建筑工程項(xiàng)目目標(biāo)成本管理研究
本文選題:建筑施施工項(xiàng)目 + 目標(biāo)管理; 參考:《山東大學(xué)》2013年碩士論文
【摘要】:在我國(guó)建筑市場(chǎng)逐漸走向?qū)ν忾_(kāi)放的大背景下,建筑工程市場(chǎng)的競(jìng)爭(zhēng)也不斷地趨向激烈,這就要求我國(guó)的企業(yè)不斷提高自身的競(jìng)爭(zhēng)力以迎合世界形勢(shì)發(fā)展的大勢(shì)所趨。相比于國(guó)內(nèi)的建筑企業(yè)而言,國(guó)外大型的跨國(guó)建筑工程公司有著很大的優(yōu)勢(shì),他們擁有先進(jìn)的管理經(jīng)驗(yàn)與管理模式,競(jìng)爭(zhēng)力極強(qiáng)。這對(duì)我國(guó)的施工企業(yè)來(lái)說(shuō)是個(gè)挑戰(zhàn),要求我國(guó)的施工企業(yè)以更高的項(xiàng)目管理水平、更敏銳的眼光抓住市場(chǎng)機(jī)遇來(lái)贏得自身的發(fā)展壯大。項(xiàng)目成本管理水平普遍不高是目前我國(guó)建筑企業(yè)中普遍存在的問(wèn)題,主要表現(xiàn)為以低價(jià)來(lái)贏得中標(biāo),在中標(biāo)之后的實(shí)施過(guò)程中又通過(guò)各種途徑來(lái)增加造價(jià)。這種惡性的競(jìng)爭(zhēng)模式弊大于利,對(duì)投資方與施工企業(yè)的利益都是一種傷害。它給投資方造成了不必要的損失,對(duì)施工企業(yè)的信譽(yù)也是一種傷害,更在無(wú)形之中降低了施工企業(yè)的競(jìng)爭(zhēng)力。長(zhǎng)遠(yuǎn)來(lái)看,這種模式對(duì)企業(yè)的發(fā)展是大大不利的。在這種背景之下,研究施工企業(yè)的項(xiàng)目管理成本有著重要的現(xiàn)實(shí)意義。本文首先論述了目標(biāo)管理、成本管理以及目標(biāo)成本管理的基本理論,將其細(xì)分為含義、分類(lèi)和特點(diǎn)等;在對(duì)理論有了初步的了解后,文章結(jié)合施工項(xiàng)目的特點(diǎn),以施工項(xiàng)目目標(biāo)管理的成本為理論指導(dǎo),著重探討了施工項(xiàng)目目標(biāo)成本管理的模式與框架;然后,文章又對(duì)施工項(xiàng)目目標(biāo)成本管理在施工過(guò)程中遇到的問(wèn)題進(jìn)行了探討,并探索性地提出了對(duì)策;文章的最后在上述研究背景之下,對(duì)深圳某施工項(xiàng)目目標(biāo)成本管理的實(shí)際案例進(jìn)行了分析,得出在工程項(xiàng)目施工之前,應(yīng)該制定詳細(xì)的具有一定網(wǎng)絡(luò)化的任務(wù)計(jì)劃書(shū),,對(duì)機(jī)械設(shè)備的租借時(shí)間和租借臺(tái)數(shù)、對(duì)腳手架以及模板的使用都要有切合實(shí)際的安排,只有這些基礎(chǔ)設(shè)施及時(shí)到齊,這樣才有利于工程的正常施工。對(duì)于一個(gè)工程項(xiàng)目,不能夠只依賴(lài)于早期的預(yù)期計(jì)劃方案,應(yīng)該結(jié)合實(shí)際,根據(jù)施工現(xiàn)場(chǎng)的具體情況,根據(jù)工程的不同進(jìn)度,制定出規(guī)范合理的,符合現(xiàn)場(chǎng)實(shí)際情況的計(jì)劃方案,并且要不斷優(yōu)化,制定相應(yīng)的措施,保證工程高質(zhì)量完成。將此原理運(yùn)用于具體的施工實(shí)踐中來(lái)指導(dǎo)目標(biāo)成本管理(此處目標(biāo)成本管理包括項(xiàng)目成本管理和目標(biāo)管理),其目的是降低項(xiàng)目施工的成本,從而提高管理水平。
[Abstract]:Under the background that the construction market of our country is gradually opening to the outside world, the competition of the construction engineering market is also becoming more and more fierce, which requires the enterprises of our country to continuously improve their own competitiveness in order to meet the general trend of the development of the world situation. Compared with the domestic construction enterprises, the foreign large multinational construction and engineering companies have great advantages, they have advanced management experience and management model, and their competitiveness is very strong. This is a challenge to the construction enterprises of our country. It requires the construction enterprises of our country to gain their own development with higher project management level and sharper vision to seize the market opportunity. The low level of project cost management is a common problem in the construction enterprises of our country at present. The main manifestation is to win the bid with low price and to increase the cost through various ways in the course of implementation after winning the bid. This vicious competition model does more harm than good to the interests of investors and construction enterprises. It causes unnecessary losses to the investors, which is also a kind of harm to the reputation of the construction enterprises, and reduces the competitiveness of the construction enterprises in the invisible. In the long run, this model is greatly detrimental to the development of enterprises. Under this background, it has important practical significance to study the project management cost of construction enterprises. This paper first discusses the basic theory of objective management, cost management and target cost management, which is divided into meaning, classification and characteristics, after a preliminary understanding of the theory, the article combines the characteristics of construction projects. Based on the cost of construction project objective management, this paper discusses the mode and frame of construction project target cost management, and then discusses the problems encountered in the construction project target cost management. Finally, under the above research background, the actual case of target cost management of a construction project in Shenzhen is analyzed, and it is concluded that before the construction of the project, A detailed mission plan with a certain network should be developed, with realistic arrangements for the lease time and number of rental units for mechanical equipment, scaffolding and template use, only if these infrastructures are available in a timely manner, This is conducive to the normal construction of the project. For a project, we can't only rely on the early expected plan, we should combine the reality, according to the specific conditions of the construction site, according to the different progress of the project, we should work out a standard and reasonable, Plan according to the actual situation on the spot, and optimize continuously, make the corresponding measures to ensure the high-quality completion of the project. This principle is applied to the concrete construction practice to guide the target cost management (here the target cost management includes project cost management and objective management, the purpose of which is to reduce the construction cost of the project and improve the management level.
【學(xué)位授予單位】:山東大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類(lèi)號(hào)】:TU723.3
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