基于挣值法的北建公司施工项目成本管理控制研究

发布时间：2018-01-08 17:14

本文关键词：基于挣值法的北建公司施工项目成本管理控制研究　出处：《河北经贸大学》2014年硕士论文　论文类型：学位论文

【摘要】：众所周知，工程项目的实施在工程项目生命周期中，，属于一个很重要的阶段，业主可以通过招标的方式，将某工程项目的实施发包给中标的承包商。由承包商来组织项目的一切施工工作，其中就包括了施工项目组织机构的构建；人财物的调配和使用；根据施工图以及合同规范来实施工程项目等。而其工程项目的经济目标可以通过工程施工成本控制来实现。在市场经济条件下，项目的成本控制不但存在于整个项目管理中，而且在整个施工企业管理中都有着十分重要的作用，所以，对工程项目施工成本控制的探讨显得尤其的重要。随着基建管理体制改革的不断深化，建筑施工企业的生产方式发生了巨大的变化，从而形成了把项目管理作为重点的企业生产经营的运作模式。但是成本管理和控制是其主要内容。项目的成本控制，则是决定着建筑施工企业的市场竞争力的关键，所以项目的成本控制已经成为了建筑施工企业的经营管理改革与完善的不可缺的内容。因此，研究工程项目的成本控制对于完善投资体制的改革与加强建筑施工企业的市场竞争力是有非常重要的现实意义的。笔者探讨了现阶段项目管理中成本与进度两者之间的相关性，并且探讨了分离控制具体问题；接着探讨了“挣值法”、流程、数据、计算等诸多方面的内容：利用这一理论在实践中的具体应用状况，同时引入B工程之中，总结出了这种方法的实施过程。实践会证明：工程项目的进度和成本同步控制的“挣值法”，属于非常有效的技术手段，主要是以货币量评定项目实施进展情况，着重于有效控制成本与进度两个方面，这种办法总成本在7500万元，工期一年半的B工程中的成功应用，实现项目承包合同中的成本、进度、质量、三大控制目标。本项目的研究结果为“挣值法”在工程的项目进度和成本的同步控制中的有效应用提供了一种可行可靠的方法。
[Abstract]:As we all know, the implementation of engineering projects in the project life cycle, belong to a very important stage, owners can through the way of bidding. Contract the implementation of a project to the winning contractor. The contractor shall organize all the construction work of the project, including the construction of the organization of the construction project; The allocation and use of human and property; According to the construction drawings and contract specifications to implement the project, and the economic objectives of the project can be achieved through engineering construction cost control. In the market economy conditions. The cost control of the project not only exists in the whole project management, but also plays a very important role in the whole construction enterprise management. With the deepening of capital construction management system reform, the mode of production of construction enterprises has undergone tremendous changes. Thus formed the project management as the focus of the operation mode of enterprise production and operation, but cost management and control is the main content of the project cost control. It is the key to determine the market competitiveness of construction enterprises, so project cost control has become an indispensable content of management reform and improvement of construction enterprises. It is of great practical significance to study the cost control of engineering projects for perfecting the reform of investment system and strengthening the market competitiveness of construction enterprises. The author discusses the correlation between cost and schedule in current project management, and discusses the specific problems of separation control. Then discusses the "earned value method", flow, data, calculation and other aspects of the content: the use of this theory in practice in the specific application of the situation, at the same time the introduction of B engineering. The implementation process of this method is summarized. The practice will prove that the "earned value method", which synchronizes the control of the progress and cost of the project, is a very effective technical means. The paper mainly evaluates the progress of the project by the amount of money, focusing on the two aspects of effective cost control and progress. The total cost of this method is 75 million yuan, the construction period is one and a half years of B project successful application. Realize the cost, schedule and quality of the project contract. The research results of this project provide a feasible and reliable method for the effective application of earned value method in the synchronous control of project schedule and cost.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.92

【引证文献】