国有基础工程公司的项目成本管理研究

发布时间：2018-03-09 19:27

本文选题：国有基础工程公司　切入点：项目成本管理　出处：《广州大学》2017年硕士论文　论文类型：学位论文

【摘要】：目前,我国的建筑市场竞争日趋白热化,基础工程公司和劳务队伍往往在投标谈判阶段以低价来获取中标,在项目实施过程中又想方设法地采用各种合法或不合法的手段来提高利润,这种恶性循环的竞争模式既损害了投资方的利益,也损害了部分基础工程公司的企业信誉和行业的健康发展,对国家建筑业的长久稳定发展极为不利。近年来,随着国内经济下滑,建筑工程业务量大幅收缩,在基础工程市场竞争白热化、人工成本持续上升的新形势下,很多国有体制的基础工程公司面临着企业的生死存亡,企业经营者正在进行积极的探索,期望通过对现有转型比较成功的行业标杆企业进行深入研究,结合自身企业的实际情况,摸索出一套具有企业特色且行之有效的成本管理运行机制,以此来应对市场上各类民营基础工程公司和劳务队伍的竞争,摆脱过往以挂靠为主的高风险经营模式,实现企业的持续健康发展。本文以项目成本管理、目标管理、项目成本全过程管理理论为基础,引入管理标准化和绩效管理等理论方法;在总结提炼中煤江南公司三十年项目成本管理经验的基础上,深入分析基础工程项目特点、国有基础工程公司特点及其项目成本管理目标,对项目成本管理框架和流程进行了重新设计,针对国有基础工程公司项目成本管理中存在的关键问题提出了管理策略,并就本文所研究的项目成本管理办法进行实际项目应用。在中煤江南公司项目成本管理方法的基础上,本文通过增加项目策划环节为项目成本预测提供科学的基础数据;通过调整项目的管控周期加强项目成本管控的有效性;通过实施基础性奖励一定程度上打破了行政薪酬管理体系的限制,提高了员工的积极性,实际案例的应用结果说明本文研究的项目成本管理办法是行之有效的,对国有基础工程公司实施项目成本管理具有一定的参考价值。
[Abstract]:At present, the competition in the construction market in our country is becoming increasingly fierce. Infrastructure engineering companies and labor teams often win the bid at a low price in the stage of bidding negotiations. In the course of the project implementation, every means can be used to increase profits, which is harmful to the interests of the investors, the competition model of this vicious circle is not only harmful to the interests of the investors, but also to the interests of the investors. It has also damaged the corporate reputation of some basic engineering companies and the healthy development of the industry, which is extremely unfavorable to the long-term and stable development of the national construction industry. In recent years, with the domestic economy declining, the volume of construction engineering business has contracted sharply. Under the new situation of intense competition in the basic engineering market and rising labor costs, many state-owned basic engineering companies are facing the survival or death of the enterprises, and the business operators are actively exploring. It is expected that through the in-depth study of the existing industry benchmarking enterprises with relatively successful transformation and the actual situation of their own enterprises, we can find out a set of operating mechanism of cost management which has the characteristics of enterprises and is effective. In order to deal with the competition of all kinds of private basic engineering companies and labor force in the market, get rid of the high risk management mode of the past, and realize the sustainable and healthy development of the enterprise, this paper takes the project cost management, the objective management, the project cost management, the goal management, the project cost management, the goal management, Based on the theory of whole process management of project cost, this paper introduces management standardization and performance management, analyzes the characteristics of basic engineering projects on the basis of summarizing and refining thirty years' experience of project cost management in Zhongshan Coal & Jiangnan Company. This paper redesigns the project cost management framework and process, and puts forward the management strategy in view of the key problems existing in the project cost management of the state-owned basic engineering company. On the basis of the project cost management method of Jiangnan Coal Company, this paper provides scientific basic data for the project cost prediction by adding the project planning link. Through adjusting the project control cycle to strengthen the effectiveness of project cost control, through the implementation of basic incentives to a certain extent to break the limits of the administrative compensation management system, improve the enthusiasm of the staff, The application results of practical cases show that the project cost management method studied in this paper is effective and has a certain reference value for the implementation of project cost management in state-owned basic engineering companies.
【学位授予单位】：广州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TU723.3

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