【作者】 刘昕；

【导师】 张艾莲；

【作者基本信息】 吉林大学 ， 项目管理， 2014， 硕士

【摘要】 项目成本管理作为项目管理的重要内容，是保障项目实现预期效益的必要工作。在项目成本管理中最为重要的环节就是项目成本控制。所谓项目成本控制是将成本控制的思想融入项目管理之中，根据成本计划，按照既定的原则，对项目建设和运营过程中的各项活动所发生的费用进行控制，以提高人力、物力和财力利用率，实现项目利润最大化。购物大厦建筑项目是万海房地产公司首个商业地产项目，其成功与否对万海房地产公司地产事业部的未来发展起着重要的作用。目前该项目已经进入了施工阶段，其成本发生已经出现了超支现象，所以此时重新对其成本控制工作进行分析和优化有着重要的意义。万海房地产公司已经为购物大厦建筑项目建立了决策—执行—操作的项目成本控制层级结构，分别由公司地产事业部高层及成本管理中心总经理、成本管理中心各部和购物大厦建筑项目经理部承担，还特别在项目经理部中设置了成本控制小组。同时购物大厦建筑项目还利用了公司的成本管理信息系统，建立了购物大厦建筑项目的成本周报、日报和月报制度。另外，购物大厦建筑项目也已经针对施工阶段设计了未来的成本控制内容。但是根据项目成本理论，结合房地产项目生命周期和购物大厦建筑项目成本构成发现，其成本控制工作仍然存在着一定的问题，如项目成本控制主要集中于施工阶段和决算阶段，成本控制流程不完善，成本控制方法不科学，以及成本控制缺乏全面性等。针对上述问题，结合项目成本控制的基本原则，我们提出了对购物大厦建筑项目成本控制进行优化的三个方面：成本控制流程优化、成本控制内容优化和成本控制方法优化。第一，要加强购物大厦建筑项目成本控制流程，完善项目输入—转化——输出—偏差—纠正过程中的各项工作，同时要完善成本控制体系，并且将前馈控制和反馈控制相结合，以期能够及时发现成本偏差，及时采取纠正措施。第二，要丰富项目成本控制的内容，根据房地产项目生命周期及其各阶段的具体工作，有重点的对决策成本、设计成本进行控制，同时重点关注项目施工过程中的建安费用控制，材料费用控制，现场签证和合同管理，另外，在购物大厦建筑项目租赁过程中，租赁成本的控制也不容小觑。第三，要采用先进的、科学的成本控制方法，在原有成本分析表法的基础上加入成本累计曲线法、挣得值法和价值工程法。通过对购物大厦建筑项目成本控制现状问题的分析和对成本控制方案的优化，希望购物大厦建筑项目在以后的建设及租赁过程中能够更好地对成本进行控制，实现项目的利润最大化；同时也能为万海房地产公司未来的项目成本控制工作起到借鉴作用。更多还原

【Abstract】 The management and control of Construction Project is the necessary work torealize the project profit. And Project Cost Management is an important content ofProject Management, especially Project Cost Control. Project Cost Control is thatmanagers have control on daily production and business operation activities,according to the cost of the plan in advance, in order to make the best of human,material and financial resources, and maximize the profit.Shopping Mall Project is the first commercial real estate project of WanhaiCompany. Its success plays an important role of Wanhai Company and its futuredevelopment. At present, the Shopping Mall Project is in the construction stage, andits cost has been overruns. At this time, to analyze and optimize the cost control is ofgreat significance.Wanhai Company has set up a project cost control hierarchy, including decision,execution and operation for Shopping Mall Project. What’s more, a cost control teamis formed in the project manager department. At the same time, the project utilizes theinformation system to form the financial statements and it also design the content ofthe cost control for construction stage. While based on the concepts and theories ofcost control, the real estate project life cycle and Shopping Mall Project’s coststructure, we find there are some problems existing in its cost control process. Forexample the process is not efficient; the method is not scientifically rigorous.So combined with the basic principles of project cost control, we proposed threeaspects to optimize Shopping Mall Project’s cost control. That is optimization of costcontrol process, optimization of cost control content and optimization of cost controlmethods. First of all, strengthen Shopping Mall Project’s cost control process. Thismeans that we have to improve and complete related policies and measures in theprocess of input-transformation-output-deviation-correcting. We also need to improvethe cost control system, and to combine feed-forward control and feedback control. So that cost deviation can be find timely and corrective actions can be taken timely.Secondly, enrich the content of the project cost control. According to the real estateproject life cycle and its specific work in different stages, we should focus on the costof investment decision,Drawing design, construction and project marketing stages, especially, theexpenses of construction and erection, the cost of material, site visa management andcontract administration. Thirdly, we should adopt the advanced and scientific costcontrol methods; on the basis of the original cost analysis table method we should addthe Cost Accumulative Curve Method, Earned Value Method and Value EngineeringMethod.This article analyses the situation of Shopping Mall Project’s cost control andsummarizes the work we should do to improve its cost control in all the stages of theentire process. We hope that Shopping Mall Project can control its cost better in thelater process of construction and leasing. We also hope that we can provide certainreference for future project development work at the same time.更多还原