【作者】 王成；

【导师】 陈勇强；

【作者基本信息】 天津大学 ， 工商管理， 2009， 硕士

【摘要】 施工项目成本管理,一直是每个企业都非常关注的问题,它是决定企业能否盈利的关键因素。随着我国市场经济的发展以及国家政策的不断完善,现代成本控制理论和方法逐步应用到我国工程建设项目中。论文研究的目标是通过对成本控制理论的研究,构建合理的成本控制体系,实现项目成本控制的最优化。本文是作者通过在安能公司工作的亲身经历,经过对公司财务、人力资源、工程管理、经营开发等部门的走访调查,按照“提出问题—分析问题—解决问题”的基本思路写作。首先,论文分析了成本管理的研究现状,并对成本控制理论进行介绍,其中挣值原理是本论文分析研究的工具。其次,从分析安能公司成本控制现状入手,采用对比分析及定性与定量相结合的方法,找出成本控制方面存在的问题。再次,运用现代成本控制理论和方法,设计安能公司成本控制方案,并在该公司某高速公路项目中推广应用,取得了明显效果。本论文通过对成本控制理论的研究,在传统的进度—成本分析法的基础上,提出在原挣值法原理三个分析变量的基础上增加两个变量,形成“五值”分析法,以便于企业在进行成本控制的同时进行利润控制,形成本文的创新点。最后,论文对研究成果进行总结,并指出需要进一步研究的问题。更多还原

【Abstract】 Cost management of construction project, which every enterprise pays a lot of attentions to, is the key factor determining the profit of every enterprise. With the rapid development of economy and policy in our country, the theory and method of modern cost control are applied to construction project gradually. The aim of this thesis is to construct reasonable cost control system and achieve the optimization of cost control of construction project through the study of cost control theory.This thesis is written in accordance with a basis method called“Question-Analyze-Resolve”. The thesis is based on author’s personal experience in Anneng enterprise and a survey of finance, human resource, construction management and development sections in Anneng enterprise. Firstly, the thesis analyzes the status in quo of cost management, and introduces the theory of cost control. And the Principles of Earned Value is the analytical tool in this thesis. For the second, according to the analysis of the status in quo of Anneng enterprise, by combining quantitative analysis with qualitative analysis, the thesis finds out several problems in cost control with the method of contrast analysis. Thirdly, with the theory and method of modern cost control, this thesis helps Anneng enterprise to design cost control program, which is applied to a highway project in Anneng enterprise and reaches a good achievement. By the study of cost control theory and traditional schedule-cost analytical method, this thesis proposes to add two new elements based on the Principles of Earned Value, and sets up“Five-Element”analytical method, so that the enterprise can make profit control while making cost control, and it is an innovative aspect in this thesis. At last, the thesis summarizes all achievements, and points out some questions which should be further studied.更多还原