain period of time, short months, long years, which virtually makes the overall budget management of the project more difficult. In such a competitive environment, how to perfect and establish a good overall budget management system has become an urgent matter. This paper not only studies the theory of total budget management, but also puts forward the improvement scheme of the actual cases in the light of the actual engineering cases, in order to have the corresponding reference significance for the practice. First of all, by understanding the budget plan of the construction project, the problems and risks existing in the budget plan are deeply analyzed. For example, the budget plan of the Tian Lin project lacks foresight, the budget is not rigorous enough, and its construction enterprises lack a sound management system. And the budget implementation of the lack of supervision and control methods and so on a series of problems. Second, by designing a new budget plan for Tian Lin's construction project, in order to achieve the budget management method of other similar construction projects, it is also of certain reference significance. It is expected that the overall budget management will play a better role in the management and control of Tian Lin project, increase the benefit of the project and enhance the core competitiveness of the enterprise.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275

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