本文選題：全過程　切入點(diǎn)：成本控制　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來，隨著市場(chǎng)競(jìng)爭(zhēng)越來越激烈，在保證建設(shè)項(xiàng)目質(zhì)量、工期、安全、環(huán)保等目標(biāo)要求的前提下，強(qiáng)化項(xiàng)目全過程成本控制的重要性被越來越多的企業(yè)所認(rèn)同和重視。我國(guó)的項(xiàng)目建設(shè)基本由項(xiàng)目投資決策、工程設(shè)計(jì)、工程招投標(biāo)、工程施工、竣工結(jié)算五個(gè)階段組成，如何全面、均衡地實(shí)現(xiàn)對(duì)項(xiàng)目建設(shè)各個(gè)階段的成本控制，成為各界研究的熱點(diǎn)。本文在國(guó)內(nèi)外工程造價(jià)管理理論學(xué)習(xí)研究的基礎(chǔ)上，提出了項(xiàng)目建設(shè)全過程造價(jià)管理的必要性。論文分析了影響項(xiàng)目各階段成本的主要因素，在成本節(jié)約上尤其應(yīng)重視設(shè)計(jì)階段、招投標(biāo)階段、竣工結(jié)算階段，投資決策階段與工程施工階段雖不能節(jié)約成本，但對(duì)項(xiàng)目成本的控制至關(guān)重要，若投資決策失誤將造成巨大的浪費(fèi)，而施工階段極易造成成本失控。 本文首先闡述了投資決策階段項(xiàng)目可行性分析的必要性，用財(cái)務(wù)指標(biāo)分析了研究案例的可行性。 其次分析了設(shè)計(jì)階段成本控制的重要性，在項(xiàng)目管理中通常采用限額設(shè)計(jì)，在此案例中建設(shè)方同時(shí)采取嚴(yán)格審核設(shè)計(jì)變更的管理辦法，從源頭控制了工程成本。 在項(xiàng)目成本管控中，項(xiàng)目招投標(biāo)階段的成本控制也應(yīng)重視，招投標(biāo)耗時(shí)較長(zhǎng)，但能充分地展示公開、公正、公平競(jìng)爭(zhēng)的招標(biāo)原則；多方議價(jià)則耗時(shí)較短，但不利于開展真正意義上的競(jìng)爭(zhēng)。本文研究項(xiàng)目因工期較短，金額較小的合同或?qū)I(yè)性較強(qiáng)的工程，則采用多方議標(biāo)的方式簽訂合同，研究案例中施工階段分別采用了完全費(fèi)用單價(jià)法、清單計(jì)價(jià)法、定額計(jì)價(jià)法，發(fā)現(xiàn)了采用完全費(fèi)用單價(jià)法計(jì)價(jià)方式簡(jiǎn)單，減少了計(jì)價(jià)的難度和爭(zhēng)議；采用清單計(jì)價(jià)法利于提高工程計(jì)價(jià)效率，便于工程結(jié)算；采用定額計(jì)價(jià)法計(jì)算復(fù)雜，需要計(jì)算材料價(jià)差及套取定額相關(guān)取費(fèi)。 施工階段的成本控制方法，應(yīng)把握好材料價(jià)格關(guān)、數(shù)量關(guān)，嚴(yán)格審批工程變更。通過案例介紹了設(shè)備互斥方案的選擇，，采取限額領(lǐng)料，減少材料浪費(fèi)；加強(qiáng)工程變更管理，嚴(yán)格控制工程變更，規(guī)避因工程變更導(dǎo)致預(yù)算失控等。 竣工結(jié)算階段的成本控制，則應(yīng)收集整理竣工圖、設(shè)計(jì)變更、工程簽證等相關(guān)資料，多下工地現(xiàn)場(chǎng)核準(zhǔn)工程量，收集政府相關(guān)調(diào)價(jià)文件，確定最終合同價(jià)。
[Abstract]:In recent years, as the market competition becomes more and more fierce, under the premise of ensuring the quality, duration, safety, environmental protection and other objectives of construction projects, The importance of strengthening the cost control of the whole process of the project is recognized and valued by more and more enterprises. The project construction in our country is basically composed of five stages: project investment decision, engineering design, project bidding, engineering construction, completion and settlement. How to achieve cost control in all stages of project construction in a comprehensive and balanced manner has become a hot topic in various fields. This paper is based on the theoretical study of project cost management at home and abroad. This paper puts forward the necessity of cost management in the whole process of project construction, analyzes the main factors that affect the cost of each stage of the project, and pays particular attention to the design stage, the bidding stage and the completion and settlement stage in cost saving. Although the investment decision stage and the engineering construction stage can not save the cost, but to the project cost control is very important, if the investment decision error will cause the huge waste, but the construction stage will easily cause the cost out of control. This paper first expounds the necessity of project feasibility analysis in investment decision-making stage, and analyzes the feasibility of research cases with financial indicators. Secondly, the importance of cost control in design stage is analyzed. In the project management, quota design is usually used. In this case, the construction party adopts the management method of strict audit of design change, and controls the project cost from the source. In the project cost control, the cost control of the project bidding stage should also be paid attention to. Bidding takes a long time, but it can fully show the open, fair and fair competition principle, while the negotiation time is short. However, it is not conducive to competition in the real sense. In this paper, because of the short time limit and small amount of contract or professional project, the contract is signed by means of multi-negotiation. In the construction stage of the research case, the full cost unit price method, the list valuation method and the quota valuation method are adopted respectively. It is found that the full cost unit price method is simple, and the difficulty and dispute of the valuation are reduced. The method of list valuation is helpful to improve the efficiency of engineering valuation and facilitate the settlement of project. The calculation of the material price difference and the related fee by using the quota valuation method is complicated. The cost control method in construction stage should grasp the material price and quantity, strictly examine and approve the project change. Through the case, the paper introduces the choice of the mutually exclusive scheme of equipment, adopts the quota material to reduce the material waste, and strengthens the management of the project change. Strictly control engineering changes and avoid budget loss due to engineering changes. The cost control of the completion settlement stage should collect and organize the completion plan, design change, project visa and other relevant information, more site approval of the project, collect the relevant government price adjustment documents, determine the final contract price.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：TE65;TU723.3

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