某市人民医院病房楼工程项目成本控制研究

发布时间：2018-04-10 06:13

本文选题：工程项目　切入点：成本控制　出处：《青岛大学》2017年硕士论文

【摘要】：成本管理是项目管理的重要内容之一,是保证项目施工获取利润的保障。当前项目成本管理理论和方法已在许多工程项目中得到应用并取得一定效果。但是多数建筑施工企业还是重视事后核算和控制,而没有重视项目成本的事前控制,导致建筑施工项目成本控制效果不佳,经常出现结算超预算,预算超概算、概算超估算现象,造成项目经济效益不高,严重影响了建筑施工项目的实施。要解决这一问题,就必须加加强项目成本控制,以最低成本获取更大收益,以提高企业竞争力和盈利水平。因此,加强项目成本管理和控制是非常必要的。本文通过对国内外成本控制理论的研究,以某市人民医院病房楼工程项目为例,在分析项目成本控制现状及存在的问题的基础上,对项目投资决策阶段、预算阶段、招投标阶段、施工阶段和竣工结算阶段进行全过程成本控制研究,并提出了项目成本控制的对策措施。首先,本文阐述了项目成本控制相关理论和方法,并结合某市人民医院病房楼项目实际,分析项目进度控制现状及存在的问题。其次,本文应用全过程成本控制理论,对病房楼工程项目投资决策阶段、设计阶段、施工阶段和竣工结算阶段进行成本控制分析。在投资决策阶段,通过分析项目成本控制,进行项目工作结构分析,编制项目资源需求计划,进行成本估算和预算,为项目投资决策提供参考依据;在预算阶段,应用ABC分类法分析项目成本控制的重点对象和目标;在招投标阶段,通过招标确定施工单位和工程价格,控制项目施工成本;在施工阶段,应用挣值法分析项目成本偏差,分析原因并采取措施进行纠偏,顺利实现项目成本目标;在竣工结算阶段,收集成本数据资料,编制竣工结算书,合理进行成本控制。最后,本文提出了病房楼工程项目成本控制的对策建议,使项目管理者进一步提高成本控制意识和水平,不断完善成本控制体系,提高成本控制效果和水平。
[Abstract]:Cost management is one of the important contents of project management.At present, the theory and method of project cost management have been applied in many engineering projects and achieved certain results.However, most construction enterprises still attach importance to the accounting and control after the event, but do not attach importance to the prior control of the project cost. As a result, the cost control effect of the construction project is not good, and often the settlement exceeds the budget and the budget exceeds the budget estimate.The overestimation of the estimate results in the low economic benefit of the project, which seriously affects the implementation of the construction project.In order to solve this problem, it is necessary to strengthen the cost control of the project and obtain more profits with the lowest cost, so as to improve the competitiveness and profit level of the enterprise.Therefore, it is necessary to strengthen project cost management and control.Based on the research of cost control theory at home and abroad, taking the project of ward building in a city people's hospital as an example, based on the analysis of the current situation of project cost control and the existing problems, this paper makes an analysis of the project investment decision stage and budget stage.The whole process cost control is studied in the bidding stage, the construction stage and the completion settlement stage, and the countermeasures of the project cost control are put forward.Firstly, this paper expounds the theory and method of project cost control, and analyzes the status quo and existing problems of project schedule control according to the actual condition of ward building in a city people's hospital.Secondly, this paper applies the whole process cost control theory to carry on the cost control analysis to the ward building project investment decision stage, the design stage, the construction stage and the completion settlement stage.In the stage of investment decision, through analyzing the project cost control, analyzing the project work structure, drawing up the project resource demand plan, carrying on the cost estimate and budget, providing the reference basis for the project investment decision; in the budget stage,ABC classification method is used to analyze the key objects and objectives of project cost control; in the bidding stage, the construction unit and project price are determined by bidding, and the construction cost is controlled; in the construction stage, the deviation of project cost is analyzed by the earned value method.This paper analyzes the reasons and takes measures to correct the deviation, realizes the project cost target smoothly, collects the cost data data, compiles the completion settlement statement and reasonably carries on the cost control in the completion settlement stage.Finally, the paper puts forward the countermeasures and suggestions of the cost control of the ward building project, which makes the project manager further improve the consciousness and level of cost control, improve the cost control system, and improve the effect and level of cost control.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TU723.3

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