贵都高速二合同项目成本分析及控制

发布时间：2018-08-24 15:35

【摘要】：随着市场经济的发展,影响施工成本的因素逐渐复杂化、多样化。在这样的环境下,一方面加大了成本控制的难度,另一方面更加体现出成本分析的重要性和必要性,通过施工项目成本分析可以强化项目过程经营策划,掌握项目成本现状,分析辩识项目成本风险或潜在亏损因素,及时采取措施减少和控制风险,从找出成本盈亏原因入手,制定相应的对策,寻找降低项目部施工成本的途径,减少不合理消耗,达到降低项目成本的目的。本文介绍了贵都二合同项目成本构成情况,利用项目实际数据对项目的成本进行分析,运用比较法对主要成本项目及其对总成本构成的影响进行了分析,具体分析了各项工程成本费用,运用因素分析法和目标成本法及定额成本法对具体费用进行了详尽的分析；通过实际发生成本与定额成本的对比分析,找出项目具体的成本变动及其影响因素,导致贵都二合同项目总成本增加的主要因素有：人工价格的上涨、人工数量的增加、工作效率的降低；材料价格的上涨、材料单位耗用的上升和材料数量的增加；项目施工组织措施和施工组织设计等原因导致其他直接费用的增加,上述因素是导致项目实际成本增加的主要因素。通过揭示成本变动对施工成本费用的影响,提出降低项目成本的有效控制措施。本文通过对项目成本的分析,旨在揭示目前建筑施工企业的成本分析和控制现状,促进企业树立科学的内部成本管理理念,加强项目的成本分析工作,冀希可以促进我国建筑施工企业成本管理走上规范化、健全及科学化的轨道,进而提高施工企业经济效益。
[Abstract]:With the development of market economy, the factors affecting construction cost become more and more complicated and diversified. In such an environment, on the one hand, the difficulty of cost control is increased, on the other hand, the importance and necessity of cost analysis are reflected more. Through the cost analysis of construction project, the management planning of the project process can be strengthened, and the current situation of project cost can be grasped. This paper analyzes and identifies the factors of project cost risk or potential loss, takes measures to reduce and control the risk in time, starts with finding out the cause of cost profit and loss, formulates the corresponding countermeasures, and finds out ways to reduce the construction cost of the project department and reduce the unreasonable consumption. Achieve the goal of reducing project cost. This paper introduces the project cost composition of the second contract of Guidu, analyzes the cost of the project by using the actual data of the project, and analyzes the main cost items and their influence on the total cost by using the method of comparison. The cost of each project is analyzed in detail, and the specific cost is analyzed in detail by means of factor analysis method, target cost method and quota cost method, and the comparison between actual cost and quota cost is carried out. To find out the specific cost changes of the project and its influencing factors, the main factors that lead to the increase of the total cost of the second contract project are: the increase of labor price, the increase of labor quantity, the decrease of work efficiency, the increase of material price, The increase of material unit consumption and material quantity, and the increase of other direct costs due to the construction organization measures and construction organization design, are the main factors leading to the increase of the actual cost of the project. Through revealing the influence of the cost change on the construction cost, the effective control measures to reduce the project cost are put forward. Through the analysis of project cost, this paper aims to reveal the current situation of cost analysis and control in construction enterprises, promote enterprises to set up scientific concept of internal cost management, and strengthen the work of project cost analysis. Ji Xi can promote the construction enterprise cost management to take the standardized, sound and scientific track, and then improve the economic benefits of the construction enterprise.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F542;F285

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