湖南大坤公司恒大城项目成本管理研究

发布时间：2018-03-19 18:05

本文选题：工程项目　切入点：项目管理　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：建筑业是我国国民经济和社会发展的基础产业，它与整个国家经济的发展、人民生活的改善有着密切的关系。随着我国经济的发展，国家逐步加大对工程建设的投资力度，而目前我国建筑施工企业在工程项目成本管理方面还处于一种粗放、经验型管理的状态，还存在成本管理职责不明、成本管理程序和环节缺失、成本管理方法不科学等诸多问题，导致大部分施工企业利润率都很低；加之建筑材料和劳动力价格不断上涨，使得施工企业的利润空间更小，如何更有效的加强项目成本管理对于每一个施工企业而言都是迫在眉睫的了。本文首先阐述了项目成本管理的相关理论，再分析了湖南大坤公司的项目成本管理现状及存在的问题，后以恒大城项目为实施对象，针对项目实际情况，建立成本控制体系，探索全面、全过程、全员参与的成本管理体系。以项目进展为轴，从中标后施工准备、施工实施到收尾及保修阶段，从项目外部到内部，通过对各项费用、各个环节的成本控制，分析已发生的成本，考核各项成本工作，辅以约束和激励机制，来实现成本的全面、全过程控制。通过这次研究，提高恒大城项目成本管理水平，，力争实现项目预定的利润目标。本文旨在探索适合我国建筑工程项目的成本管理方法，指导建筑工程的成本管理工作，为合理确定和有效控制建筑工程成本提供指导意见，希望这次研究能为建筑工程项目的成本管理提供参考，为我国建筑施工企业提高成本管理水平，降低企业成本寻找到一条新的出路。
[Abstract]:The construction industry is the basic industry of the national economy and social development of our country. It is closely related to the development of the whole country's economy and the improvement of the people's living standard. With the development of our country's economy, the state has gradually increased its investment in the project construction. At present, the construction enterprises of our country are still in a state of extensive and experiential management in the aspect of project cost management, and there are still some problems in cost management, such as unclear responsibility of cost management, lack of procedures and links of cost management. Many problems, such as unscientific cost management methods, have led to low profit margins for most construction enterprises. In addition, the rising prices of construction materials and labor have made the profit margins of construction enterprises even smaller. How to strengthen the project cost management is urgent for every construction enterprise. This paper first expounds the relevant theories of project cost management, then analyzes the current situation and existing problems of project cost management in Hunan Dakun Company, then takes the Hengdacheng Project as the implementation object, and establishes the cost control system according to the actual situation of the project. To explore a comprehensive, full process, full participation in the cost management system. Based on the project progress as the axis, from the bid after the construction preparation, construction implementation to the end and warranty stage, from the project outside to the internal, through the various costs, The cost control of each link, the analysis of the cost that has occurred, the examination of the cost work, and the implementation of the overall and whole process control of the cost with constraints and incentive mechanisms. Through this study, the level of cost management of the Hengdacheng project can be improved. Strive to achieve the stated profit target of the project. The purpose of this paper is to explore the cost management methods suitable for the construction projects in China, to guide the cost management of the construction projects, and to provide guidance for the rational determination and effective control of the cost of the construction projects. It is hoped that this study can provide a reference for the cost management of construction projects and find a new way to improve the cost management level and reduce the cost of construction enterprises in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.92;F406.72

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