福建高速公路W施工项目标后预算控制及应用研究

发布时间：2018-03-23 18:39

本文选题：标后预算　切入点：控制　出处：《湘潭大学》2013年硕士论文

【摘要】：标后预算是公路施工企业用于项目成本控制、保证项目盈利的重要工具。本文在对标后预算制度的回顾以及相关理论的梳理的基础上，，基于“原因分析”→“过程研究”→“结果分析”的研究思路对福建高速公路W施工项目的标后预算控制及应用进行了深入研究。首先通过对这一项目实施标后预算控制的内外因进行了分析，将外因分解为外部宏观环境中的经济因素和社会文化因素的影响以及行业竞争环境中的实施低成本战略的需要，而内因则主要由施工项目复杂性、施工项目成本控制和风险控制、完善施工项目的管理制度等三方面构成。然后对项目标后预算的过程进行了研究，通过深入标后预算编制过程研究了标后预算的“事前控制”，通过论述为落实标后预算而采取的配套措施研究了标后预算的“过程控制”。最后基于项目标后预算控制效果对于标后预算控制的成功经验进行了总结，同时针对项目标后预算控制过程中存在问题提出了具有针对性的改进建议和意见。通过这一研究的开展，我们将标后预算控制的研究拓展到标后预算的动因和“事前控制”环节，扩展了标后预算控制研究的关注领域，同时也为其他企业实施标后预算控制提供了思路。此外，我们期望研究中总结出来的经验和教训能够为后续项目设置其他企业项目标后预算的制定和执行提供参考和借鉴的同时，也能够进一步拓展和深入对于标后预算精细化管理的理论研究。
[Abstract]:Post-standard budget is an important tool for highway construction enterprises to control project cost and ensure project profitability. Based on the review of post-standard budget system and related theories, this paper based on "cause analysis". 鈫扨rocess study. 鈫扵he research idea of "result analysis" has deeply studied the budget control and application of Fujian Expressway W construction project. Firstly, through the analysis of the internal and external factors of the budget control after the implementation of the project, the external factors are decomposed into the influence of the economic factors and social and cultural factors in the external macro environment and the need to implement the low cost strategy in the competitive environment of the industry. The internal causes are mainly composed of three aspects: the complexity of construction project, the cost control and risk control of construction project, and the improvement of the management system of construction project. In this paper, the "prior control" of the post-standard budget is studied through the in-depth budget preparation process, and the "process control" of the post-standard budget is studied by discussing the supporting measures taken to implement the post-standard budget. Finally, the "process control" of the post-standard budget is studied on the basis of the objective. The system effect summarizes the successful experience of budget control after standard. At the same time, some suggestions and suggestions are put forward to solve the problems in the process of budget control. Through the development of this research, we extend the research of post-standard budget control to the motivation of post-standard budget and the link of "pre-control", and expand the field of concern in the research of post-standard budget control. At the same time, it also provides ideas for other enterprises to implement post-standard budget control. We hope that the experience and lessons learned from the study can be used for reference and reference in the formulation and implementation of the budget after the establishment of other corporate objectives for follow-up projects. It can also further expand and deepen the theoretical research on budget refinement management after standard.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F542;F285

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