【作者】 李彬；

【导师】 张朝辉；

【作者基本信息】 吉林大学 ， 项目管理（专业学位）， 2016， 硕士

【摘要】 现如今随着项目管理理论的不断发展,隶属其中的成本控制方法的也得到很大程度上的扩展,在实际的应用中也越来越多的出现他们的痕迹。然而,很多的建设工程企业还继续沿用着以前的模式:导向是目标利润,重点为事后核算为重点,单纯的对成本目标的进行强调,而忽略了方法和理论的创新。对建筑工程项目中,成本控制的方法进行分析时发现,过去常用的成本控制有方法落后、粗糙,更多的来自于经验,定量分析较少等多种缺陷。基于建设工程企业的这种现状,有必要创新其成本控制方式,从而推出更加具有公信力和说服力的新形式。本课题所选取的范例为:辽宁省金秋医院康复中心二期建设项目,而成本控制研究的重点在于施工前期的预算和准备阶段。笔者从工程总承包管理者的视角出发,结合该工程项目的运行程度以及实践中的相关数据,对对施工预算、施工准备和项目施工建设这3个阶段中,如何克服我国施工企业现有的成本控制方面的缺点,使得这些阶段的成本控制能切实、有效的进行。在分析该项目的过程中,从一般情况下项目的成本控制过程为理论依据,将挣值法和价值工程法作为重点来对实际项目进行分析,从而得出该项目的具体成本控制方法,同时从实际情况出发,对该项目的成本控制作出相应的策略性建议和参考。笔者的分析是根据施工阶段中完成各工作的先后顺序来进行的。首先,通过一系列的方法和工具如工作分解结构、项目预算编制和资源需求计划等,来实现成本控制过程的运行,同时对通过价值工程来全面分析成本和质量之间联系的方式进行了深刻阐述。发现项目公司超支的情况发生在某些项目中,此外一般都是在事后分析中使用偏差分析方法,事中控制中很少采用。指出成本控制制度不健全、成本控制局限于传统方法、未能有效利用计算机等管理工具辅助进行成本控制,这些问题普遍存在于各项目项中。其次,对成本控制中的目标记忆重点对象采用分类法进行分析。常见的工程项目的成本控制的内容有:勘测设计阶段、招投标阶段、初期决策和项目施工的成本控制。最后,为达到综合管理质量、成本和进度的目的,以实际进度为基础,将成本的跟踪检测工具作为辅助,利用挣值原理进行成本和进度控制方式的分析。依据以上分析,提出改善项目成本控制方式的4点建议。首先,原则上优化成本控制,主要包括:一全面性原则。二是动态性原则。三是针对性原则。其次,建立基建工程项目成本管理机制。建议辽宁省金秋医院康复中心二期建设项目应结合工程项目实际,对分级管理的组织机构进行设立:项目管理的领导层、管理层和作业层共3级。再次,应该增强职工成本管理的主观意识,通过培训活动来提高全员的成本管理意识。建立健全激励机制,一般基建企业的薪酬奖励措施单一,对技术人员。建立“全面预算管理”“资源节约型”和“低成本运营”的企业文化。最后,注重在事中管理工程项目的成本控制过程。在合同承包方明确之后,对目标成本进行计算得到落实后,要对相应的成本费用计划进行确定,从而实现管理成本支出过程的目的。本课题对研究意义在于,给工程施工企业改善其项目成本控制方法和实现有效的成本控制过程方面提供理论支撑。更多还原

【Abstract】 With the development of the project management theory and the cost control method, various scientific methods and theories are broadly applied in practice. However, majority of the construction enterprises or the introduction of a profit oriented, traditional mode to after accounting for the key, isolated emphasize cost target, do not pay more attention to the new theory and method. In the analysis of the construction project cost control method and found that many problems exist in the traditional cost control, mainly in the method is rough, backward, empirical analysis is reliant on the credible quantitative analysis. Here, the construction enterprises must carry out cost control innovation, and formed a body of effective cost control mode.This topic to Rehabilitation Centres phase II construction project of Liaoning Jinqiu Hospital as an example,, accounting for the total project cost more than the construction process cost control is researched. The station in EPC project management point of view, to project actual data and operation as the foundation, in view of the problems at present in our country the construction enterprise cost control, introduces the project preparation in the construction budget, construction, and the project construction stage carries on the effective cost control, respectively. Along the basic skeleton of the project cost control to study the actual process of the project, combined with the actual project, put forward cost control specific methods to value engineering method and earned value method in the application of the project and according to the project cost control of the actual situation and the characteristic, project cost control countermeasure and the suggestion.The work process in accordance with the construction stage gradually to carry on the analysis, first of all to work decomposition structure, resource planning, project budgeting and other kinds of tools and methods as the basis of the cost control process, and describes how to use the value engineering to concern quality and the relationship between the in detail. Secondly, by classification analysis focus on cost control and target. Finally through the analysis uses tracking and detection tools cost how to use the earned value principle of progress and cost control, to realize integrated management of quality, cost and schedule. This paper is hoped to inspire and help the construction enterprises to improve the level of project cost control.Based on the above analysis, the project cost control are the four aspects of optimization suggestions. First of all, the optimization principle of cost control mainly includes: a comprehensive principle. The two is the dynamic principle. The three is the principle. Secondly, establish the mechanism of cost management of construction project. Comprehensive clinic building autumn hospital expansion project should be based on the needs of the project, the project set up corresponding organizations, divided into three levels of management, project management, leadership management and project working layer. Again, should strengthen the staff cost management’s subjective consciousness, to improve staff awareness of cost management through training activities. To establish and perfect the incentive mechanism, construction enterprises pay incentives for single, technical personnel. The establishment of "overall budget management" and "resource saving" and "low cost" enterprise culture. Finally, focus on the management of project cost control. Determination of the contract the contractor after approved by calculating the target cost, the cost of making plans to project cost management. This paper is hoped to inspire and help the construction enterprises to improve the level of project cost control.更多还原