齐赛创意动漫产业园项目成本管理研究

发布时间：2018-10-23 20:32

【摘要】：近年来创意动漫产业在我国北京、上海、深圳、杭州和青岛等城市如火如荼地发展,大量的创意动漫产业园基地在全国各地迅速崛起,为我国创意动漫产业的快速发展提供了坚实的基础和良好的条件。与此同时为了带动二线城市的经济发展,为城市的经济注入新的活力,近些年来在二三线城市出现了一批新的创意动漫产业园项目,但是相对于国外和一线城市的产业园,二线城市的中小型产业园在开发的过程中项目管理整体水平相对较低,其中表现最为突出的一个方面就集中在成本管理上,使得许多中小型创意动漫产业园企业陷入了缺乏持续性发展、低效率、低利润的混乱的竞争环境中。因此,如何提高中小型城市中创意动漫产业园的成本控制水平具有普遍的研究意义。本文将动漫产业园作为研究的对象,通过对以往齐赛工贸有限公司其他项目的分析和整理,发现该公司的成本管理体系主要存在缺乏项目的市场调研和可行性研究、不重视项目设计阶段的成本控制、招标阶段公平性不足,施工阶段直接费用过高、竣工结算不合理方面的问题。针对发现的问题,本文以齐赛创意动漫产业园项目的具体情况为出发点,使用成本管理中科学的理论和方法为项目决策阶段、项目设计阶段、项目招标阶段、项目施工阶段、项目竣工阶段等整个工程的各个不同阶段的成本控制设计了管理方案,通过加强项目的风险性研究从而做出科学的决策;通过使用限额设计、优化设计方案以及推行设计招标的具体措施加强设计阶段的成本管理;通过严格审查投标企业的资质、制定合理科学的招标制度和程序等方式方法加强招标阶段的成本控制;利用挣值法进行成本的纠偏、建立有效的全员成本管理以及明确考核标准等方法来控制项目的成本,在施工阶段加强项目的成本控制;在项目的竣工阶段,结算并审核项目整个开发过程中的人力和物力,并通过实际的数据来观察项目成本管理的执行情况。通过对齐赛创意动漫产业园项目的研究得出结论,创意动漫产业园项目的成本控制是一个系统的过程,加强创意动漫产业园项目的成本管理不能仅仅局限于项目的施工阶段,只有将科学有效的成本控制措施应用于整个项目开发过程中,才能达到项目利益的预期目标和成本控制的预期目标,提高中小型城市的创意动漫产业园的投资回报率,从而提高企业的经济利益。
[Abstract]:In recent years, the creative animation industry has developed in full swing in Beijing, Shanghai, Shenzhen, Hangzhou and Qingdao, and a large number of creative animation industry parks have risen rapidly throughout the country. For the rapid development of China's creative animation industry to provide a solid foundation and good conditions. At the same time, in order to promote the economic development of the second-tier cities and inject new vitality into the urban economy, in recent years, a number of new creative animation industry park projects have appeared in the second-and third-tier cities, but compared with the industrial parks in foreign and first-tier cities, The overall level of project management in small and medium-sized industrial parks in second-tier cities is relatively low in the process of development, and one of the most outstanding aspects is focused on cost management. Making many small and medium creative animation industry park enterprises into a lack of sustained development, low efficiency, low profit chaos competition environment. Therefore, how to improve the cost control level of creative animation industry park in small and medium cities has universal significance. This paper takes the animation industry park as the object of study, through the analysis and arrangement of other projects of Qisai Industry and Trade Co., Ltd. in the past, finds that the cost management system of this company mainly lacks the market research and feasibility study of the project. The cost control in the project design phase is ignored, the fairness of the bidding stage is insufficient, the direct cost in the construction stage is too high, and the settlement of the completed project is unreasonable. In view of the problems found, this paper takes the specific situation of the project of Qisai creative animation industry park as the starting point, uses the scientific theory and method of cost management as the project decision-making stage, the project design stage, the project bidding stage, the project construction stage, the project design stage, the project bidding stage, the project construction stage, Cost control in different stages of the project, such as the completion stage of the project, is designed to make scientific decisions by strengthening the risk study of the project, and through the use of quota design, Optimizing the design scheme and carrying out the concrete measures of the design bidding to strengthen the cost management in the design stage, strengthening the cost control in the bidding stage by strictly examining the qualification of the bidding enterprise, formulating reasonable and scientific bidding system and procedure, etc. The method of earned value is used to correct the cost, to establish effective management of full staff cost and to make sure the assessment standard to control the cost of the project, to strengthen the cost control of the project in the construction phase, and to strengthen the cost control of the project in the stage of completion of the project. Check and review the manpower and material resources in the whole development process, and observe the implementation of project cost management through actual data. The conclusion is that the cost control of the creative animation industry park project is a systematic process, and strengthening the cost management of the creative animation industry park project can not be limited to the construction stage of the project. Only by applying scientific and effective cost control measures to the whole project development process can we achieve the expected goal of project interest and cost control, and improve the return on investment of creative animation industry park in small and medium-sized cities. In order to improve the economic interests of enterprises.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：G124;F275.3

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