淄博银座商城二期扩建项目成本控制研究

发布时间：2018-12-06 12:37

【摘要】：目前国际经济发展缓慢、国内经济正在转型升级,面对电商的冲击,实体零售企业竞争力急剧下降。建筑体量大、业态功能多、布局模式新、体验感受好的大型购物中心已经成为实体零售业转型的方向。无论是新建、还是原有百货店扩建形成的购物中心,都存在建设成本高、资金需求量大的实际。本文研究时,将正在进行论证的淄博银座商城二期扩建项目作为对象,通过解析实体零售店建设项目全寿命周期成本构成,最大限度整合利用实体零售企业的资源,降低企业的成本、提高企业经济效益和社会效益,以提升企业竞争力,提高企业可持续发展能力。本文采用文献研读专家咨询法、理论分析与工程实践相结合、定性分析和定量分析相结合的方法,对淄博银座商城二期扩建项目成本控制流程进行了分析,并结合实际情况,对各阶段成本控制进行了效果论证。运用价值工程法对决策阶段、设计阶段、招标阶段进行分析,运用强制确定法实证分析了决策阶段方案选择；运用ABC分析法实证分析了设计阶段多方案比较。运用挣值法对施工建设阶段进行施工进度、费用分析。本文针对性地提出扩建项目每个阶段的成本控制措施：决策阶段重点分析扩建项目的定位、规模、建设方案等,合理确定投资估算；设计阶段综合采用组织、技术、经济、合同等措施来控制成本,尤其要重视技术措施、进行限额设计：招标阶段以预算限额为基础,采用工程量清单计价,准确合理分解确定标底：施工建设阶段重点要严格控制设计变更,对变更做好技术经济分析进行跟踪审计,采用挣值法及时发现偏差进行纠偏；竣工决算阶段要严格查验合同、图纸、资料,严格执行招标单价。根据全寿命周期理论,将实体零售项目划分为决策阶段、设计阶段、招标阶段、施工建设阶段、决算阶段、运营维护阶段、拆除阶段,是符合实体零售企业展店需求的：运用价值工程研究决策阶段、设计阶段、招标阶段的成本控制,运用挣值法研究施工建设阶段、决算阶段的成本控制,具有很强的针对性；实体零售企业展店时,应高度重视决策阶段的研究：聘请专家参与设计阶段成本控制具有重要意义：跟踪审计是必要的,并且介入时间越早效果越明显。
[Abstract]:At present, the international economy is developing slowly, and the domestic economy is transforming and upgrading. In the face of the impact of e-commerce, the competitiveness of real retail enterprises drops sharply. The large-scale shopping center with large volume of buildings, many functions in the form of business, new layout mode and good experience has become the direction of the transformation of the physical retail industry. Whether it is a new building or a shopping center formed by the expansion of the original department store, there is a high cost of construction and a large demand for funds. In this paper, we take the second phase expansion project of Zibo Ginza Mall, which is being demonstrated, as the object, through analyzing the whole life cycle cost structure of the physical retail store construction project, and maximize the integration and utilization of the resources of the physical retail enterprise. Reduce the cost of the enterprise, improve the economic and social benefits of the enterprise, in order to enhance the competitiveness of enterprises, improve the ability of sustainable development of enterprises. This paper analyzes the cost control process of the second phase expansion project of Ginza Mall in Zibo by using the method of consulting experts, combining theoretical analysis with engineering practice, qualitative analysis and quantitative analysis, and combining with the actual situation. The effect of cost control in each stage is demonstrated. The value engineering method is used to analyze the decision stage, the design stage, the bidding stage, the mandatory determination method is used to analyze the choice of the decision stage scheme, and the ABC analysis method is used to analyze the comparison of the multiple schemes in the design stage. The earned value method is used to analyze the construction schedule and cost in the construction stage. This paper puts forward the cost control measures in each stage of the expansion project: the decision stage focuses on the analysis of the location, scale, construction scheme, and reasonable investment estimation of the expansion project; In the design stage, organization, technology, economy, contract and other measures are used to control the cost, especially the technical measures should be attached importance to, and the quota design should be carried out: the bidding stage is based on the budget limit, and the bill of quantities is used to calculate the cost. Accurate and reasonable decomposition to determine the base: the construction stage should strictly control the design change, do a good job of technical and economic analysis of the change to track audit, using earned value method to timely find the deviation to correct; Complete final accounts to strictly check the contract, drawings, materials, strict implementation of the tender unit price. According to the life-cycle theory, the entity retail projects are divided into decision-making stage, design stage, bidding stage, construction stage, final accounting stage, operation and maintenance stage, demolition stage, etc. It is in line with the demand of the exhibition store of the entity retail enterprise: using value engineering to study the cost control in the stage of decision, design and bidding, using the method of earned value to study the cost control in the stage of construction and final account, which has very strong pertinence; The research of decision stage should be attached great importance to in the exhibition of physical retail enterprises: it is of great significance to employ experts to participate in the cost control of design stage: tracking audit is necessary, and the earlier the intervention time is, the more obvious the effect is.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TU723.3

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