节点文献

工程项目管理

【作者】 高兵

【导师】 高平;

【作者基本信息】 东北财经大学 , 技术经济与管理, 2005, 硕士

【副题名】赢得值成本控制方法探讨

【摘要】 我国目前的项目管理方法虽然很多,但工程项目复杂的本质特点决定了其项目管理也是最复杂的,因此工程项目管理的方法并不多。在研究生阶段的学习当中我们接触到一些国外先进的工程项目管理方法,其中赢得值管理方法就是其中之一。本论文欲着重说明的就是通过对赢得值管理方法论的介绍,在工程项目管理中如何进行应用。 本篇论文的结构分为四部分,第一部分对赢得值理论的由来进行说明,并从目前工程项目现状提出赢得值管理方法的重要性,再进一步阐述赢得值方法运用的基本条件。 第二、三部分是本篇所要重点论述的部分,我们以前所介绍的项目管理方法涉及到财务方面的知识有限,这也是工程项目管理方法中的一个缺陷,本文在第二部分中将通过对工程财务报告的分析把赢得值方法理论和财务成本核算进行对接。在第二部分中将详细讲述赢得值方法的基本原理,并提出成本编码系统(CBS)的概念,通过成本编码体系我们把成本核算和贏得值方法联系了起来,换句话说,就是在同一个成本报告中我们将看到某项单位工程项目在会计核算上的情况,和用赢得值方法得到的项目成本进度情况的分析。在报告分析的基础上过渡到第三部分,在第三部分详细分析了报告中信息数据的有效处理方法,重点在于进度信息的处理,提出进度信息处理的8种方法,及各自的适用范围。 工程项目施工中的成本报告,能提供给管理者准确的成本进度信息,能够帮助项目进行成本控制管理,及时调整施工过程中工作方法、进度等问题。赢得值管理方法经过深化发展,可以对工程项目的投资成本加以估测,在项目初期准确把握项目的投资情况,利于项目更好的管理,在第四部分中将具体讲述如何对项目的投资成本进行估测,以达到完善项目管理的目的。

【Abstract】 Although there are many project management methods in china now, there is not a few methods in construction project management, because construction project is characteristic of complexity .We have known about some foreign advanced construction project management during my postgraduate studying, which Earned Value Management (EVM) is one of them. It is an important point that my paper wants to set forth earned value concept, performance principle and its management method, just the most important, how earned value (EV) is applied to project.My thesis is composed of four parts, In Part one, firstly, article tells us the genesis and evolution of earned value; secondly, the importance of EV is put forward in our construction situation; at last one of the most fundamental condition that EV is used in project is work breakdown structure (WBS).Part two and three is the soul of my paper that spends my great lot energy and uses much time to read foreign and civil EV material and investigate civil construction companies. In china, project management methods are hardly connected with financing, which is also a limitation of our project management. Through analysis of construction financing reports, there is some relation between EV and financial cost accounting. In another word, we can directly see EV situation and cost accounting states from reports. Part two discusses the fundamental principle of EV in detail and brings forward "cost breakdown structure" (CBS) concept, witch is the joint that financial accounting is connected with EV. Based on financial report analyzing, Part three addresses the ways of data or information disposal, such as cost, schedule, in Cost Report. Schedule information disposal is Keystone of this part and eight ways are indicated, including practical application circumstance.During building, Cost Report can provide timely exact cost /schedule information for project manager and help to cost control management so that managers correct building problem, for example working methods, schedule andetc. Developed EV can estimate project investment cost and make managers master exact investment state in initial stage of the project .The last part tells that how investment cost is estimated in order to do project better.

  • 【分类号】F284
  • 【被引频次】5
  • 【下载频次】1300
节点文献中: 

本文链接的文献网络图示:

本文的引文网络