建筑工程项目目标成本管理研究

发布时间：2018-05-19 07:55

  本文选题：建筑施施工项目 + 目标管理　； 参考：《山东大学》2013年硕士论文

【摘要】：在我国建筑市场逐渐走向对外开放的大背景下,建筑工程市场的竞争也不断地趋向激烈,这就要求我国的企业不断提高自身的竞争力以迎合世界形势发展的大势所趋。相比于国内的建筑企业而言,国外大型的跨国建筑工程公司有着很大的优势,他们拥有先进的管理经验与管理模式,竞争力极强。这对我国的施工企业来说是个挑战,要求我国的施工企业以更高的项目管理水平、更敏锐的眼光抓住市场机遇来赢得自身的发展壮大。项目成本管理水平普遍不高是目前我国建筑企业中普遍存在的问题,主要表现为以低价来赢得中标,在中标之后的实施过程中又通过各种途径来增加造价。这种恶性的竞争模式弊大于利,对投资方与施工企业的利益都是一种伤害。它给投资方造成了不必要的损失,对施工企业的信誉也是一种伤害,更在无形之中降低了施工企业的竞争力。长远来看,这种模式对企业的发展是大大不利的。在这种背景之下,研究施工企业的项目管理成本有着重要的现实意义。本文首先论述了目标管理、成本管理以及目标成本管理的基本理论,将其细分为含义、分类和特点等；在对理论有了初步的了解后,文章结合施工项目的特点,以施工项目目标管理的成本为理论指导,着重探讨了施工项目目标成本管理的模式与框架；然后,文章又对施工项目目标成本管理在施工过程中遇到的问题进行了探讨,并探索性地提出了对策；文章的最后在上述研究背景之下,对深圳某施工项目目标成本管理的实际案例进行了分析,得出在工程项目施工之前,应该制定详细的具有一定网络化的任务计划书，，对机械设备的租借时间和租借台数、对脚手架以及模板的使用都要有切合实际的安排,只有这些基础设施及时到齐,这样才有利于工程的正常施工。对于一个工程项目,不能够只依赖于早期的预期计划方案,应该结合实际,根据施工现场的具体情况,根据工程的不同进度,制定出规范合理的,符合现场实际情况的计划方案,并且要不断优化,制定相应的措施,保证工程高质量完成。将此原理运用于具体的施工实践中来指导目标成本管理(此处目标成本管理包括项目成本管理和目标管理),其目的是降低项目施工的成本,从而提高管理水平。
[Abstract]:Under the background that the construction market of our country is gradually opening to the outside world, the competition of the construction engineering market is also becoming more and more fierce, which requires the enterprises of our country to continuously improve their own competitiveness in order to meet the general trend of the development of the world situation. Compared with the domestic construction enterprises, the foreign large multinational construction and engineering companies have great advantages, they have advanced management experience and management model, and their competitiveness is very strong. This is a challenge to the construction enterprises of our country. It requires the construction enterprises of our country to gain their own development with higher project management level and sharper vision to seize the market opportunity. The low level of project cost management is a common problem in the construction enterprises of our country at present. The main manifestation is to win the bid with low price and to increase the cost through various ways in the course of implementation after winning the bid. This vicious competition model does more harm than good to the interests of investors and construction enterprises. It causes unnecessary losses to the investors, which is also a kind of harm to the reputation of the construction enterprises, and reduces the competitiveness of the construction enterprises in the invisible. In the long run, this model is greatly detrimental to the development of enterprises. Under this background, it has important practical significance to study the project management cost of construction enterprises. This paper first discusses the basic theory of objective management, cost management and target cost management, which is divided into meaning, classification and characteristics, after a preliminary understanding of the theory, the article combines the characteristics of construction projects. Based on the cost of construction project objective management, this paper discusses the mode and frame of construction project target cost management, and then discusses the problems encountered in the construction project target cost management. Finally, under the above research background, the actual case of target cost management of a construction project in Shenzhen is analyzed, and it is concluded that before the construction of the project, A detailed mission plan with a certain network should be developed, with realistic arrangements for the lease time and number of rental units for mechanical equipment, scaffolding and template use, only if these infrastructures are available in a timely manner, This is conducive to the normal construction of the project. For a project, we can't only rely on the early expected plan, we should combine the reality, according to the specific conditions of the construction site, according to the different progress of the project, we should work out a standard and reasonable, Plan according to the actual situation on the spot, and optimize continuously, make the corresponding measures to ensure the high-quality completion of the project. This principle is applied to the concrete construction practice to guide the target cost management (here the target cost management includes project cost management and objective management, the purpose of which is to reduce the construction cost of the project and improve the management level.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU723.3

【参考文献】

中国期刊全文数据库 前10条

1 郑豪民;;建筑工程项目成本控制浅析[J];平顶山工学院学报;2006年02期

2 代逸生;陆峻梅;;施工项目成本管理系统模型的构建[J];中国管理信息化(综合版);2006年06期

3 李江洋;;作业成本法在建筑施工企业成本核算中的运用[J];经营管理者;2010年04期

4 牟明利,刘树国,刘晓虹;浅谈工程成本管理[J];黑龙江交通科技;2001年06期

5 韩春燕;;层次分析法在建筑项目成本风险中的应用[J];河南水利与南水北调;2009年10期

6 王小汾,黄丽林;浅议成本控制与标准化[J];经济师;1998年01期

7 李延罡;;工程施工项目成本管控问题研究[J];建筑经济;2007年06期

8 郝莉蓉;;项目成本管理控制信息系统构建模式研究与应用[J];建筑经济;2009年S1期

9 曾祥志;;基于层次分析法的工程项目成本影响因素研究[J];山西建筑;2010年01期

10 张兆梁;沈玉志;;应用模糊层次分析法评价施工项目成本管理水平[J];科学技术与工程;2006年08期

中国硕士学位论文全文数据库 前1条

1 晏霞;成本控制及其应用分析[D];暨南大学;2000年

本文编号：1909312