【作者】 杨阳；

【导师】 尹洪英；

【作者基本信息】 苏州大学 ， 工商管理（专业学位）， 2023， 硕士

【摘要】 自新冠疫情爆发以来,全国乃至全球的各行各业都面临着严峻的考验,经济发展速度持续放缓。建筑业作为我国经济发展的优势行业,也是刺激国民经济发展最有效的手段之一,因此在后疫情时期政府投资项目的开展将是保证国民经济最重要的一环。近年来由于地方疫情的不确定性,长期的全员核酸和清零政策都给地方财政以及医院运营带来了巨大压力。尤其2021年以来,地方新建政府投资项目审批难度逐渐加大,并且不断有未开工项目取消。因此现阶段如何做好医院在建项目的成本控制对于缓解项政府投资压力和医院的发展显得尤为重要。本文研究的是H医院的基建项目成本控制改进工作,课题研究基于当前国内外先进的挣值管理理论,目的是通过挣值管理的实际运用来加强H医院基建项目的动态成本管控。H医院作为公益性质单位项目资金来源有限,同时受当下疫情影响财政资金支持和医院收益持续减少,因此对基建项目的成本控制提出了更高的要求。H医院在当前基建项目成本管理过程中存在着“成本偏差识别不充分”、“项目预算前松后紧”和“项目结算审计超概”的现象。通过原因分析,本文认为H医院项目管理过程中存在“任务分配不明确,组织机构职能缺失”、“管理者缺乏动态监控,凭经验管理”和“项目缺乏全过程控制”的三大原因。根据上述H医院基建项目中存在的问题及原因,本文尝试通过挣值管理理论结合项目进度计划来加强项目动态成本控制。首先通过前期的任务分解和进度计划编制,更加准确的做好项目成本计划与组织分工。其次利用挣值法将项目计划工作预算、已完工作预算和已完工作实际成本进行对比并进行挣值指标分析,识别当前项目的成本状态。然后根据项目所处的成本控制状态,分析原因并提出相应的纠偏措施和保障措施。最后预测项目成本控制效果并进行总结。更多还原

【Abstract】 Since the outbreak of COVID-19,all industries across China and even the world have been facing severe tests,and the speed of economic development has continued to slow down.Among them,the construction industry has unique advantages in the development of China,and the government infrastructure projects are also one of the most effective means to stimulate the development of the national economy.Therefore,the development of the government infrastructure projects in the post-epidemic period will be the most important link to ensure the national economy.At the same time,due to the uncertainty of the local epidemic,the long-term nucleic acid and zero clearance policies for all the staff have brought great pressure to the government finance and hospital operation.Especially since 21 years,it has become increasingly difficult to approve new local government investment projects Project cancellation.Therefore,how to do a good job in the cost control of hospital infrastructure projects is particularly important to relieve the pressure of government investment and the development of hospitals.This paper studies the cost control and improvement work of infrastructure projects of H Hospital.The subject research is based on the current advanced earning value management theory at home and abroad,aiming to strengthen the dynamic cost control of H Hospital infrastructure projects through the practical application of earning value management.As a public welfare unit,H Hospital has limited funding sources,and has limited financial funding support and continuously reduced hospital income due to the current epidemic,so it puts forward higher requirements for the cost control of infrastructure projects.In the current cost management process of capital construction projects in H Hospital,there are phenomena such as "insufficient identification of cost deviations","loose budget before and tight budget after the project",and "project settlement audit exceeding budget".Through reason analysis,this article believes that there are three major reasons in the project management process of H Hospital:"unclear task allocation,lack of organizational functions","lack of dynamic monitoring by managers,management based on experience",and "lack of overall process control of the project".According to the above problems and reasons in the infrastructure project of H Hospital,this paper tries to strengthen the project dynamic cost control through the earning value management theory combined with the project schedule.First of all,through the early task decomposition and schedule preparation,the project cost planning and organization division more accurately.Secondly,the earning method is used to compare the project planning budget,the completed work budget and the actual cost Conduct the earning value index analysis to identify the cost status of the current project.Then,according to the cost control state of the project,analyze the reasons and put forward the corresponding corrective measures and safeguard measures.Finally,the project cost control effect is predicted and summarized.更多还原