【作者】 张杨；

【导师】 王素娟；

【作者基本信息】 山东大学 ， 工程管理（专业学位）， 2022， 硕士

【摘要】 自改革开放以来我国经济迅猛发展,各行各业展现出一片欣欣向荣的景象,我国人民群众的物质生活相比之前极大地丰富起来,人民群众对物质和精神生活的要求也越来越高,与此同时我国建筑业的发展也突飞猛进,在某些关键技术上已经比肩甚至赶超国外技术,但国内建筑企业的成本长期高居不下,毛利润和净利润均低于国外同等水平,长期在低位徘徊。在建筑项目管理中如何有效进行成本控制成为亟待解决的问题。虽然挣值法在我国建筑企业管理中被广泛运用,但如何将这种方法进行改善,将挣值法有效运用于建筑项目成本控制,仍将处于长期探索和学习的过程中。本文梳理了挣值法的基本理论与运用实践,根据A公司G建筑工程的特点与存在的问题,运用挣值法将G项目的成本问题量化,分析问题产生的原因,将A公司原有的成本控制体系进行优化,引入进度、成本的动态控制,对项目的进度和成本进行实时监控。针对具体问题制定相应措施,解决项目实施中存在的成本和进度问题,确保挣值法对G项目成本管控的效果。本文的主要研究结论包括:(1)挣值法有效解决了 G工程项目成本控制问题。通过挣值法使用数据将成本和进度问题进行量化,实现建设工程项目的进度和成本动态控制与协同控制,从而改善项目建设成本,节约企业成本,提高企业的利润率以及抵抗风险的能力,进而提高企业的市场竞争力。(2)挣值法有利于达成项目管理的综合性目标,及时发现项目管理过程中存在或者可能产生的问题,然后制定相应措施,最终实现项目的既定目标。(3)挣值法可以增强各部门的协调联动。及时分享项目的真实数据,可以有效提升项目管理水平和管理效率,调动项目人员管理的积极性,全员参与、全方位管理、全过程管控有助于建筑施工企业积累成本管控经验,提升效益率,增强市场竞争力。更多还原

【Abstract】 Since reform and opening-up,China has experienced rapid development in economy,showing a thriving scene in all walks of life.With the improvement of material conditions,people have higher demands for spiritual life.At the same time,the development of China’s construction industry is also advancing by leaps and bounds.Some key technologies in our construction industry has matched or even surpassed foreign ones.However,the cost of domestic construction enterprises has been high for a long time,with lower gross profit and net profit compared with that in the same level in foreign countries.For that reason,in construction project management,to carry out the cost effectively becomes a crucial problem to be settled.Although the earned value method is widely used in the management of construction enterprise in China,how to improve this method and effectively apply it on project cost control is still in the process of long-term exploration and learning.This thesis introduced the basic theory and practice case of the earned value method.Then considering the characteristics and existing problem of the construction project G of company A,we quantify the cost problem of G project using the earned value method and give the analysis of the causes.After that the optimization of the original cost control system is given by the dynamic control and real-time monitoring of the progress and cost.The corresponding measures are formulated for specific problems,and finally the cost and schedule problems in the project implementation has been successfully solved through corresponding corrective measures.The quantification of the progress and cost of the project ensures the effectiveness of earned value method on cost control problem of G project.The main conclusions of this thesis are as follows:(1)The earned value method effectively solves the cost control problem of G project.Through the earned value method,the cost and schedule problems are quantified using data to realize the dynamic and collaborative control of the schedule and cost of construction projects,so as to improve the construction cost of the project,save the cost of enterprises,improve the profitability of enterprises and the ability to resist risks,thus improve the market competitiveness of enterprises.(2)The earned value method is conducive to achieving the comprehensive objectives of project management,as well as discovering the problems that exist or may arise in the project management process and formulating corresponding in a timely manner,so as to finally achieve the established objectives of the project.(3)Earned value method can enhance the coordination and linkage of various departments.Timely sharing of real project data can effectively improve the level and efficiency of project management and mobilize the enthusiasm of project personnel.Full participation,all-round management and whole-process control can help construction enterprises accumulate cost control experience,improve efficiency rate and enhance market competitiveness.更多还原