建筑工程项目成本管理研究

发布时间：2018-06-25 14:48

本文选题：建筑工程 + 成本管理　；参考：《东北大学　》2009年硕士论文

【摘要】： 近几年,国家加大了基础设施建设的投资,同时随着我国城市化的进度不断加快,房地产行业的快速发展,建筑建筑工程快速增加。但是,目前我国的建筑工程的利润率都相对比较低。随着我国建筑企业建筑工程管理体制改革的深入,建筑业的生产方式和组织结构形式发生了深刻的变化,施工项目管理成了生产管理中的中心内容,项目管理水平成了建筑企业生存与发展的首要因素。在施工项目管理中,最终是要使项目达到质量高、工期短、消耗低、安全好等目标,而成本是上述四项目标经济效果的综合反映。因此,施工项目成本是施工项目管理的核心。本文针对这一目标,把项目管理中目标管理的相关原理引入到项目成本管理中来,将项目成本管理和目标管理融合为目标成本管理,并应用于具体的施工项目中,以达到提高施工项目成本管理水平,降低施工项目成本的目的。首先,文章对目标管理、成本管理以及目标成本管理的基本理论进行了论述,包括其含义、分类及特点等;其次,在了解其理论基础后,本文结合施工项目的特点,并以施工项目目标成本管理的原则为前提,着重探讨了施工项目目标成本管理的模式和框架;紧接着,文章又讨论了施工项目目标成本管理在具体的实施过程中遇到的难点及其解决方法,以及我国施工项目目标成本管理实际存在的问题,并提出了可行的对策;最后,本文结合某路段施工项目目标成本管理的实施,以上述研究内容为背景,对其进行了案例分析。
[Abstract]:In recent years, the state has increased the investment in infrastructure construction. At the same time, with the development of urbanization, the rapid development of real estate industry and the rapid increase of construction projects in China. However, at present, our country's construction project profit margin is relatively low. With the deepening of the reform of construction engineering management system in Chinese construction enterprises, the mode of production and organizational structure of construction industry has undergone profound changes, and construction project management has become the central content of production management. The level of project management has become the primary factor for the survival and development of construction enterprises. In the construction project management, the final goal is to make the project achieve the goals of high quality, short construction period, low consumption, good safety and so on, and the cost is the comprehensive reflection of the economic effect of the above four objectives. Therefore, construction project cost is the core of construction project management. Aiming at this goal, this paper introduces the relevant principles of objective management into project cost management, and integrates project cost management and objective management into target cost management, and applies them to concrete construction projects. In order to improve the cost management level of construction projects, reduce the cost of construction projects. First of all, the paper discusses the basic theory of objective management, cost management and target cost management, including its meaning, classification and characteristics. Secondly, after understanding its theoretical basis, this paper combines the characteristics of construction projects. Based on the principle of target cost management of construction project, the mode and framework of target cost management of construction project are discussed. The paper also discusses the difficulties and solutions of the construction project target cost management in the concrete implementation process, as well as the actual problems existing in the construction project target cost management in China, and puts forward some feasible countermeasures. Combined with the implementation of target cost management of a certain section of construction project, this paper makes a case study based on the above research content.
【学位授予单位】：东北大学　
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F285;F426.92

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