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高校校园改造项目中的成本控制与绩效评价研究

Research on cost control and performance evaluation in university campus renovation projects

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【作者】 陈乐

【Author】 CHEN Le;Audit Office of Southeast University;

【机构】 东南大学审计处

【摘要】 为确保高校校园改造项目工程资金使用的合理性、经济性和效率性,通过严格的成本控制避免资源浪费,同时通过绩效评价衡量项目目标的达成情况。为此,研究高校校园改造项目中的成本控制与绩效评价方法。设计高校校园改造项目管理与成本控制模型基本结构,将成本数据中的非数值数据转化为数值型数据后,对其进行标准化处理,对数据中的小数点部分完成标定,完成成本数据的预处理。将高校校园改造项目成本的控制问题转化为一个多目标优化问题,设计高校校园改造项目成本控制方法。基于此,构建高校校园改造项目绩效智能评价指标体系,并计算绩效评价值。测试表明,研究方法成本费用比率高于0.85,且Kappa系数更接近1,说明该方法的绩效评价效果更加理想。

【Abstract】 To ensure the rationality, economy and efficiency of the use of engineering funds for the campus renovation project in colleges and universities, strict cost control is adopted to avoid resource waste, and at the same time, the achievement of project goals is measured through performance evaluation. For this purpose, the cost control and performance evaluation methods in the campus renovation projects of colleges and universities are studied. Design the basic structure of the management and cost control model for the campus renovation project in colleges and universities. After converting the non-numerical data in the cost data into numerical data, standardize it, complete the calibration of the decimal part in the data, and complete the preprocessing of the cost data. The cost control problem of university campus renovation projects is transformed into a multi-objective optimization problem, and a cost control method for university campus renovation projects is designed. Based on this, an intelligent performance evaluation index system for university campus renovation projects is constructed, and the performance evaluation value is calculated. Experimental tests show that the cost-expense ratio of the research method is higher than 0.85, and the Kappa coefficient is closer to 1, indicating that the performance evaluation effect of this method is more ideal.

  • 【文献出处】 四川建材 ,Sichuan Building Materials , 编辑部邮箱 ,2025年10期
  • 【分类号】TU723.3;TU984.14
  • 【下载频次】11
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