X产品技术改造项目主体工程成本控制研究
发布时间：2018-11-12 10:18
【摘要】：我国建筑施工企业的项目成本控制很多采取“先干后算”的方法,落后的成本控制方法导致了成本的损失。CNCEC14公司也面临同样的问题,并且公司已意识到转变传统的成本控制方法迫在眉睫。针对CNCEC14公司的X产品技术改造项目主体工程,如何进行项目的成本控制改革,以避免成本损失,具有较强的现实意义。 本文在对X产品技术改造项目主体工程简介的基础上,以该项目的主体工程为研究对象进行成本控制研究。在项目开始前,运用目标责任成本理论对项目主体工程目标成本进行了分解。在项目开展过程中,以目标责任成本理论为指导,运用挣值理论,结合项目进度进行项目主体工程的成本分析,并对存在的成本控制问题的成因进行了分析,进而运用动态控制理论提出了项目主体工程成本控制问题的解决措施并对效果进行了评价。 本文在X产品技术改造项目主体工程中使目标责任成本体系得以规范有效的运行,并运用挣值理论和动态控制理论解决了项目主体工程存在的成本控制问题,降低了外部因素所导致的项目的成本损失,确保了项目的利润,从而保证了企业的利益,为企业提高竞争力提供了保障。同时,该项目主体工程的成本管理和控制方法对其它类似项目具有一定的借鉴意义。
[Abstract]:The project cost control of construction enterprises in our country often adopts the method of "doing first and then calculating", and the backward cost control method leads to the loss of cost. CNCEC14 Company is also faced with the same problem. And the company has realized that changing the traditional cost control method is imminent. It is of great practical significance to carry out the cost control reform in order to avoid the cost loss in the main project of X product technical transformation project of CNCEC14 Company. On the basis of brief introduction to the main project of X product technical transformation project, this paper takes the main project of the project as the research object to carry on the cost control research. Before the beginning of the project, the objective cost of the project subject is decomposed by the theory of objective responsibility cost. In the process of project development, under the guidance of objective responsibility cost theory, using earned value theory, combined with project schedule, the cost analysis of the main project is carried out, and the causes of the existing cost control problems are analyzed. Then, the paper puts forward the measures to solve the problem of project subject engineering cost control by using dynamic control theory and evaluates the effect. In this paper, the target responsibility cost system can be standardized and effectively run in the main project of X product technical transformation project, and the cost control problem of the project subject project is solved by using earned value theory and dynamic control theory. It reduces the cost loss of the project caused by the external factors, ensures the profit of the project, thus ensures the benefit of the enterprise and provides the guarantee for the enterprise to improve its competitiveness. At the same time, the cost management and control method of the main project has certain reference significance to other similar projects.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU723.3
本文编号：2326825
[Abstract]:The project cost control of construction enterprises in our country often adopts the method of "doing first and then calculating", and the backward cost control method leads to the loss of cost. CNCEC14 Company is also faced with the same problem. And the company has realized that changing the traditional cost control method is imminent. It is of great practical significance to carry out the cost control reform in order to avoid the cost loss in the main project of X product technical transformation project of CNCEC14 Company. On the basis of brief introduction to the main project of X product technical transformation project, this paper takes the main project of the project as the research object to carry on the cost control research. Before the beginning of the project, the objective cost of the project subject is decomposed by the theory of objective responsibility cost. In the process of project development, under the guidance of objective responsibility cost theory, using earned value theory, combined with project schedule, the cost analysis of the main project is carried out, and the causes of the existing cost control problems are analyzed. Then, the paper puts forward the measures to solve the problem of project subject engineering cost control by using dynamic control theory and evaluates the effect. In this paper, the target responsibility cost system can be standardized and effectively run in the main project of X product technical transformation project, and the cost control problem of the project subject project is solved by using earned value theory and dynamic control theory. It reduces the cost loss of the project caused by the external factors, ensures the profit of the project, thus ensures the benefit of the enterprise and provides the guarantee for the enterprise to improve its competitiveness. At the same time, the cost management and control method of the main project has certain reference significance to other similar projects.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU723.3
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，本文编号：2326825
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