【作者】 罗智；

【导师】 龚翔； 梁恒；

【作者基本信息】 中南财经政法大学 ， 工商管理硕士（专业学位）， 2022， 硕士

【摘要】 岩土工程施工业作为建筑业的一个重要分支,随着国民经济高速发展而不断成长壮大,已成为推动我国经济社会发展的重要力量。但近些年来,行业竞争的不断加剧导致项目利润空间越来越狭窄,部分岩土施工企业仍通过传统的项目经理责任制模式进行项目成本管理,时常由于该模式的种种缺陷而达不到预期效果。目标成本法相对于传统成本管理方法具有多方面优势,能通过科学的组织体系和系统的控制方法达到对目标成本的控制,并显著降低成本。研究运用目标成本法进行岩土施工项目成本管理,将有助于企业改善现有成本管理模式的不足,提高项目成本控制效果,并进一步拓展目标成本法的应用领域。本文通过文献综述法和案例研究法,对目标成本法的理论及应用环境进行分析总结,提出目标成本法在岩土施工项目成本管理中的运用具有可行性和必要性。然后分析了W公司项目经理责任制成本模式的运行现状,指出其存在过于依赖项目经理个人能力、全员参与度较低、成本控制方法不成体系以及考核激励机制缺失等问题,从而造成项目成本控制偏差较大,在微利经营环境下,项目亏损率持续攀升。为此,本文提出采用目标成本法的管理模式进行岩土施工项目成本管理,首先,对W公司原有组织及制度体系进行改造设计,建立全员参与且责、权、利相结合的目标成本管理体系,从根本上改变其项目经理单一控制的模式。接着,以W公司A项目为成本管理对象,根据目标成本法的应用思路,结合岩土施工项目成本管理特征,在岩土施工项目成本管理的各环节分别制定了切实可行的实施方案,同时综合运用供应链管理、赢得值法等管理工具,在项目生命周期内的各阶段实施精准控制,最终达到提升企业项目成本管控能力,改善当前项目成本控制效果不佳的局面。最后,针对目标成本法在岩土施工项目成本管理中运用可能存在的困难,本文提出通过提升成本管理意识、建立健全目标成本法配套制度、积极推进项目管理信息化等手段保障目标成本法的有效运用。本文可能的创新点在于:首先,岩土工程属于地下隐蔽工程,其施工成本形成具有一次性和易变性等特征,本文对目标成本法的应用流程进行必要改进,使之与岩土施工项目成本管理特征相适应,可有效提高项目成本控制效果,并拓展目标成本法的应用领域。其次,本文提出将供应链管理、赢得值法等管理工具与目标成本法融合运用,从而更大程度发挥目标成本法在岩土施工项目成本管理中的应用效果,从根本上解决W公司项目成本控制效果不佳的问题,同时也为同类企业创新项目成本管理模式提供参考。更多还原

【Abstract】 As an important branch of construction industry,geotechnical engineering construction industry has been growing with the rapid development of national economy,which has become an important force to promote national economic and social development.However,in recent years,the profit space of project has become increasingly narrow with the increasing competition in the industry.Some geotechnical construction enterprises still carry out project cost control through the mode of traditional project manager responsibility system,which often fails to achieve the expected effect due to its various defects.Compared with traditional cost management method,target costing method has many advantages.It can control the target cost through scientific organization system and systematic control method,and significantly reduce the cost.The research on the application of target costing in geotechnical construction project cost management will help enterprises overcome the drawbacks of the existing cost management mode,improve the effect of project cost control,and enrich the application field of target costing further.This thesis analyzes the theory and application environment of target costing with literature research and case study,and concludes that it is feasible and necessary to apply target costing in geotechnical construction project cost management.Then,the thesis analyzes the operation status of W company’s project manager responsibility cost management mode,and points out that it has some problems,such as relying too much on the personal ability of project managers,low participation of all staff,unsystematic cost control methods and lack of reward incentive mechanism,which resulting in large deviation in project cost control,and cause the loss rate continues to rise in the low profit business environment.Therefore,this thesis proposes to adopt the management mode of target costing for geotechnical construction project cost management.Firstly,the original organization and systems of W company will be transformed and designed,and establishing a target cost management system with full participation and the combination of duty,right and benefit,which will fundamentally change the mode of project cost control only by its manager.Then,taking project A of W company as the cost management object,according to the application process of target costing and combined with the cost management characteristics of geotechnical construction project,practical implementation schemes are formulated in each link of geotechnical construction project cost management.At the same time,management tools such as supply chain management and earned value method are comprehensively used to implement accurate control at all stages of the project life cycle,which finally promote the enterprise’s project cost control ability,and improve the current situation of poor project cost control.Finally,in order to tackle the possible difficulties in the application of target cost method in geotechnical construction project cost management,this thesis proposes to ensure the effective application by improving the awareness of cost management,establishing and perfecting the supporting system of target costing,and actively promoting the informatization of project management.The possible innovations of this thesis are: firstly,geotechnical engineering belongs to concealed underground engineering,and its construction cost has the characteristics of one-time and variability.The thesis makes necessary improvements to the application process of target costing to adapt it to the cost management of geotechnical construction project,which can effectively improve the effect of project cost control and expand the application field of target costing.Secondly,this thesis proposes to integrate supply chain management,earned value method and other management tools with target costing,so as to give greater play to the application effect of target cost method in geotechnical construction cost management,fundamentally solve the problem of poor project cost control effect of W company,and provide reference for similar enterprises to innovate project cost management mode.更多还原