基于挣得值法的WL建筑公司项目成本控制问题研究

发布时间：2018-04-06 21:18

本文选题：成本控制　切入点：项目成本管理　出处：《浙江理工大学》2017年硕士论文

【摘要】：当前我国施工企业存在项目生产成本过高、资源浪费、项目质量无法保证的现象,不利于企业健康发展。因此,有效的成本控制是十分必要的,其主要目的在于在保质保量的前提下,降低项目成本开支,合理资源配置,使企业收益最优、利润最大。文中以WL公司作为研究对象,运用理论论证和实例分析结合法,分析项目成本管理存在的问题,发现该公司在成本管理流程缺乏系统性,成本控制方法不完善,项目成本与进度控制分离,成本开支监督较弱,导致工程项目实际成本大大超过预算成本,多个项目亏损,这不仅影响企业的经营效益,也会使企业竞争力减弱。根据问题分析,借鉴国内外成本控制的经验,结合公司及项目实际情况,提出针对性建议。把原有的工程预算法结合挣得值法运用到实际项目中,合理分配项目工作结构,明确管理人员权责,按照进度编制成本计划,最后引入挣得值法,运用挣得值法的参数计算项目进度与成本的偏差,分析偏差原因所在,并及时准确的调整后续项目进度安排。从而规避成本控制风险的产生,判断成本监控的有效性,确保进度的完成,使项目管理人员科学、合理的分配管理资源,确保建筑施工顺利开展,同时也为建筑施工企业成本控制提供了管理启示。
[Abstract]:At present, the construction enterprises in our country have the phenomenon that the cost of project production is too high, the resources are wasted and the quality of the project can not be guaranteed, which is not conducive to the healthy development of enterprises.Therefore, effective cost control is very necessary, the main purpose of which is to reduce the project cost expenditure, reasonable resource allocation, and make the enterprise benefit the best and the biggest profit under the premise of quality and quantity.This paper takes WL Company as the research object, analyzes the problems existing in the project cost management by using the method of theoretical argumentation and case analysis, and finds out that the cost management process of WL Company is not systematic and the cost control method is not perfect.The project cost is separated from schedule control, and the supervision of cost and expenditure is weak, which leads to the actual cost of engineering project greatly exceeding the budget cost and the loss of many projects, which not only affects the operating efficiency of the enterprise, but also weakens the competitiveness of the enterprise.According to the problem analysis, draw lessons from the experience of cost control at home and abroad, combined with the actual situation of the company and the project, put forward targeted suggestions.Apply the original project budget law to the actual project, distribute the work structure of the project reasonably, define the manager's rights and responsibilities, draw up the cost plan according to the schedule, and finally introduce the earned value method.The deviation between project schedule and cost is calculated by using the parameters of earned value method, the causes of deviation are analyzed, and the schedule of subsequent projects is adjusted timely and accurately.In order to avoid the production of cost control risk, judge the effectiveness of cost monitoring, ensure the completion of progress, make the project management personnel scientific, reasonable allocation of management resources, to ensure the smooth development of construction,At the same time, it also provides management inspiration for cost control of construction enterprises.
【学位授予单位】：浙江理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TU723.3

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