基于精益建造的建筑施工项目成本管理研究
发布时间：2018-11-25 13:07
【摘要】：最近几年，施工企业的数目和劳动力成本增加、宏观经济和房地产市场调控、工程质量风险也给施工企业带来了巨大的挑战,其竞争和压力与日俱增。通过什么样的方式提高施工企业的项目利润，增加企业盈利，是现阶段施工企业在竞争较大的市场保持竞争力的方法之一。卓越的成本管理水平是提高施工企业获利的重要一环，，但是我国施工企业仍然采用传统的成本管理模式。该模式管理粗放、方式单一，成本管理的效果不理想，因此需要一种经过改进的先进方法来进行施工项目的成本管理。 精益建造下的施工项目成本管理就是在这样的背景下提出。积极引进先进的精益建造方法运用于施工项目的成本管理当中，可以减少在施工过程当中产生的非增值作业以及浪费，提高施工企业的成本管理水平。但是在我国对于精益建造的在施工项目成本管理中的应用还处于初级阶段，没有形成一个完整的精益建造下的成本管理体系。由于成本管理是一个复杂的工程，使得改变现阶段的成本管理体系工作体系比较难，因此如何选择精益建造当中的工具在不改变现有成本管理的体系下进行施工项目成本管理，对于施工项目成本管理是一个有待解决的重要问题。 本文在介绍了现有成本管理理论的基础之上，首先分析了现阶段施工项目成本管理出现的问题。其次，提出运用精益建造的思想到施工项目成本管理中，构建精益建造下的施工项目成本管理体系。该体系包括了作为精益建造成本管理体系支撑层的成本信息管理平台，作为该体系下成本管理层的总承包商和分包商、劳务分包企业、现场建筑工人，辅助进行成本预测、核算、偏差分析的方法层，进行成本持续改进的技术层。第五章以某施工项目为例，对精益建造下的成本管理体系进行了实际运用，明确了项目的成本目标，利用作业成本法对该项目的部分混凝土工程成本进行了核算，使用成本数据对项目进行的某段时间内进行了成本偏差和计划完成率分析，运用技术层内的相关技术对该施工项目成本管理中出现的问题进行了持续改进，并提出了优化建议。 将精益建造的思想应用于建筑施工项目的成本管理不仅有利于成本预测、确定成本目标，而且可以对施工流程进行优化，持续改进作业过程，从而实现对施工项目成本进行实时动态管理，优化施工现场的资源配置，减少施工项目成本。
[Abstract]:In recent years, the number of construction enterprises and labor costs have increased, macroeconomic and real estate market regulation, engineering quality risks have also brought great challenges to construction enterprises, its competition and pressure is increasing. How to improve the project profit and increase the profit of the construction enterprise is one of the methods to keep the construction enterprise competitive in the competitive market at present. Excellent cost management level is an important part of improving the profit of construction enterprises, but Chinese construction enterprises still adopt the traditional cost management mode. The mode management is extensive, the mode is simple, the effect of cost management is not ideal, so an improved advanced method is needed to carry out the cost management of the construction project. The construction project cost management under lean construction is put forward under such background. The introduction of advanced lean construction methods to the cost management of construction projects can reduce the non-value-added operations and waste in the construction process and improve the cost management level of construction enterprises. However, the application of lean construction in construction project cost management is still in the primary stage in our country, and has not formed a complete cost management system under lean construction. Because cost management is a complex project, it is difficult to change the current cost management system, so how to choose the tools in lean construction to manage the cost of construction project without changing the existing cost management system. The cost management of construction project is an important problem to be solved. Based on the introduction of the existing cost management theory, this paper first analyzes the problems in the cost management of construction projects at the present stage. Secondly, the idea of lean construction is applied to the cost management of construction project, and the cost management system of construction project under lean construction is constructed. The system includes a cost information management platform as the supporting layer of the lean construction cost management system, a general contractor and subcontractor for the cost management under the system, a labor subcontractor, an on-site construction worker, and an auxiliary cost forecast. Accounting, deviation analysis of the method layer, the cost of continuous improvement of the technical layer. The fifth chapter takes a construction project as an example, carries on the actual application to the cost management system under the lean construction, has defined the project cost goal, has carried on the accounting to the part concrete engineering cost of the project by using the activity-based costing method. The cost deviation and plan completion rate of the project are analyzed in a certain period of time by using the cost data. The problems in the cost management of the construction project are continuously improved by using the relevant technologies in the technical layer, and the optimization suggestions are put forward. Applying the idea of lean construction to the cost management of construction project is not only beneficial to cost prediction and cost target determination, but also to the optimization of construction process and continuous improvement of operation process. Thus, the construction project cost can be managed dynamically in real time, the construction site resources can be optimized, and the construction project cost can be reduced.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723.3
本文编号：2356209
[Abstract]:In recent years, the number of construction enterprises and labor costs have increased, macroeconomic and real estate market regulation, engineering quality risks have also brought great challenges to construction enterprises, its competition and pressure is increasing. How to improve the project profit and increase the profit of the construction enterprise is one of the methods to keep the construction enterprise competitive in the competitive market at present. Excellent cost management level is an important part of improving the profit of construction enterprises, but Chinese construction enterprises still adopt the traditional cost management mode. The mode management is extensive, the mode is simple, the effect of cost management is not ideal, so an improved advanced method is needed to carry out the cost management of the construction project. The construction project cost management under lean construction is put forward under such background. The introduction of advanced lean construction methods to the cost management of construction projects can reduce the non-value-added operations and waste in the construction process and improve the cost management level of construction enterprises. However, the application of lean construction in construction project cost management is still in the primary stage in our country, and has not formed a complete cost management system under lean construction. Because cost management is a complex project, it is difficult to change the current cost management system, so how to choose the tools in lean construction to manage the cost of construction project without changing the existing cost management system. The cost management of construction project is an important problem to be solved. Based on the introduction of the existing cost management theory, this paper first analyzes the problems in the cost management of construction projects at the present stage. Secondly, the idea of lean construction is applied to the cost management of construction project, and the cost management system of construction project under lean construction is constructed. The system includes a cost information management platform as the supporting layer of the lean construction cost management system, a general contractor and subcontractor for the cost management under the system, a labor subcontractor, an on-site construction worker, and an auxiliary cost forecast. Accounting, deviation analysis of the method layer, the cost of continuous improvement of the technical layer. The fifth chapter takes a construction project as an example, carries on the actual application to the cost management system under the lean construction, has defined the project cost goal, has carried on the accounting to the part concrete engineering cost of the project by using the activity-based costing method. The cost deviation and plan completion rate of the project are analyzed in a certain period of time by using the cost data. The problems in the cost management of the construction project are continuously improved by using the relevant technologies in the technical layer, and the optimization suggestions are put forward. Applying the idea of lean construction to the cost management of construction project is not only beneficial to cost prediction and cost target determination, but also to the optimization of construction process and continuous improvement of operation process. Thus, the construction project cost can be managed dynamically in real time, the construction site resources can be optimized, and the construction project cost can be reduced.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723.3
【参考文献】
相关博士学位论文 前1条
1 张园;住宅虚拟企业精益建造实施能力研究[D];天津大学;2012年
本文编号：2356209
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