节点文献
基于挣值法的A海外项目成本控制研究
Research on Cost Control of Overseas Project A based on Earned Value Method
【作者】 李玲;
【导师】 熊件根;
【作者基本信息】 西南交通大学 , 项目管理(专业学位), 2022, 硕士
【摘要】 随着国家“一带一路”政策的深入实施,国内越来越多施工企业开始调整经营思路,积极实施“走出去”战略,努力承接海外建设工程项目。而海外项目施工环境复杂,影响成本的因素众多,施工单位除了要保证工程项目能保质按期完成,还要对施工过程的每个关键环节精细化管理,以科学的手段对项目成本进行控制,为公司争取更大的利润空间,从而增强公司的国际竞争力和影响力。本论文旨在将“挣值法”应用到Z公司的A海外安装工程,从成本与进度两个方面进行控制,以提高项目的成本控制水平。首先运用文献资料对成本管理的相关理论及挣值法进行了阐述,并通过对A工程成本管理情况的访谈,详细的论述了A工程成本管控的现状及问题,提出引入挣值法对A项目进行成本管理的必要性与可行性。接着以A项目为示例,对项目进行工作结构分解,针对A项目的组织机构编制工作责任矩阵。以施工进度和施工成本计划为参考,设置A项目的观察监测点。通过挣值计算进行偏差分析,针对发现的问题采取纠偏措施,最后,用评估效果的方式来验证挣值法在A安装工程项目中对成本控制的有效性,并提出海外项目应用挣值法进行成本控制的保障措施。本文的研究表明,利用挣值法进行数据分析,不但能确定影响因子,而且能根据进度判定费用的偏差,实现了成本和进度的动态管理。A项目的研究结论可以为类似的海外安装项目提供借鉴,同时为公司进一步承接业务、拓展海外市场奠定良好的基础,该应用具有积极的实践意义。
【Abstract】 Along with the implementation of the national "belt and road" policy.,more and more domestic construction enterprises begin to adjust their business ideas,actively implement the "going out" strategy and undertake overseas engineering projects.The construction environment of overseas projects is complex,and there are many factors affecting the cost.In addition to ensuring the quality and completion of the project on schedule,the construction unit should also manage each key link of the construction process in a meticulous manner,create large profit margin to the enterprise in scientific cost control,and enhance the overall competitiveness of enterprises abroad.In this thesis,Earned Value Approach is applied to the Installation Project of Z Company A.Moreover,The level of cost control is increased by controlling costs and progress.Firstly,Based on the literature study,the related theory of cost control and the principle of earned value method are expounded.Based on the interview,we know the status quo and the existing problems of Project A,and it is necessary and feasible to introduce Earned Value Approach into Project.Then,taking project A as a case,The validity of Earned Value Approach in Project A.Construction Cost Control is validated by Job structure decomposition.Job Accountability Matrix,preparation of construction schedule and construction cost plan,setting of monitoring points,earned value calculation and deviation analysis,putting forward and applying corrective measures,and evaluating the effect.Finally,it summarizes the cost control guarantee measures for overseas engineering projects.The research of this thesis shows that the data analysis based on earned value method can not only identify the influencing factors,but also can judge the cost deviation according to the progress,and achieve the Dynamic management of cost and progress.The research conclusion of project A can give reference to similar overseas installation projects,and lay a good foundation for the company to further undertake overseas business and expand overseas market.This application has positive practical significance
- 【网络出版投稿人】 西南交通大学 【网络出版年期】2025年 02期
- 【分类号】TU723.3