高校修缮项目成本控制研究

发布时间：2018-06-11 16:23

本文选题：高校修缮工程 + 成本管理　；参考：《中国海洋大学》2013年硕士论文

【摘要】：近几年,为培养和储备高素质人才,我国不断深入高等教育体制改革,加强高等院校建设,为提高高校师资力量、硬件设施投入大量资金,使得高等教育实现了跨越式发展；为师生提供更舒适、便利、高效用的学习生活环境,各高校不断扩大其规模,进一步优化校园建筑设施。因此,新建、扩建校园,修缮老旧校舍、基础设施的工程量、工程规模不断加大。高校修缮工程作为高校自身发展的关键环节和重要手段,其目的在于延长校舍使用年限,降低开展大型工程施工项目成本,提高高校资金的使用效益,符合科学发展观要求。在我国,高校修缮工程越来越得到国家、学校及社会的重视。但是,在实际施工过程中其在成本管理管理方面特别是施工方成本控制过程仍有许多可以改进之处。施工成本管理是指对企业生产经营过程中发生的成本、费用通过一系列方法进行施工项目成本预测、成本决策、成本计划、成本核算、成本控制、成本分析和成本考核等管理工作。成本控制是成本管理的重要手段,是指在项目实施过程中,对影响施工项目成本的各种因素进行计划,实时调节,将施工过程中产生的实际费用严格控制在成本计划范围内,计算实际成本与计划成本之间的差异并进行分析反馈,并进一步指导成本控制进行,最终使项目达到既定的成本控制目标。成本控制的实施是保证施工企业完成既定成本目标的重要手段；是降低施工企业成本,增加企业盈利的有效途径；在企业项目管理中起到综合的控制作用。高校修缮工程成本控制具有成本控制对象多、难度大；工期成本要求严格,且需考虑因气候等因素造成的其他成本；需充分发挥动态反馈作用,指导改善施工管理运行；对施工方成本控制能力要求高,需要有良好的成本控制运行机制为依托等特点及需求。本文研究首先通过分析阐述国内外成本管理发展进程及未来趋势,就我国成本管理特别是高校修缮工程成本管理现状进行分析,发现其中有待解决的问题；针对高校修缮工程的项目特点,探讨如何解决高校修缮工程成本控制的重点、难点。再次,从高校修缮工程施工方角度出发,着眼于优化项目全过程的成本管理,研究合理的高校修缮工程成本控制运行机制及实用方法；最后,以中国海洋大学鱼山校区图书馆修缮工程为例进行修缮工程成本控制。将挣值原理运用到实际工程成本控制当中,既有利于图书馆修缮工程的成本管理,又能将理论运用与实际,具有一定的学术价值。论文的创新点主要有：(1)结合高校修缮工程自身特点,分析总结此类工程成本控制的特点、问题及针对性措施。(2)从高校修缮工程施工方角度,着眼于优化项目全过程成本控制,建立有效的成本管理运行机制及实用方法。(3)结合实际案例验证运行机制及实用方法的可行性。
[Abstract]:In recent years, in order to train and reserve high-quality talents, our country has continuously deepened the reform of higher education system, strengthened the construction of colleges and universities, invested a lot of funds to improve the faculty of colleges and universities, and made the development of higher education by leaps and bounds. To provide a more comfortable, convenient and highly effective learning and living environment for teachers and students, colleges and universities continue to expand their scale and further optimize campus construction facilities. Therefore, the construction and expansion of the campus, the renovation of the old school, the construction of infrastructure, the scale of the project is increasing. As a key link and an important means for the development of colleges and universities, the purpose of the renovation project is to prolong the service life of school buildings, reduce the cost of carrying out large-scale construction projects, and improve the efficiency of the use of funds in colleges and universities, and meet the requirements of the scientific development view. In our country, the university repair project is paid more and more attention by the country, the school and the society. However, in the actual construction process, there are still many aspects that can be improved in cost management, especially in the process of construction cost control. Construction cost management refers to the cost that occurs in the process of production and operation of an enterprise. Cost management includes cost prediction, cost decision, cost planning, cost accounting, cost control, cost analysis and cost assessment. Cost control is an important means of cost management. It means to plan and adjust all kinds of factors that affect the cost of construction project in the course of project implementation, and strictly control the actual cost in the process of construction within the scope of cost plan. The difference between the actual cost and the planned cost is calculated and the feedback is analyzed, and the cost control is further guided so that the project can reach the established cost control target. The implementation of cost control is an important means to ensure the construction enterprises to achieve the established cost objectives, is an effective way to reduce the cost of construction enterprises and increase their profits. The cost control of the repair project in colleges and universities has many objects of cost control, which is difficult to control, the time limit cost is strict, and other costs caused by climate and other factors should be taken into account. It is necessary to give full play to the role of dynamic feedback to guide and improve the operation of construction management. It is necessary to have good operating mechanism of cost control and other characteristics and needs. Firstly, this paper analyzes the development process and future trend of cost management at home and abroad. This paper analyzes the current situation of cost management in our country, especially the cost management of university repair project, finds out the problems to be solved, and discusses how to solve the key points and difficulties of the cost control of university repair project in view of the project characteristics of university repair project. Thirdly, from the point of view of the construction side of the university repair project, we focus on optimizing the cost management of the whole process of the project, and study the reasonable operation mechanism and practical method of the cost control of the university repair project. Finally, Taking the library restoration project of Yushan Campus of Ocean University of China as an example, the cost control of the restoration project is carried out. Applying the earned value principle to the cost control of the actual project is not only beneficial to the cost management of the library repair project, but also to the application of the theory to the practice, which has certain academic value. The innovation points of this paper are as follows: (1) combining with the characteristics of the repair project in colleges and universities, this paper analyzes and summarizes the characteristics, problems and relevant measures of the cost control of this kind of project) from the angle of the construction side of the university repair project, it focuses on optimizing the cost control of the whole process of the project. To establish effective cost management operation mechanism and practical method. 3) to verify the feasibility of operation mechanism and practical method with practical cases.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647;TU723.3

【参考文献】