ZH科技产业园项目成本管理研究

【作者】 赵飞；

【导师】 王美强；

【作者基本信息】 贵州大学 ， 工商管理（专业学位）， 2021， 硕士

【摘要】 国家统计局数据显示,2019年全国建筑业营收24.8万亿元,利润总额8381亿元,利润率仅为3.37%,在行业体量如此巨大、利润率却又如此低的情况下,企业的生存压力大,技术创新能力弱,行业发展比较缓慢。ZH科技产业园项目包含五栋建筑单体,其中1号楼、9号楼、10号楼、13号楼采用传统的成本管理方式进行“记账式”管理,成本管理方式落后,效率低下,同时合同计价方式对施工单位不利,如何降低项目施工成本、提高利润是企业迫在眉睫的问题。本文综合运用挣值法和全过程成本控制分析法对14号楼土建部分施工进行成本管理,笔者从施工单位角度出发,全面了解建设工程项目的成本管理现状,深入分析其中存在的问题,研究解决问题的思路和方法。挣值法的本质就是用挣值(EV)来表示项目进度和成本的预算管理,通过建立全过程或某个阶段内的进度和成本的预算值,分别测算出挣值法的三个关键变量值和四个评价指标,然后通过对四个评价指标进行分析,发现项目成本管理和进度管理中存在的问题,结合项目实际情况,提出解决问题的办法,以达成最终的项目管理目标。全过程成本控制分析法是从施工单位的角度全过程分析项目成本的控制方法,包括招投标阶段、合同签订阶段、施工阶段、结算阶段以及工程维修阶段全过程,招投标阶段的工程“成本价”测算,合同计价方式的确定,施工阶段的人、材、机消耗管理,结算阶段的签证与索赔,质量保证金的退回等每一个环节都与工程项目的成本和利润息息相关,本文旨在对全过程成本控制进行分析,以实现追求项目利润最大化的目的。通过综合运用以上两种方法对ZH科技产业园项目14号楼土建部分施工成本进行有效管理,最终利润率达到13.06%,比前四栋楼的利润率提高了1.675个百分点,利润额提高了107.55万元。研究结果显示,采用挣值法对建筑工程项目的成本进行管理可以达到比较好的效果,提高项目利润。通过采用全过程成本控制分析法对项目运行过程中有利于提高项目利润的关键点进行分析、控制,同步实现在施工环节外提升项目利润。更多还原

【Abstract】 According to data from the National Bureau of Statistics,in 2019,the revenue of the national construction industry was 24.8 trillion yuan,and the total profit was 838.1 billion yuan,with a profit margin of only 3.37%.With such a huge volume of the industry and such a low profit margin,enterprises face great pressure of survival,weak technological innovation ability and slow development of the industry.Useful monomer sci-tech industrial park project contains five buildings,among which building 1,9,10,floor,13 floor adopts the traditional cost management method "score keeping" management,cost management way backward,inefficient,contract pricing against construction units at the same time,how to reduce the project construction cost and improving profit is the enterprise the immediate problem.This paper comprehensively uses the earned value method and the whole process cost control analysis method to carry out the cost management of the civil construction part of No.14 Building.From the perspective of the construction unit,the author has a comprehensive understanding of the current situation of the cost management of the construction project,deeply analyzes the existing problems,and studies the ideas and methods to solve the problems.The essence of the earned value method is to use earned value(EV)to represent the project schedule and cost budget management,through the establishment of the whole or a certain stage of progress and cost within budget values,respectively to detect the three key variables of earned value method and four evaluation indexes,and then through the analysis of the four evaluation index,find the problems existing in the project cost and schedule management,in combination with the practical situation of project,puts forward a solution to the problem,to achieve the final goal in project management.Whole process cost control analysis method from the Angle of the construction whole process analysis of project cost control methods,including the bidding phase,contract signing stage,construction stage and settlement stage and the whole process of engineering maintenance phase,bidding phase of the project "cost price" calculation,the determination of contract pricing way man,machine,material consumption management of construction stage,visa and claim settlement stage,the quality margin of return and so on each link is closely related to the cost and profit of the project,the purpose of this paper is to analyze the whole process cost control,to achieve the purpose of seeking to maximize project profit.Through the comprehensive use of the above two methods to effectively manage the construction cost of civil engineering part of Building 14 of ZH Science and Technology Industrial Park project,the final profit margin reached 13.06%,1.675 percentage points higher than the profit margin of the first four buildings,and the profit margin increased by 1.07555 million yuan.The results show that using earned value method to manage the cost of construction project can achieve a better effect and improve the project profit.By adopting the whole-process cost control analysis method,the key points conducive to improving project profits in the process of project operation are analyzed and controlled,and the project profits can be improved outside the construction link simultaneously.更多还原