施工企业Y项目成本控制研究

发布时间：2018-01-22 19:51

本文关键词： 施工企业项目成本控制挣得值分析法　出处：《重庆理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的飞速发展,生产力得到了极大的提升,城市化进程因此也大幅加快,给我国房地产业带来了很大的机遇,同时也让我国的施工企业的生存环境得到了优化,施工企业得到了长足的发展,但是一个行业的繁荣也让就意味着竞争的激烈,尤其是在当前中国经济增速放缓的大环境下,施工企业的供需两旺的情形已经不复存在。因而施工企业只有不断的加强管理,提升自身实力,控制施工成本,才能在如今激烈的施工企业竞争环境中安身立命。施工项目的成本控制是项目管理研究中非常重要的一部分,它甚至对企业后续的发展和整体效益都有影响,施工企业的竞争力的一个重要决定因素就是成本控制水平的高低。因此,目前施工企业亟需解决的问题是如何加强施工项目成本的控制。本文首先介绍了该论文的研究背景、研究意义以及国内外对施工企业项目成本控制的研究现状,进而对控制理论、系统理论、项目成本控制理论和挣值法理论进行了详细的阐述,并以此为基础,以Y施工项目为研究对象,介绍了该项目的基本情况,用挣值法对项目成本控制进行了分析,找出Y项目一期工程在成本控制上存在的问题:施工准备阶段勘察不到位,不良地质导致工程量增加,耗时增加;施工过程中成本要素控制力度不够,使得材料成本、人工成本、间接费用超支;施工过程中缺乏权责利相结合的奖惩机制等。针对以上问题,提出了加强施工企业Y项目二期工程成本控制的对策。本文所提出的这些成本控制的措施对施工企业都具有普遍适用性,这也是本文研究的目的所在。本文运用了理论与案例相结合的研究方法,对施工企业Y项目成本控制进行研究,得出以下结论:实施全过程成本控制是施工项目成本控制的关键;通过Y项目实践证明,挣值法能够有效地追踪项目成本,及时发现项目出现的偏差;加强材料成本、人工成本以及间接成本的控制是施工项目成本的重点;建立施工企业的责权利相结合的奖惩机制有利于降低施工项目的成本。
[Abstract]:With the rapid development of China's economy, productivity has been greatly improved, and the process of urbanization has been greatly accelerated, which has brought great opportunities to the real estate industry in China. At the same time, the living environment of the construction enterprises in our country has been optimized, construction enterprises have got considerable development, but the prosperity of an industry also means the fierce competition. Especially in the current economic growth rate of China, the situation that the supply and demand of construction enterprises is booming no longer exists. Therefore, the construction enterprises have to constantly strengthen management, improve their own strength, control construction costs. Construction project cost control is a very important part of project management research, it even has an impact on the subsequent development and overall efficiency of the enterprise. The level of cost control is an important determinant of the competitiveness of construction enterprises. At present, the urgent problem for construction enterprises is how to strengthen the cost control of construction projects. Firstly, this paper introduces the research background, research significance and the current situation of research on project cost control in construction enterprises at home and abroad. Then, the control theory, system theory, project cost control theory and earned value method theory are elaborated in detail, and based on this theory, taking Y construction project as the research object, the basic situation of the project is introduced. This paper analyzes the cost control of the project by the earned value method, and finds out the problems existing in the cost control of the first phase of the Y project: the survey is not in place in the construction preparation stage, the bad geology results in the increase of the project quantity and the time consuming is increased; The cost factor control is not enough in the construction process, which makes material cost, labor cost, overhead cost overrun; In the process of construction, there is a lack of reward and punishment mechanism combining power, responsibility and interest. This paper puts forward the countermeasures to strengthen the cost control of the second phase of construction enterprise Y project. The measures of cost control put forward in this paper are generally applicable to the construction enterprises. This is the purpose of this study. This paper uses the theory and case study method to study the construction enterprise Y project cost control. The following conclusions are drawn: implementing the whole process cost control is the key to the construction project cost control; It is proved by Y project practice that the earned value method can effectively track the project cost and discover the deviation of the project in time. Strengthening the control of material cost, labor cost and indirect cost is the key point of construction project cost. It is helpful to reduce the cost of construction project by establishing the reward and punishment mechanism of the responsibility and right of the construction enterprise.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TU723.3

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