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基于集成管理的建设项目成本控制的应用研究
The Study of the Cost Control of the Construction Project Based on the Integrated Management
【作者】 杨柳;
【作者基本信息】 武汉理工大学 , 建筑与土木工程, 2011, 硕士
【摘要】 建筑业作为我国国民经济的支柱产业,与国民经济的发展和人民生活水平的改善有着密切的联系。随着我国城镇化速度的不断加快,建筑业得到了快速度发展的同时也面临着许多问题,其中建设项目的高成本是建筑企业所面临的最主要的问题。由于建筑施工企业缺乏一套科学合理的项目管理体系,依然采用传统的、粗放的项目管理模式,导致工程建设项目的成本一直居高不下。面对国内外日益激烈的竞争,建筑企业如何降低工程项目建设成本,提高企业的经济效益和竞争力是当前面临的一个重要课题。本文基于挣值管理的基本原理,提出了全要素成本控制集成管理的思想,并对全要素成本控制集成管理在建设项目中的应用进行了系统的研究。首先,本文通过对成本作业法、价值工程法等成本控制方法的研究,指出了他们的局限性,提出了从项目管理的三要素成本、进度和质量进行成本控制的思路。其次,通过研究分析成本、进度和质量之间的相互关系,指出传统挣值管理仅从成本和进度进行成本控制的不足,提出了改进后的全要素成本集成管理方法,建立了基于全要素集成管理的成本控制评价指标体系。最后,结合工程实例,对改进后的全要素成本控制集成管理模型在建设项目中的应用效果进行了实证分析。研究结果表明基于挣值管理理论的全要素成本控制集成管理方法是一种行之有效成本控制方法,对项目成本控制方法的研究具有一定的指导意义。
【Abstract】 Construction as the pillar of the national economy industry, has a close relation with the development of national economy and the people’s living standards. With the rapid urbanization rate in our country, although construction industry has developed quickly, it also faces many problems. One of the most major problems is the high cost of construction project. Because construction enterprises lack of a set of scientific and reasonable project management system, they still adopt the traditional and the extensive project management pattern, leading to the cost of construction project stubbornly high. Facing the increasingly intense competition at home and abroad, how to improve the economic benefit and competitiveness of construction enterprises by reducing project construction cost has become an important issue that construction enterprises currently face.Based on the basic principle of Earned Value Management, the thesis puts forward the total factors cost integrated management thoughts, and studies it’s application in the construction project management. Firstly, the thesis studies the Activity Based Costing, the Value Engineering and other cost control method, pointing out their limitations. And then the thesis put forward a thought that implements the cost control from the project cost, schedule and quality. Secondly, through the analysis of the relationship among cost, schedule and quality, the thesis points out the limitation of the traditional Earned Value Management and puts forward the improved total factors cost integrated management method, establishing the total factor cost control evaluation index system. Finally, combining with the engineering practice, the thesis analyses the effect of the application of the total factor cost integrated management in construction project. The results of the study indicate that the total factors cost integrated management method basing on Earned Value Management theory is an effective cost control method, it has a guiding significance for the cost control in construction project.
- 【网络出版投稿人】 武汉理工大学 【网络出版年期】2011年 09期
- 【分类号】F426.92;F406.72
- 【被引频次】12
- 【下载频次】433