基于审计视角的BAHT基建工程项目成本管理问题研究

发布时间：2018-06-11 09:32

本文选题：基建工程项目 + 成本管理　；参考：《东北大学》2013年硕士论文

【摘要】：随着社会主义市场经济体制的逐步确立和城市化进程不断加快,我国的建筑市场进入了一个新的发展阶段。但随着生产资料价格水平的不断上涨,工资水平的上调,使得建设成本急剧增加。成本控制机制为企业实施全面成本控制提供了规范的模式,对企业建立、实施、保持和改进成本控制体系起着"源头活水"、"正本清源"的基础指导作用。工程项目作为建筑企业成本管理的中心,项目成本的盈亏直接关系到企业的效益、命运和前途。而工程项目成本管理是工程项目管理的重要组成部分。在规范的市场条件下,低成本竞争是建筑企业最具优势的竞争手段。对工程项目的成本进行有效的管理,是建筑企业获得利润的保证,直接影响企业的经济效益。因此研究项目成本管理对提高施工企业市场竞争力具有十分重要的现实意义。本文以BAHT基建工程项目为研究对象,首先概述了项目与工程项目涵义与特征,同时介绍了工程项目成本管理原则和方法。然后对BAHT基建工程项目的相关背景进行了介绍,着重阐述了项目的投资安排,并从质量、进度、安全、文明四个方面说明了该项目的管理制度。最后通过审计的视角,以6#楼为例,对该项目工程量、人工费、材料费和机械设备费进行了审计。在审计过程中,发现该项目在成本管理中主要存在工程量重复计算造成工程造价上升、人工用工量超标、材料价格与用量超预算、机械设备台班量记录不实等问题,从主观和客观两方面分析了其原因,并针对BAHT基建工程项目成本管理存在的问题提出改进的对策和建议。
[Abstract]:With the gradual establishment of socialist market economy system and the accelerating process of urbanization, the construction market of our country has entered a new stage of development. But as the price level of means of production continues to rise and wages rise, the cost of construction increases sharply. The cost control mechanism provides the standard mode for the enterprise to implement the total cost control, and plays a basic guiding role in establishing, implementing, maintaining and improving the cost control system of the enterprise. As the center of construction enterprise cost management, the profit and loss of project cost is directly related to the benefit, fate and future of the enterprise. Project cost management is an important part of engineering project management. Under the standard market conditions, low-cost competition is the most advantageous means of competition for construction enterprises. The effective management of the project cost is the guarantee for the construction enterprise to obtain the profit, which directly affects the economic benefit of the enterprise. Therefore, the study of project cost management is of great practical significance to improve the market competitiveness of construction enterprises. This paper takes the BAHT capital construction project as the research object, firstly summarizes the meaning and characteristics of the project and the engineering project, and introduces the project cost management principle and method at the same time. Then the related background of BAHT capital construction project is introduced, the investment arrangement of the project is expounded emphatically, and the management system of the project is explained from four aspects: quality, progress, safety and civilization. Finally, through the audit angle, taking 6 # building as an example, the project quantity, labor cost, material cost and mechanical equipment cost are audited. During the audit process, it was found that in the cost management of the project, there were some problems, such as the increase of the project cost caused by the repeated calculation of the project quantity, the excessive amount of manual labor, the over-budget of the material price and the amount of the material, the incorrect record of the shift quantity of the mechanical equipment, etc. This paper analyzes the reasons from subjective and objective aspects, and puts forward some countermeasures and suggestions to improve the cost management of BAHT capital construction project.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU723.3

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