外事学院教学楼施工阶段成本控制研究

发布时间：2018-12-17 10:46

【摘要】：施工阶段是把建筑工程由图纸转变为实体的阶段，也是整个建筑工程成本支出最大的阶段，是直接关系建筑企业最终盈利水平的关键阶段，因此对于建筑施工企业来讲，如何做好建筑工程施工阶段的成本控制，降低项目的成本支出，为企业争取更高的利润水平是当前我国建筑施工企业所急需解决的重要问题。目前我国在成本管理和成本控制等方面的研究日益成熟，尤其是成本控制方法的研究更是取得突破性的发展，已经被部分大型施工企业所采用，且取得了显著的成效。但是大多数的建筑施工企业的管理方式依旧延续传统的管理方式，即重工程、轻核算，单纯的强调目标成本，忽视进度、质量与成本之间的相互关系，多数的企业存在对成本控制不能引起足够重视，对新方法新理论在成本控制中的应用不够关注，成本控制的方法执行不到位、资源消耗监管不力等的问题，成本控制中过多的依赖工程人员的经验，多形成的是大概、大约等粗放式的结论，，管理过程中缺乏精细化的数据分析与支持，对于实际与计划的偏差分析以事后核算为主。正是在这样的背景下，现代建筑企业迫切需要进行成本控制方式的改革，寻求一套适合自身发展的成本控制模式。本文通过对施工阶段成本控制的理论与实践的研究，结合外事学院教学楼项目的成本控制情况分析建筑施工企业的成本控制的现状及其存在的问题，并对施工阶段成本控制的影响因素进行分析，在此基础上从施工企业自身原因的角度出发，沿着施工阶段成本控制的预控阶段、过程阶段及纠偏三个阶段，结合外事学院教学楼项目的成本数据及实际情况，对建筑施工企业施工过程中如何应用价值工程和挣值分析法实现有效的成本控制进行详细的描述，完成了对S公司成本控制制度的改进，并提出了完善S公司成本控制的措施建议，以期能够改变我国当前施工阶段成本控制方法落后的现状，提高企业的竞争力，促进企业发展。
[Abstract]:The construction stage is the stage of transforming the construction project from drawing to entity, and it is also the stage in which the cost of the whole construction project is the largest, and is the key stage directly related to the final profit level of the construction enterprise. Therefore, for the construction enterprise, How to control the construction cost in construction stage, reduce the cost expenditure of the project and strive for a higher profit level for the enterprise is an important problem that is urgently needed to be solved by the construction enterprises in our country at present. At present, the research on cost management and cost control in our country is increasingly mature, especially the research of cost control method has made a breakthrough development, has been adopted by some large construction enterprises, and has achieved remarkable results. However, most of the management methods of construction enterprises still continue the traditional management methods, that is, emphasizing engineering, light accounting, simply emphasizing the target cost, neglecting the progress, and the relationship between quality and cost. Most enterprises do not pay enough attention to cost control, do not pay enough attention to the application of new method and new theory in cost control, do not implement the method of cost control in place, and so on. Too much reliance on the experience of engineers in cost control results in a general, roughly extensive conclusion, a lack of detailed data analysis and support in the management process. The deviation analysis between the actual and the plan is based on the accounting afterwards. It is under this background that modern construction enterprises urgently need to reform the way of cost control and seek a set of cost control mode suitable for their own development. Based on the study of the theory and practice of cost control in construction stage, this paper analyzes the current situation and existing problems of cost control in construction enterprises in combination with the cost control situation of teaching building project in Foreign Affairs College. Based on the analysis of the influencing factors of cost control in construction stage, from the point of view of the reasons of the construction enterprise, the paper follows the three stages of cost control in construction stage, pre-control stage, process stage and correction of deviation. Combining with the cost data and actual situation of the teaching building project of Foreign Affairs College, this paper describes in detail how to use value engineering and earned value analysis method to realize effective cost control in construction process of construction enterprises. The cost control system of S Company has been improved, and the measures to improve the cost control system of S Company have been put forward in order to change the current situation of the backward cost control methods in the construction phase of our country and to improve the competitiveness of the enterprises. Promote the development of enterprises.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723.3

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