国际EPC工程成本控制模式研究

发布时间：2018-04-17 08:27

本文选题：国际项目 + EPC工程　；参考：《燕山大学》2014年硕士论文

【摘要】：改革开放以来，随着我国经济的快速稳定发展，企业自身管理水平的不断提高，我国工程公司参与国际工程承包业务的领域和规模不断扩大。企业能否在激烈的国际市场竞争中保持长久的发展优势并维持稳定的发展态势，成本控制水平是关键，工程项目的成本控制已经成为当代国际工程承包企业不可缺少和无法替代的重要管理手段。本文对从成本控制国内外研究现状出发，统计了我国国际工程承包企业排名、合同额以及企业利润率等数据，与国际先进工程承包企业数据进行了对比，说明了中国和国外先进企业在成本利润率上的差距，从而得出目前国内企业项目成本控制水平还比较低。另外，介绍了目前国际上成本控制较先进的管理理论BIM(建筑信息模型)等，分析了目前针对国内企业执行国际EPC工程所采用的成本控制模式，分析了目前国内企业采用的成本控制方法，，从理论上对工程成本控制的主要内容进行了介绍，从而得出了我国工程项目成本控制理论水平发展水平比较低；分析了目标成本法及其在国际工程EPC总承包项目中的应用，指出了目前目标成本法在具体实施中的笼统性；通过目标成本法的实施，解决企业在国际工程承包遇到在成本控制方面的难题，做到项目成本事前有计划、有目标，过程控制有依据，成本分析较直观，而且成本责任区域明晰，便于落实分项成本的责任人以及考核该项责任人的工作绩效，同时结合东马有限公司马来西亚纸浆厂项目，分析了目前存在的问题，分析目标成本法如何在具体项目中进行运用。介绍了项目绩效考核中应用的挣值管理，并建议在具体项目中实施。结合以上理论，针对目前东马有限公司执行的马来西亚纸浆厂项目从组织机构设置，设计、采购、施工、人力资源管理、绩效考核等各环节成本控制模式进行了设计，提出执行该项目在设计阶段开始采用限额设计的手段，应用目标成本法的方法，确定项目整体和分部成本控制模式，绩效考核应用挣值管理等综合手段，达到对大型国际EPC工程项目成本的有效控制。
[Abstract]:Since the reform and opening up, with the rapid and stable development of our economy and the continuous improvement of the management level of the enterprises themselves, the scope and scale of our engineering companies participating in the international engineering contracting business has been continuously expanded.Whether the enterprise can maintain the long-term development advantage and maintain the stable development situation in the fierce international market competition, the cost control level is the key.Cost control of engineering projects has become an indispensable and irreplaceable important management tool for international engineering contracting enterprises.Starting from the current research situation of cost control at home and abroad, this paper makes statistics on the ranking, contract amount and profit rate of China's international project contracting enterprises, and compares them with the data of international advanced engineering contracting enterprises.The difference between China and foreign advanced enterprises in cost profit margin is explained, and it is concluded that the cost control level of domestic enterprises is relatively low at present.In addition, this paper introduces the management theory BIM (Building Information Model), which is more advanced in cost control in the world, and analyzes the cost control mode adopted by domestic enterprises to carry out international EPC projects.This paper analyzes on the cost control methods adopted by domestic enterprises at present, introduces the main contents of engineering cost control in theory, and concludes that the development level of engineering project cost control theory in China is relatively low.This paper analyzes the objective cost method and its application in the international EPC general contracting project, points out the generality of the target cost method in the concrete implementation at present, and through the implementation of the target cost method, points out the generality of the target cost method in the concrete implementation.To solve the problem of cost control encountered by enterprises in international project contracting, the project cost is planned beforehand, has objectives, process control is based on, cost analysis is more intuitive, and the area of cost responsibility is clear.To facilitate the implementation of the itemized cost of the responsible person and the assessment of the work performance of the responsible person. At the same time, in connection with the Malaysia Pulp Mills Project of Dongma Co., Ltd., the existing problems are analyzed.Analyze how the target cost method is applied in specific projects.This paper introduces the earned value management applied in project performance appraisal, and suggests to implement it in specific projects.Based on the above theory, the paper designs the cost control mode of the Malaysia Pulp Mill Project from the aspects of organizational setup, design, procurement, construction, human resource management, performance appraisal and so on, which is currently executed by Dongma Co., Ltd.This paper puts forward the method of quota design, the method of target cost method, the overall and partial cost control mode of the project, the application of earned value management and so on in the performance appraisal, and so on.To achieve the large international EPC project cost effective control.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F285;TU723.3

【参考文献】