A银行人民币发行库建设项目成本控制研究

发布时间：2018-05-19 14:14

本文选题：全过程成本管理 + 发行库建设　；参考：《中国海洋大学》2012年硕士论文

【摘要】：自1998年人民银行县支行发行库撤销,带来一系列的问题,如县域内人民币的及时供应问题、小面额人民币券别的调配、人行自身职能作用的发挥等,恢复县人民银行人民币发行库建设存在积极的意义。然而,目前的发行库建设成本管理的意识、手段、技术非常欠缺。在资金有限的情况下,如何通过有效的成本控制来优化项目成本管理职能,提高发行库建设项目管理水平已经成为面临的一个重大问题。本文综合运用文献法、比较法、实践总结法,通过制定A银行人民币发行库建设项目成本控制目标,采取有效的成本控制措施,对A银行人民币发行库建设项目成本进行管理,建立起该项目的成本控制体系。要进行有效的项目成本控制,就要从项目的整体流程环节入手,先明确项目完成要经历的过程,找到成本控制的关键环节,采用全过程的动态管理和控制模式实现全面、全过程、全方位的成本管理控制。从项目流程入手,改善流程,就能使整体的成本得到改变。全过程成本控制是以组织的整个过程、整体资源、系统绩效为着手点来研究成本的,通过事前、事中、事后的全面管理,利用资源的投入产出量化体系来解决成本运营控制的相关问题。本文结合全过程成本控制方法的原理,以恢复A银行人民币发行库建设为项目实例,从项目的流程入手,对项目的立项阶段、策划设计阶段、施工阶段、竣工结算各阶段找到成本控制的关键点,做好项目成本的全过程、全方位的控制和跟踪管理。主要包括：立项阶段为投资决策和土地获取方面成本的控制；规划设计阶段的方案招标；施工阶段的材料控制、合同管理、现场管理；结算阶段的差额查找和特殊问题处理。针对项目不同阶段成本控制的要求,采取不同的具体措施,以期实现项目成本管理的目标。笔者为实现项目的成本目标而对项目进行全过程管理与控制,提出创新于原来发行库项目成本管理模式的一些观点,确保建设项目在批准的预算内,在工期、质量、成本等方面取得最佳效果。
[Abstract]:Since the cancellation of the issuing treasury of the county branch of the people's Bank of China in 1998, it has brought about a series of problems, such as the timely supply of the renminbi in the county, the allocation of small denomination renminbi coupons, the exertion of the functions of the people's Bank of China, etc. It is of positive significance to restore the construction of RMB issuing treasury of the people's Bank of China. However, the current inventory construction cost management awareness, means, technology is very lacking. Under the condition of limited funds, how to optimize the function of project cost management through effective cost control and improve the management level of issuing bank construction project has become a major problem. This article synthetically uses the literature method, the comparison method, the practice summary method, through formulates the A bank RMB issuing bank construction project cost control goal, takes the effective cost control measure, carries on the management to the A bank RMB issuance bank construction project cost. Set up the cost control system of the project. In order to control the project cost effectively, we should start with the whole process of the project, make clear the process of the project completion, find the key link of the cost control, and adopt the dynamic management and control mode of the whole process to realize the comprehensive. The whole process, all-round cost management control. Start from project flow, improve process, can make whole cost get change. The whole process cost control is based on the whole process of the organization, the whole resources, the system performance as the starting point to study the cost, through the comprehensive management in advance, in the matter, after the event, To solve the related problems of cost operation control by using the input and output quantification system of resources. Based on the principle of the whole process cost control method, this paper takes the construction of RMB issuing bank of Bank A as a project example, starting with the process of the project, the stage of project establishment, the stage of planning and design, the stage of construction. The key points of cost control are found in each stage of completion and settlement, the whole process of project cost is done well, and all aspects of control and tracking management are carried out. It mainly includes: the cost control of investment decision and land acquisition; the project bidding in the planning and design stage; the material control, contract management, site management in the construction stage; the difference finding and special problem handling in the settlement stage. According to the requirements of cost control in different stages of the project, different measures are taken to achieve the goal of project cost management. In order to realize the cost target of the project, the author manages and controls the whole process of the project, and puts forward some viewpoints of innovating the cost management mode of the original release library project, which ensures the construction project in the approved budget, during the construction period and in the quality. Cost and other aspects of the best results.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.31;F830.42

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