【作者】 张丽丽；

【导师】 刘光忱；

【作者基本信息】 沈阳建筑大学 ， 管理科学与工程， 2012， 硕士

【摘要】 成本控制是施工企业工程项目管理的核心内容，做好施工项目成本控制工作是提高建筑施工企业市场竞争力的关键。由于建设项目施工过程十分复杂、繁琐，所以，从项目的投标阶段、材料采购阶段到项目施工阶段，成本无时无刻都在发生变化。如果仅靠传统的成本控制方法，难以满足当前成本管理的需求。本文旨在运用现代成本管理理论，结合工程项目实际，提出分阶段的成本控制模型，以期对工程项目成本控制实践有指导作用。论文第二章从成本控制原理入手，对施工项目成本控制的原则、控制程序、控制要求及步骤进行综述，进而对灰色系统预测理论、动态投入产出模型、挣值分析法进行了系统梳理，同时为后文做了理论铺垫。论文第三章运用了灰色系统预测理论的基本原理，建立了工程项目投标阶段的成本控制模型，并详细描述了模型的求解方法。灰色系统预测理论是根据一个既有已知信息、又含有未知信息的系统，根据过去的及现在已知或未确定的信息建立一个预测模型，从而对成本实际发生情况进行预测，达到对项目成本进行控制的目的。以中建三局航天五院二期工程为例，对其投标阶段的劳务费进行投标预测，并与实际进行比较。通过应用检验，最后提出了针对性的完善建议。论文第四章运用了动态投入产出模型的基本原理，建立了施工项目材料采购阶段的成本控制模型，并确定了求解方法。动态投入产出模型引入了投资与时间的因素，通过考察各产品不同时期或同一部门不同时期的发展变化，把前期投资与后期经济增长联系起来，是一种研究投资与发展的相互作用规律的数学方法。同样以中建三局航天五院二期工程为例，对材料采购阶段的材料用量进行成本预测，通过测算量与实际耗费进行比较，对模型进行了检验，并提出材料采购环节应注意的问题。论文第五章运用了挣值分析法的基本原理，把挣值分析法评价指标体系应用到施工阶段成本控制当中。它是基于全面的衡量成本、进度实施情况基础上，对施工效绩进行评价的一种方法，随着施工项目的进展情况，把实际成本耗费与预期目标成本进行比较，从而达到对预算成本和进度完成情况的监督和反馈的目的，最终实现对成本的有效控制。并以实际工程为例进行了应用检验，表明该模型具有现实的可操作性。综上，本文基于全过程的成本控制原理，针对项目施工的投标阶段、材料采购阶段以及施工阶段的成本特点，分别运用不同的理论与方法进行成本控制模型的设计与应用，不仅可以提高施工项目的成本控制效率，而且可以有效地降低施工项目的综合成本，以期对我国工程项目的成本管理提供理论指导与实践借鉴。更多还原

【Abstract】 For the construction enterprises, cost control is the core content of project management,and it is important for them to enhance market competitive power by means of cost control. Asthe construction process of the construction project is complicate and fussy, project cost ischanging all the time during the project tendering stage, the material purchasing stage and theproject construction stage. It can’t meet the needs of the current cost management to control thecost only using the traditional method. By using the modern cost management theory andcombining the theory with practical application of construction project, this paper puts forwardthe model of cost control in different stages, aiming to provide reference for cost control in theprocess of the actual project practice.In Chapter2, the paper introduces the principle of cost control including the description ofthe cost control principle, program, requirements and steps of construction project. Then, itmakes a systematical description of grey prediction theory, control theory of dynamicinput-output and earned value analysis, which is the theoretical base of the following research.In Chapter3, the paper establishes the model of cost control during the project tenderingstage using the basic principle of grey prediction theory and gives a detailed description of itssolution method. Grey prediction theory is based on the system, containing both known andunknown information. The establishment of the prediction model is based on the past andpresent, certain or uncertain information, which gives a prediction of the actual cost and aims toachieve the purpose of the project cost control. It takes the second-stage project of the5thAcademy of Space Technology of the3rd Bureau of CSCEC as an example, predicts the laborcost during the tendering stage and compares the predicted cost with the actual cost. Tested bypractice, it finally puts forward corresponding improvement suggestions.In Chapter4, the paper establishes the model of cost control during the materialpurchasing stage using the basic principle of dynamic input-output model and gives adescription of its solution method. Introducing the elements of investment and time, dynamicinput-output model links the initial investment with the economic growth in the later periodthrough the Inspection of the development of all the items or the same department at differenttimes, which is a kind of mathematical methods researching the interaction principle betweendevelopment and investment. And as above, it takes the second-stage project of the5thAcademy of Space Technology of the3rd Bureau of CSCEC as an example, predicts thematerial cost in tendering stage and compares the predicted cost with the actual cost. Tested bypractice, it puts forward some notable problems during the material purchasing stage.In Chapter5, the paper applies earned value analysis indicator system to the cost controlduring the project construction stage using the basic principle of earned value analysis theory. It is a kind of evaluation method for construction performance which is based on the overallmeasure of cost and implementation progress. It compares the actual cost with the expected costalong with the progress of the construction project So as to achieve the purpose of thesupervision and the feedback of cost budget and implementation progress, and finally achievean effective cost control. Tested by practical project, the model shows is shown its practicalmaneuverability.In conclusion, based on the cost control principle during the whole process, according tothe cost characters of the project tendering phase the material purchasing stage and the projectconstruction stage,this paper respectively provides designs and applications of cost controlmodels using different theories and methods.It can not only improve efficiency of theconstruction cost control, but also reduce the total cost of construction projecteffectively,aiming to provide theoretical guidance and practical reference for project costcontrol management in our country.更多还原