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建筑业工程项目成本管理控制研究

发布时间:2018-07-17 21:54
【摘要】:随着我国经济的不断发展和城镇化的大力推进,建筑业迎来了发展的大好时机,在国民经济发展中起到了巨大推动作用,由于日趋激烈的市场竞争环境,加之建筑施工企业具有工程项目多、战线长、点多面广等特征,导致建筑业的利润收益越发低下。在这个越发严峻的社会大环境下,建筑业想要持续发展的关键就在于成本控制。为使得建筑业经济效益得到有效提高,全面降低企业各项开支,改善管理,搞好企业成本控制是必备手段。本论文所研究的对象主要针对于建筑业工程项目成本控制管理,通过深入分析存在的问题,并利用相关的成本控制管理理论,分析项目工程在实施过程中存在的成本控制管理问题,分析成本控制问题产生原因并针对提出的问题提出改善优化对策。有效采取具体精细的成本控制管理方法,不但保证项目的利润,而且在保证质量的情况下按时完工。这样有利于提高客户对建筑企业的满意度,有利于建筑业整体竞争力的提高。论文着重在以下二方面入手;(1)对建筑业企业在工程项目成本控制上出现的典型问题进行了认真剖析,识别出影响工程项目成本控制的最主要的原因:管理成本的意识能力低、管理成本的方法还有很多的不足、管理成本的机构组织管理以及流程还有许多不完善的地方、管理成本的资源有着许多不配套以及管理制度上的缺陷等。这样的原因就会导致工程项目的成本无法得到有效的实行改善,从而约束着建筑业企业经营战略的实施和做大做强。(2)对于上面所讲的影响原因,针对成本的管理意识提高,成本的控制制度的完善,工程管理的组织项目成本的优化,工程项目成本控制器的方法改进,优化工程项目成本控制匹配资源等五个方面提出了优化改善策略。希望能够通过对建筑业的成本控制管理的细化研究,并且通过和以往的案例结合调查能够对产生问题的原因来进行科学有效的分析,实际和理论相联系,汇总出一些有针对性的对策和合理的建议,为今后的建筑业工程项目成本控制提供有价值的理论参考和实践依据。
[Abstract]:With the continuous development of our economy and the vigorous promotion of urbanization, the construction industry has ushered in a good opportunity for development and played a huge role in the development of the national economy, due to the increasingly fierce market competition environment. In addition, the construction enterprises have the characteristics of many projects, long front, wide points and so on, which lead to the lower profits of the construction industry. In this increasingly severe social environment, the key to sustainable development of the construction industry is cost control. In order to improve the economic efficiency of the construction industry, reduce all kinds of expenses, improve the management and control the cost of the enterprise is the necessary means. The research object of this paper is mainly aimed at the construction project cost control management, through in-depth analysis of the existing problems, and the use of related cost control management theory, This paper analyzes the problem of cost control and management in the process of implementation of project engineering, analyzes the causes of cost control problems and puts forward the improvement and optimization countermeasures for the problems raised. Effective use of detailed cost control management methods, not only to ensure the profits of the project, but also to ensure the quality of timely completion. This will help to improve customer satisfaction with construction enterprises, conducive to the overall competitiveness of the construction industry. This paper focuses on the following two aspects: (1) the typical problems in project cost control of construction enterprises are analyzed carefully, and the main reasons that affect the cost control of engineering projects are identified: the low consciousness of management cost, There are still many deficiencies in the method of management cost, the organization, organization and process of management cost are not perfect, and the resources of management cost are not matched with each other and the defects of management system. This will lead to the cost of engineering projects can not be effectively implemented to improve, thus constraining the implementation of business strategy of the construction industry and become bigger and stronger. (2) for the above mentioned reasons, the management awareness of the cost is improved. The improvement of cost control system, the optimization of organizational project cost of engineering management, the improvement of engineering project cost controller method, and the optimization of engineering project cost control matching resources are put forward. I hope that through the detailed study of cost control management in the construction industry, and through the past cases combined with the investigation can be scientific and effective analysis of the causes of the problems, the actual and theoretical connection, Some pertinent countermeasures and reasonable suggestions are summarized to provide valuable theoretical reference and practical basis for the cost control of construction projects in the future.
【学位授予单位】:青岛理工大学
【学位级别】:硕士
【学位授予年份】:2015
【分类号】:TU723.3

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本文编号:2131048


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