建筑装饰工程项目成本管理

发布时间：2018-05-13 20:05

本文选题：建筑装饰 + 成本　；参考：《郑州大学》2007年硕士论文

【摘要】： 本文从我国建筑装饰业的行业背景入手，分析了未来装饰业巨大的市场需求和广阔的发展前景，同时也指出了随着WTO过渡期的结束，外资企业大量进入开放的中国建筑装饰市场，以及家具、建材供应商的向前一体化和商品住宅开发模式的向后一体化，所带来的市场竞争的进一步加剧。在机遇与挑战并存的市场条件下，加强建筑装饰工程项目成本管理，增加经济效益，提高核心竞争力是建筑装饰企业突破发展瓶颈、步入良性循环的必由之路。结合建筑装饰工程项目的特点，剖析了我国建筑装饰工程项目成本管理的现状和存在的问题。并在学习借鉴国内外成本管理研究成果的基础上，通过现代成本管理理论和方法的分析，提出了我国现阶段加强建筑装饰工程项目成本管理的对策。以成本管理的中心环节——成本控制为研究重点，阐述了控制的基本原理，通过对成本控制的程序、原则和技术方法的分析研究，着重探索了与建筑装饰工程项目自身特点相适应的成本控制方法，通过对价值工程和挣值法在建筑装饰工程项目成本事前控制和成本动态控制中的应用与研究，成功将较为先进、实用的成本控制方法——价值工程和挣值法与建筑装饰工程项目成本控制有机地结合起来，改进了建筑装饰工程项目的成本控制方法，用于帮助建筑装饰企业尽快摆脱成本管理手段落后的困境，实现对建筑装饰工程项目成本的科学有效控制。同时，，提出了建筑装饰企业通过建立建筑装饰工程项目成本控制体系，转变成本管理观念，规范成本控制行为，确保项目成本得到全方位、全过程动态控制的成本管理思想。进一步从理论上研究了成本控制体系的特征、内涵和内容，探讨了建筑装饰工程项目成本控制体系建立的方法与步骤，并结合工程实践论证了建筑装饰工程项目通过建立成本控制体系，健全组织机构，完善成本管理责任制，规范成本管理活动，改进成本控制方法所取得的良好效果。
[Abstract]:Starting from the industry background of architectural decoration industry in China, this paper analyzes the huge market demand and broad development prospect of the decoration industry in the future, and points out that with the end of the transition period of WTO, Foreign-funded enterprises have entered the open market of Chinese architecture and decoration, as well as the forward integration of furniture and building materials suppliers and the backward integration of the development mode of commodity housing, which has brought about a further intensification of market competition. Under the market conditions of both opportunities and challenges, it is the only way for architectural decoration enterprises to break through the bottleneck of development and step into the virtuous circle to strengthen the cost management of architectural decoration projects, increase economic benefits and improve the core competitiveness. Based on the characteristics of architectural decoration project, the paper analyzes the current situation and existing problems of cost management of architectural decoration project in China. On the basis of learning from the research results of cost management at home and abroad and through the analysis of modern cost management theory and method, this paper puts forward the countermeasures of strengthening the cost management of architectural decoration project in our country at the present stage. This paper focuses on cost control, the central link of cost management, expounds the basic principle of cost control, and analyzes the procedure, principle and technical method of cost control. This paper probes into the cost control methods suitable to the characteristics of the architectural decoration project, and studies the application and research of the value engineering and earned value method in the cost control and dynamic cost control of the construction decoration project. The more advanced and practical cost control method-value engineering and earned value method are combined organically with the cost control of architectural decoration engineering project, and the cost control method of architectural decoration engineering project is improved. It is used to help architectural decoration enterprises get rid of the dilemma of backward cost management as soon as possible and realize the scientific and effective control of construction decoration project cost. At the same time, the paper puts forward the idea of cost management of building decoration enterprises through establishing cost control system of architectural decoration engineering project, changing cost management concept, standardizing cost control behavior, ensuring that the project cost is omnidirectional and dynamically controlled in the whole process. Furthermore, the characteristics, connotation and contents of cost control system are studied theoretically, and the methods and steps of building decoration project cost control system are discussed. Combined with engineering practice, the paper demonstrates the good effect of building decoration project through establishing cost control system, perfecting organization, perfecting cost management responsibility system, standardizing cost management activity and improving cost control method.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：TU723.3

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