本文關(guān)鍵詞：建筑施工項(xiàng)目成本管理研究　出處：《暨南大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本管理 成本控制 目標(biāo)管理 PDCA 贏得值法

【摘要】： 從改革開放以來，國內(nèi)國民經(jīng)濟(jì)取得了高速發(fā)展，施工企業(yè)也因此得到高速發(fā)展。但在高速發(fā)展的背后，資源的高消耗和企業(yè)盈利能力的普遍低下，已嚴(yán)重影響了國內(nèi)施工企業(yè)的發(fā)展和涉外工程的競爭力和造成國家資源浪費(fèi)。因此，控制企業(yè)成本開支，已成為當(dāng)前國內(nèi)施工企業(yè)的重中之重。 與此同時，香港的建筑業(yè)自二零零零年不斷萎縮，，僧多粥少，競爭劇烈，在這競爭中獲潤，又如火中取栗，偶一不慎，反招損失。所以企業(yè)要生存不但要管理，而且是要有效成本管理，有效成本管理才是香港建筑企業(yè)生存之道不二之門。 本文的研究重點(diǎn)是建筑施工項(xiàng)目的成本管理，由于建筑項(xiàng)目的龐大性，涉及產(chǎn)品的多樣性導(dǎo)致成本管理的綜合性、復(fù)雜性。建筑企業(yè)要達(dá)到成本目標(biāo)，只有與建筑項(xiàng)目的投標(biāo)決策、質(zhì)量目標(biāo)、進(jìn)度目標(biāo)、效率、工作量要求相結(jié)合才有它的價值。 建筑項(xiàng)目成本管理包括成本預(yù)測、成本計劃、成本控制、成本核算、成本分析、成本考核，成本管理是一個動態(tài)的過程，不斷循環(huán)、不斷發(fā)展的系統(tǒng)，每一步都很重要，每一步都要切實(shí)得到落實(shí)執(zhí)行，項(xiàng)目的經(jīng)濟(jì)效益才能達(dá)到最大化。 本文將從揭示目前國內(nèi)及香港建筑企業(yè)成本管理現(xiàn)狀開始，通過目標(biāo)管理(PDCA)法將詳細(xì)論述了施工項(xiàng)目成本管理的組織和實(shí)施方法，并通過兩個不同實(shí)例舉證，證明該系統(tǒng)確實(shí)行之有效。一個案例是一間國內(nèi)公司是怎樣起始使用PDCA法，另一個案是一間香港公司從原有的成本管理怎樣用目標(biāo)管理法改善。
[Abstract]:From the reform and opening up, China's economy has achieved rapid development, the construction enterprises also get rapid development. But behind the high-speed development, low profitability, high consumption of resources and enterprises, has seriously affected the development of domestic and foreign engineering construction enterprise competitiveness and wasted the resources of the country. Therefore, the control of enterprise cost has become a priority among priorities of the domestic construction enterprises.
At the same time, Hongkong's construction industry since 2000, shrinking demand, intense competition, was run in this competition, and like the chestnut, even a careless, anti losses. So enterprises should survive not only to manage, but also to effective cost management, effective cost management is the construction enterprise to survive only in Hongkong the door.
This study focuses on the cost management of construction projects, due to large construction projects, involving the variety of products lead to comprehensive cost management. The complexity of construction enterprises to achieve the cost target, only with the construction project bidding decision-making, quality objectives, schedule goals, efficiency, workload requirements combined with its the value.
The construction project cost management including cost forecast, cost plan, cost control, cost accounting, cost analysis, cost assessment, cost management is a process, a dynamic continuous cycle, system development, every step is very important, every step must be effectively implemented, in order to achieve the maximum economic benefits of the project.
This paper will start from the current domestic and Hongkong reveal the cost of construction enterprises management, management by objectives (PDCA) method is discussed in detail and the implementation of the construction project cost management methods, and through two different examples of proof, the system proved to be effective. A case is a domestic company is how to start with PDCA, another case is a Hongkong company from the original cost management how to use management by objectives to improve.

【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F285

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 甄景新;北苑住宅工程項(xiàng)目施工成本管理研究[D];蘭州大學(xué);2011年

2 汪海燕;設(shè)備檢修項(xiàng)目成本管理[D];上海交通大學(xué);2010年

本文編號：1388351