基于关键路径挣值法的工程项目成本控制研究

发布时间：2019-04-13 14:40

【摘要】：工程项目的运行加快了城市化进程,为我国经济和社会发展做出了巨大贡献。由于其具有规模大、持续周期长以及不可逆转性等特点,因此其管理过程直接关系到项目的未来收益以及企业的核心竞争力。工程项目的成本和进度是管理系统中的重要目标,挣值管理方法是各国广泛认可的项目管理手段,把挣值法引用到成本控制的过程中,可以提高工程项目的管理效率。因此本文的重点就是运用基于关键路径的挣值法来监测项目运行过程,进而对耗费的成本和进度进行集成管理。本文的研究内容主要分为如下几个部分：首先介绍了本文选题依据、背景、研究目的和意义,概括了相关国内外研究现状,阐述本文研究的主要内容、思路和方法,呈现了本文的技术路线图,并对挣值理论、项目集成成本控制理论和全生命周期成本控制理论进行综述,为本文研究工程项目的成本和进度控制奠定了基础。其次,介绍了当前我国传统工程项目成本控制存在的问题,把挣值理论与传统成本控制相对比,得出运用挣值法进行成本控制具有操作简单及时、集成控制进度和费用并且便于预测项目后期状况等优点。在此基础上分析了基于关键路径的工程项目成本控制的独特性和运用本方法的基本原则。再次,构建了基于关键路径的工程项目挣值管理流程,具体分析了工程项目的挣值管理原理和流程设计,介绍了基于关键路径的工程项目管理方法步骤,包括编制工作结构分解图、制定挣值测量基准、确定作业流程的关键路径、指标计算、分析偏差影响因素及重要性程度、纠正偏差,并设置具体案例对本方法进行运用。最后,运用前一章节构建出的基于关键路径的挣值成本控制体系,对家庭装修项目的成本和进度进行控制,强化实施过程动态监控项目的运行。一旦出现问题,管理人员马上进行分析并提出纠偏措施,进而提高挣值管理方法的效率,最终以理想的状态完成案例施工项目。在本文最后得出研究结论,分析了基于关键路径的挣值分析法存在的一些不足和缺限,并对未来的研究方向提出了展望。通过以上研究表明本文对现有监控项目成本—进度的挣值法进行改进,提出基于关键路径的挣值分析法,可以对工程项目进行高效科学地控制进而提高项目管理的水平。但是在使用本方法时还存在着一些不足,因此在日后的研究中要重点关注这些问题。
[Abstract]:The operation of the project accelerates the process of urbanization and makes great contribution to the economic and social development of our country. Because of its large scale, long duration and irreversibility, its management process is directly related to the future income of the project and the core competitiveness of the enterprise. The cost and schedule of engineering project is an important goal in the management system. Earned value management method is a widely accepted means of project management. Applying earned value method to the process of cost control can improve the management efficiency of engineering project. Therefore, the focus of this paper is to use the earned value method based on critical path to monitor the running process of the project, and then to integrate the cost and schedule of the project. The research contents of this paper are mainly divided into the following parts: first of all, this paper introduces the basis, background, purpose and significance of the research, summarizes the relevant domestic and foreign research status, expounds the main contents, ideas and methods of this study, This paper presents the technical roadmap of this paper, and summarizes earned value theory, project integration cost control theory and life cycle cost control theory, which lays a foundation for the study of cost and schedule control of engineering projects in this paper. Secondly, this paper introduces the problems existing in the cost control of the traditional engineering projects in China, compares the earned value theory with the traditional cost control, and draws the conclusion that it is simple and timely to use the earned value method to control the cost. Integrated control of progress and costs and ease of prediction of post-project conditions and other advantages. On this basis, the uniqueness of project cost control based on critical path and the basic principle of applying this method are analyzed. Thirdly, the earned value management process of engineering project based on critical path is constructed, the principle and process design of earned value management of engineering project are analyzed in detail, and the methods and steps of engineering project management based on critical path are introduced. It includes drawing up the work structure decomposition chart, drawing up the earned value measurement benchmark, determining the key path of the operation process, calculating the index, analyzing the influencing factors and the importance degree of the deviation, correcting the deviation, and setting up specific cases for the application of the method. Finally, using the critical path-based earned value cost control system constructed in the previous chapter, the cost and progress of home decoration projects are controlled, and the implementation process of the dynamic monitoring project is strengthened. In the event of problems, managers immediately analyze and propose corrective measures to improve the efficiency of earned value management method, and finally complete the case construction project in an ideal state. At the end of this paper, we draw a conclusion, analyze some shortcomings and deficiencies of earned value analysis based on critical path, and put forward the prospect of the future research direction. The above research shows that this paper improves the earned value method of monitoring project cost-schedule and puts forward the earned value analysis method based on critical path, which can effectively and scientifically control the project and improve the level of project management. However, there are still some deficiencies in the use of this method, so we should pay more attention to these problems in future research.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU723.3

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