國(guó)際EPC工程成本控制模式研究
本文選題:國(guó)際項(xiàng)目 + EPC工程。 參考:《燕山大學(xué)》2014年碩士論文
【摘要】:改革開(kāi)放以來(lái),隨著我國(guó)經(jīng)濟(jì)的快速穩(wěn)定發(fā)展,企業(yè)自身管理水平的不斷提高,我國(guó)工程公司參與國(guó)際工程承包業(yè)務(wù)的領(lǐng)域和規(guī)模不斷擴(kuò)大。企業(yè)能否在激烈的國(guó)際市場(chǎng)競(jìng)爭(zhēng)中保持長(zhǎng)久的發(fā)展優(yōu)勢(shì)并維持穩(wěn)定的發(fā)展態(tài)勢(shì),成本控制水平是關(guān)鍵,工程項(xiàng)目的成本控制已經(jīng)成為當(dāng)代國(guó)際工程承包企業(yè)不可缺少和無(wú)法替代的重要管理手段。 本文對(duì)從成本控制國(guó)內(nèi)外研究現(xiàn)狀出發(fā),統(tǒng)計(jì)了我國(guó)國(guó)際工程承包企業(yè)排名、合同額以及企業(yè)利潤(rùn)率等數(shù)據(jù),與國(guó)際先進(jìn)工程承包企業(yè)數(shù)據(jù)進(jìn)行了對(duì)比,說(shuō)明了中國(guó)和國(guó)外先進(jìn)企業(yè)在成本利潤(rùn)率上的差距,從而得出目前國(guó)內(nèi)企業(yè)項(xiàng)目成本控制水平還比較低。另外,介紹了目前國(guó)際上成本控制較先進(jìn)的管理理論BIM(建筑信息模型)等,分析了目前針對(duì)國(guó)內(nèi)企業(yè)執(zhí)行國(guó)際EPC工程所采用的成本控制模式,分析了目前國(guó)內(nèi)企業(yè)采用的成本控制方法,,從理論上對(duì)工程成本控制的主要內(nèi)容進(jìn)行了介紹,從而得出了我國(guó)工程項(xiàng)目成本控制理論水平發(fā)展水平比較低;分析了目標(biāo)成本法及其在國(guó)際工程EPC總承包項(xiàng)目中的應(yīng)用,指出了目前目標(biāo)成本法在具體實(shí)施中的籠統(tǒng)性;通過(guò)目標(biāo)成本法的實(shí)施,解決企業(yè)在國(guó)際工程承包遇到在成本控制方面的難題,做到項(xiàng)目成本事前有計(jì)劃、有目標(biāo),過(guò)程控制有依據(jù),成本分析較直觀,而且成本責(zé)任區(qū)域明晰,便于落實(shí)分項(xiàng)成本的責(zé)任人以及考核該項(xiàng)責(zé)任人的工作績(jī)效,同時(shí)結(jié)合東馬有限公司馬來(lái)西亞紙漿廠項(xiàng)目,分析了目前存在的問(wèn)題,分析目標(biāo)成本法如何在具體項(xiàng)目中進(jìn)行運(yùn)用。介紹了項(xiàng)目績(jī)效考核中應(yīng)用的掙值管理,并建議在具體項(xiàng)目中實(shí)施。結(jié)合以上理論,針對(duì)目前東馬有限公司執(zhí)行的馬來(lái)西亞紙漿廠項(xiàng)目從組織機(jī)構(gòu)設(shè)置,設(shè)計(jì)、采購(gòu)、施工、人力資源管理、績(jī)效考核等各環(huán)節(jié)成本控制模式進(jìn)行了設(shè)計(jì),提出執(zhí)行該項(xiàng)目在設(shè)計(jì)階段開(kāi)始采用限額設(shè)計(jì)的手段,應(yīng)用目標(biāo)成本法的方法,確定項(xiàng)目整體和分部成本控制模式,績(jī)效考核應(yīng)用掙值管理等綜合手段,達(dá)到對(duì)大型國(guó)際EPC工程項(xiàng)目成本的有效控制。
[Abstract]:Since the reform and opening up, with the rapid and stable development of our economy and the continuous improvement of the management level of the enterprises themselves, the scope and scale of our engineering companies participating in the international engineering contracting business has been continuously expanded.Whether the enterprise can maintain the long-term development advantage and maintain the stable development situation in the fierce international market competition, the cost control level is the key.Cost control of engineering projects has become an indispensable and irreplaceable important management tool for international engineering contracting enterprises.Starting from the current research situation of cost control at home and abroad, this paper makes statistics on the ranking, contract amount and profit rate of China's international project contracting enterprises, and compares them with the data of international advanced engineering contracting enterprises.The difference between China and foreign advanced enterprises in cost profit margin is explained, and it is concluded that the cost control level of domestic enterprises is relatively low at present.In addition, this paper introduces the management theory BIM (Building Information Model), which is more advanced in cost control in the world, and analyzes the cost control mode adopted by domestic enterprises to carry out international EPC projects.This paper analyzes on the cost control methods adopted by domestic enterprises at present, introduces the main contents of engineering cost control in theory, and concludes that the development level of engineering project cost control theory in China is relatively low.This paper analyzes the objective cost method and its application in the international EPC general contracting project, points out the generality of the target cost method in the concrete implementation at present, and through the implementation of the target cost method, points out the generality of the target cost method in the concrete implementation.To solve the problem of cost control encountered by enterprises in international project contracting, the project cost is planned beforehand, has objectives, process control is based on, cost analysis is more intuitive, and the area of cost responsibility is clear.To facilitate the implementation of the itemized cost of the responsible person and the assessment of the work performance of the responsible person. At the same time, in connection with the Malaysia Pulp Mills Project of Dongma Co., Ltd., the existing problems are analyzed.Analyze how the target cost method is applied in specific projects.This paper introduces the earned value management applied in project performance appraisal, and suggests to implement it in specific projects.Based on the above theory, the paper designs the cost control mode of the Malaysia Pulp Mill Project from the aspects of organizational setup, design, procurement, construction, human resource management, performance appraisal and so on, which is currently executed by Dongma Co., Ltd.This paper puts forward the method of quota design, the method of target cost method, the overall and partial cost control mode of the project, the application of earned value management and so on in the performance appraisal, and so on.To achieve the large international EPC project cost effective control.
【學(xué)位授予單位】:燕山大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F285;TU723.3
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