RB公司建筑施工项目责任成本管理研究

发布时间：2018-01-28 21:05

本文关键词： 施工项目成本控制责任成本管理　出处：《石家庄铁道大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着市场的逐步发展和和竞争的日益激烈,处在这种激烈竞争环境中的建筑施工企业更加感受到承接项目的困难。然而,在低价中标的情况下,怎样在保证项目质量的情况下依然盈利,是这些企业需要长期研究的问题。大家都知道,“收入-成本=利润”,那么,有效的控制成本就成为实现利润的重要因素之一。实际上,施工成本的控制并不容易,因为其具有较大的起伏性,影响因素也较多。基于近年来不少项目综合管理的探索与实践,本文将通过一些较为科学的方法,对成本进行有成效的控制。成本是产品消耗物化和人力劳动金额的总和。建筑成本包括生产过程中的建材消费和支付工人工资,以及组织和管理的费用。施工项目成本管理贯穿在建筑成本预测、计划、控制、核算、分析、评价和管理等一系列的生产工作中。建筑工程造价管理贯穿于签署施工合同、跟踪招标信息和终止合同的整个过程中。本文整理了建筑施工项目责任成本管理的研究现状,明确了研究的目的和意义以及研究内容和方法。在此基础上阐述责任成本管理的内涵、理念,以及建筑施工项目责任成本管理的内容和步骤。然后针对RB公司具体项目,分析了其成本流失的主要环节,深入剖析了其成本管理过程中存在的问题和原因,进而提出了建筑施工项目实行责任成本管理的新方案。
[Abstract]:With the gradual development of the market and the increasingly fierce competition, the construction enterprises in this fierce competition environment feel more difficult to undertake the project. However, in the case of winning the bid at a low price. How to remain profitable while ensuring the quality of the project is a problem that these enterprises need to study for a long time. As we all know, "Income-cost = profit", so. Effective cost control becomes one of the important factors to realize profit. In fact, the control of construction cost is not easy because of its large fluctuation. Based on the exploration and practice of many projects comprehensive management in recent years, this paper will adopt some more scientific methods. Effective cost control. Cost is the sum of the material and labor costs of the product. Construction costs include the consumption of building materials during production and the payment of workers' wages. Construction project cost management runs through construction cost prediction, planning, control, accounting, analysis. Construction cost management runs through the signing of construction contract in a series of production work such as evaluation and management. In the whole process of tracking bidding information and terminating the contract, this paper collates the research status of responsibility cost management of construction project. The purpose and significance of the research as well as the contents and methods of the research are clarified. On this basis, the connotation and concept of responsibility cost management are expounded. And the content and steps of the construction project responsibility cost management. Then for specific projects of RB company, the main links of cost loss are analyzed, and the problems and reasons in the process of cost management are deeply analyzed. Furthermore, a new project of responsible cost management for construction project is put forward.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.72;F426.92

【参考文献】