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  本文關鍵詞： 施工企業(yè) 項目成本控制 掙得值分析法　出處：《重慶理工大學》2015年碩士論文　論文類型：學位論文

【摘要】：隨著我國經(jīng)濟的飛速發(fā)展,生產(chǎn)力得到了極大的提升,城市化進程因此也大幅加快,給我國房地產(chǎn)業(yè)帶來了很大的機遇,同時也讓我國的施工企業(yè)的生存環(huán)境得到了優(yōu)化,施工企業(yè)得到了長足的發(fā)展,但是一個行業(yè)的繁榮也讓就意味著競爭的激烈,尤其是在當前中國經(jīng)濟增速放緩的大環(huán)境下,施工企業(yè)的供需兩旺的情形已經(jīng)不復存在。因而施工企業(yè)只有不斷的加強管理,提升自身實力,控制施工成本,才能在如今激烈的施工企業(yè)競爭環(huán)境中安身立命。施工項目的成本控制是項目管理研究中非常重要的一部分,它甚至對企業(yè)后續(xù)的發(fā)展和整體效益都有影響,施工企業(yè)的競爭力的一個重要決定因素就是成本控制水平的高低。因此,目前施工企業(yè)亟需解決的問題是如何加強施工項目成本的控制。本文首先介紹了該論文的研究背景、研究意義以及國內外對施工企業(yè)項目成本控制的研究現(xiàn)狀,進而對控制理論、系統(tǒng)理論、項目成本控制理論和掙值法理論進行了詳細的闡述,并以此為基礎,以Y施工項目為研究對象,介紹了該項目的基本情況,用掙值法對項目成本控制進行了分析,找出Y項目一期工程在成本控制上存在的問題:施工準備階段勘察不到位,不良地質導致工程量增加,耗時增加;施工過程中成本要素控制力度不夠,使得材料成本、人工成本、間接費用超支;施工過程中缺乏權責利相結合的獎懲機制等。針對以上問題,提出了加強施工企業(yè)Y項目二期工程成本控制的對策。本文所提出的這些成本控制的措施對施工企業(yè)都具有普遍適用性,這也是本文研究的目的所在。本文運用了理論與案例相結合的研究方法,對施工企業(yè)Y項目成本控制進行研究,得出以下結論:實施全過程成本控制是施工項目成本控制的關鍵;通過Y項目實踐證明,掙值法能夠有效地追蹤項目成本,及時發(fā)現(xiàn)項目出現(xiàn)的偏差;加強材料成本、人工成本以及間接成本的控制是施工項目成本的重點;建立施工企業(yè)的責權利相結合的獎懲機制有利于降低施工項目的成本。
[Abstract]:With the rapid development of China's economy, productivity has been greatly improved, and the process of urbanization has been greatly accelerated, which has brought great opportunities to the real estate industry in China. At the same time, the living environment of the construction enterprises in our country has been optimized, construction enterprises have got considerable development, but the prosperity of an industry also means the fierce competition. Especially in the current economic growth rate of China, the situation that the supply and demand of construction enterprises is booming no longer exists. Therefore, the construction enterprises have to constantly strengthen management, improve their own strength, control construction costs. Construction project cost control is a very important part of project management research, it even has an impact on the subsequent development and overall efficiency of the enterprise. The level of cost control is an important determinant of the competitiveness of construction enterprises. At present, the urgent problem for construction enterprises is how to strengthen the cost control of construction projects. Firstly, this paper introduces the research background, research significance and the current situation of research on project cost control in construction enterprises at home and abroad. Then, the control theory, system theory, project cost control theory and earned value method theory are elaborated in detail, and based on this theory, taking Y construction project as the research object, the basic situation of the project is introduced. This paper analyzes the cost control of the project by the earned value method, and finds out the problems existing in the cost control of the first phase of the Y project: the survey is not in place in the construction preparation stage, the bad geology results in the increase of the project quantity and the time consuming is increased; The cost factor control is not enough in the construction process, which makes material cost, labor cost, overhead cost overrun; In the process of construction, there is a lack of reward and punishment mechanism combining power, responsibility and interest. This paper puts forward the countermeasures to strengthen the cost control of the second phase of construction enterprise Y project. The measures of cost control put forward in this paper are generally applicable to the construction enterprises. This is the purpose of this study. This paper uses the theory and case study method to study the construction enterprise Y project cost control. The following conclusions are drawn: implementing the whole process cost control is the key to the construction project cost control; It is proved by Y project practice that the earned value method can effectively track the project cost and discover the deviation of the project in time. Strengthening the control of material cost, labor cost and indirect cost is the key point of construction project cost. It is helpful to reduce the cost of construction project by establishing the reward and punishment mechanism of the responsibility and right of the construction enterprise.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：TU723.3

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本文編號：1455602