建设项目成本管理和控制的研究

发布时间：2018-05-30 06:18

本文选题：建筑施工企业 + 成本控制　；参考：《青岛理工大学》2013年硕士论文

【摘要】：目前，建筑施工企业所面临的建筑市场供过于求，竞争日趋激烈，若要在这竞争激烈的市场经济、产品多元化、差异化和成本精细化的大趋势中上占有优势，就要看谁能生产出质量高、工期短、成本低和客户满意的产品，谁就能在竞争中取胜，谁就能发展生存下去。作为一个以工程施工收入为主要来源的施工企业，为了能在激烈的竞争中得以生存并谋取发展，必须在建设施工中，提高管理水平，加强经济核算，，努力控制成本，以低成本、短工期、高质量，赢得更多的利润，做好项目的成本控制管理是施工企业核心竞争力的主要因素。本文在查阅和研究大量文献资料的基础上，从建设项目成本管理的基本理论、建设项目责任成本的分析与编制入手，对建设项目责任成本管理与控制进行分析，并根据实际的工程项目的责任成本进行了测算，对在责任成本测算中的项目相关的基数测算指标，分别采用的原则和方法进一步说明、分析和应用，并在实际工程中取得了较好的效益。通过调查与研究，对项目的成本管理提出了进一步的思考与建议。主要建议如下：应建立项目的考核与奖罚制度；改变项目管理的思路，采用高效的管理方法，如：严格规范管理、严控成本源头；集思广益、认真分析项目成本流失关键点及控制对策；高度重视安全质量、避免效益流失；狠抓项目建设、合理压缩管理成本、节约间接费用等。
[Abstract]:At present, the construction enterprises are facing an oversupply in the construction market, and the competition is becoming more and more intense. If we want to have an advantage in the trend of the fierce market economy, product diversification, differentiation and fine cost, It depends on who can produce high quality, short construction period, low cost and customer satisfaction, who can win in the competition, who can develop and survive. As a construction enterprise with construction income as its main source, in order to survive and develop in the fierce competition, it is necessary to improve the management level, strengthen economic accounting, control the cost and reduce the cost in the construction. Short construction period, high quality, more profit, cost control and management are the main factors of the core competitiveness of construction enterprises. On the basis of consulting and studying a large number of documents, this paper analyzes the cost management and control of construction project responsibility from the basic theory of construction project cost management and the analysis and compilation of construction project responsibility cost. And according to the actual project responsibility cost calculation, in the responsibility cost calculation of the project related to the basic calculation index, respectively adopted principles and methods to further explain, analysis and application, And has obtained the better benefit in the actual project. Through investigation and research, this paper puts forward further thoughts and suggestions on project cost management. The main suggestions are as follows: establishing the system of project assessment and reward and punishment; changing the thinking of project management and adopting efficient management methods, such as: strictly regulating management, strictly controlling the source of cost, brainstorming, This paper analyzes the key points of project cost loss and its control countermeasures, attaches great importance to safety and quality, avoids benefit loss, pays close attention to project construction, reasonably reduces management cost, and saves indirect expenses, etc.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU723.3

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