烟台天越湾小区建设项目成本控制研究

发布时间：2018-03-30 02:35

本文选题：项目成本控制　切入点：目标成本　出处：《中国海洋大学》2014年硕士论文

【摘要】：本文就天越湾小区高档高层住宅建设项目为研究对象,讨论该项目的成本控制,为房地产建设项目的成本控制提供了一种参考。而且也是成本控制理论和方法的应用,具有较好的操作性和实用性。本文利用文献法、实地调查法以及定量分析方法,以H建设集团角度,在项目成本管理理论及综述的基础上,分析该项目建设的背景,并详细介绍该项目的有关概况,为本文分析该项目成本构成、WBS分解做铺垫；并利用项目成本构成部分和WBS分解图,估算了该项目的目标成本,并将其目标成本按照工程工序进行了分解。然后基于项目目标成本及其成分分解,采用工程价值理论和挣值法,从项目招投标阶段、项目施工阶段和竣工结算阶段论述了该项目成本控制过程和成本控制方法,提出了该项目在成本控制中出现的问题,最后针对这些问题提出了相关建议。本文结论主要有：(1)利用目标利润计算出目标成本,并根据项目建设工序和成本结构对目标成本进行分解,使其成为挣值法计算中的预算成本；(2)将目标成本法和挣值法结合,找出实际成本超支的原因是进度拖延还是其他原因,并给予纠正策略；(3)利用价值工程法选出与建设单位合作的分包单位；(4)注意竣工结算过程中的审计、合同纠纷管理；(5)将目标利润控制在一个区间内,从而计算出目标成本区间、各类成本(含直接材料、直接人工、制造费用)区间、每个工序的成本区间,以便增强成本控制的灵活性。在分配成本考核目标时,也可以设置一个成本考核区间,增强成本考核的合理性。(6)完善项目成本控制制度,例如成本控制考核体系、物资保管问题、安全问题等。本文创新之处在于：(1)本文将价值工程理论、挣值法与目标成本法应用到项目成本控制中,应用性较强,能够为其他同类工程建设项目成本控制提供参考。(2)为目标成本设置了一个区间,提高了成本控制的灵活性。
[Abstract]:This paper discusses the cost control of the high-grade high-rise residential building project in Tianyue Bay district and provides a reference for the cost control of the real estate construction project.It is also the application of cost control theory and method, which has good operability and practicability.In this paper, the background of the project construction is analyzed from the viewpoint of H construction group, based on the theory and summary of project cost management, with the methods of literature, field investigation and quantitative analysis, and the general situation of the project is introduced in detail.In this paper, the cost components of the project are analyzed, and the target cost of the project is estimated by using the project cost component and the WBS decomposition diagram, and the target cost is decomposed according to the engineering process.Then, based on the decomposition of the project objective cost and its components, the project cost control process and the cost control method are discussed from the project bidding stage, the project construction stage and the completion settlement stage by using the engineering value theory and earned value method.The problems in cost control of the project are put forward, and some suggestions are put forward.The main conclusions of this paper are as follows: (1) the target cost is calculated by using the target profit, and the target cost is decomposed according to the construction procedure and cost structure of the project, so that it becomes the budget cost in the calculation of earned value method.Find out whether the actual cost overruns are due to delays in progress or other reasons, and give corrective strategies to select subcontractors cooperating with construction units using the value engineering method to pay attention to the audit during the completion of the settlement process.By controlling the target profit within an interval, we can calculate the target cost interval, all kinds of cost (including direct material, direct labor, manufacturing cost), and the cost interval of each process.In order to enhance the flexibility of cost control.When allocating the cost assessment target, we can also set up a cost assessment interval to enhance the rationality of the cost assessment. 6) perfect the project cost control system, such as the cost control assessment system, the material storage problem, the safety problem and so on.The innovation of this paper lies in the application of value engineering theory, earned value method and target cost method to project cost control.It can provide a reference for the cost control of other similar construction projects. It sets an interval for the target cost and improves the flexibility of cost control.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723.3

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