施工企业工程项目成本控制及其在北京城建公司的应用

发布时间：2018-04-05 16:30

本文选题：施工企业　切入点：工程项目　出处：《首都经济贸易大学》2013年硕士论文

【摘要】：随着我国经济的发展和城镇化建设的加速，建筑行业进入高速发展时期，但同时由于企业之间过度低价竞标、行业进入门槛较低、境外建筑商入市势头凶猛，使得我国的施工企业处于一个过度竞争阶段，进而导致企业利润空间受到严重挤压，可以说已进入到一个微利时代，那么如何控制工程项目成本已成为施工企业关注的焦点。本文以提高施工企业工程项目成本控制水平，实现企业价值最大化为目的，在阐述工程项目成本的相关理论基础上,结合当前施工企业的生产经营特点，对施工企业工程项目成本控制现状进行了分析，指出管理人员成本控制意识不够、施工人员总体专业素质不高、成本方法落后及岗位权责不明确是施工企业在成本控制方面存在的主要问题，并究其成因。针对施工企业工程项目成本控制的现状，，制定了一套成本控制优化方案，以应对工程项目内容和施工环境的复杂多变，该方案不仅明确了施工企业工程项目成本控制的原则、目标、步骤，还优化了工程项目成本的过程控制，并运用挣值法从工程成本发生的各个环节着手采取目标设定、实际成本与目标成本对比、偏差分析等一系列成本控制措施，对工程项目成本进行动态监控。最后将成本控制优化方案应用到北京城建公司嘉轩花园项目中，有效解决了以往在施工过程出现的诸多不良现象及问题，取得了良好的成本控制效果。
[Abstract]:With the development of our country's economy and the acceleration of urbanization, the construction industry has entered a period of rapid development, but at the same time, due to the excessive low bidding among enterprises, the threshold of entry is lower, and the market entry momentum of overseas builders is fierce.The construction enterprises in our country are in a stage of excessive competition, which leads to the serious squeezing of the profit space of the enterprises. So how to control the cost of the construction projects has become the focus of attention of the construction enterprises.The purpose of this paper is to improve the cost control level of engineering projects in construction enterprises and realize the maximization of enterprise value. On the basis of expounding the relevant theories of engineering project costs and combining the characteristics of production and management of construction enterprises at present,This paper analyzes the current situation of cost control of engineering projects in construction enterprises, and points out that the cost control consciousness of management personnel is not enough, and the overall professional quality of construction personnel is not high.Backward cost method and unclear position power and responsibility are the main problems in cost control of construction enterprises, and the causes are investigated.In view of the current situation of cost control of engineering projects in construction enterprises, a set of optimization scheme of cost control is formulated to cope with the complexity and variety of the contents and environment of construction projects. This scheme not only clarifies the principle of cost control of construction projects in enterprises, but also provides a new way to control the cost of engineering projects in construction enterprises.Objectives, steps, and process control of project cost are optimized, and a series of cost control measures, such as target setting, comparison between actual cost and target cost, deviation analysis and so on, are taken by using earned value method from each link of project cost.Monitor the project cost dynamically.Finally, the cost control optimization scheme is applied to the Jiaxuan Garden Project of Beijing City Construction Company, which effectively solves many bad phenomena and problems in the past construction process, and achieves good cost control effect.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.92

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