【摘要】：工程建設(shè)項(xiàng)目的成本控制是項(xiàng)目成本管理的重要組成部分,是項(xiàng)目實(shí)現(xiàn)預(yù)期收益不可或缺的重要內(nèi)容,因此,做好工程建設(shè)項(xiàng)目的成本控制工作具有很重大的現(xiàn)實(shí)意義。山東創(chuàng)意文化城項(xiàng)目屬于工程建設(shè)項(xiàng)目,因此選題“山東創(chuàng)意文化城項(xiàng)目成本控制研究”值得進(jìn)行研究探討。選題以項(xiàng)目成本控制理論為基礎(chǔ),運(yùn)用作業(yè)成本法,對(duì)山東創(chuàng)意文化城項(xiàng)目的成本控制進(jìn)行了研究,具體的研究結(jié)果如下：首先,通過對(duì)項(xiàng)目成本控制的國內(nèi)外研究現(xiàn)狀與發(fā)展動(dòng)態(tài)進(jìn)行梳理,獲得研究的理論基礎(chǔ)；然后通過對(duì)山東創(chuàng)意文化城項(xiàng)目情況的實(shí)地考察等,了解到該項(xiàng)目的基本情況,為奠定研究的理論與現(xiàn)實(shí)打下基礎(chǔ)。其次,根據(jù)山東創(chuàng)意文化城項(xiàng)目的建設(shè)過程,通過確定作業(yè)、資源費(fèi)用歸集、計(jì)算作業(yè)成本和建設(shè)項(xiàng)目成本,對(duì)山東創(chuàng)意文化城項(xiàng)目的成本進(jìn)行測度,同時(shí)識(shí)別項(xiàng)目的直接人工成本和直接原材料成本,應(yīng)用相關(guān)公式計(jì)算獲得建設(shè)項(xiàng)目成本的具體數(shù)額,并在此基礎(chǔ)上提出合理的成本控制計(jì)劃;再次,從理念層面、技術(shù)層面、制度層面：分別給出實(shí)現(xiàn)山東創(chuàng)意文化城建設(shè)項(xiàng)目成本控制計(jì)劃的成本控制措施。最后,對(duì)全文進(jìn)行了總結(jié),并進(jìn)行了相應(yīng)的未來展望。綜觀全文,既存在切入點(diǎn)與研究方法的創(chuàng)新,又存在數(shù)據(jù)收集與整理等方面存在的天然不足,使得山東創(chuàng)意文化城項(xiàng)目成本控制的研究,具有較為重大的理論意義與現(xiàn)實(shí)意義的同時(shí),又存在較大的發(fā)展空間。尤其是將作業(yè)成本法應(yīng)用于工程建設(shè)項(xiàng)目的成本測度,是典型的理論應(yīng)用于實(shí)踐的探索,雖然,很多專家學(xué)者提到過作業(yè)成本法應(yīng)用于工程建設(shè)項(xiàng)目成本控制的過程中,但是,據(jù)資料顯示,如此完整的應(yīng)用案例此前尚未出現(xiàn),使得選題“山東創(chuàng)意文化城項(xiàng)目成本控制研究”更加具有意義的同時(shí),為其他相關(guān)研究提供了參考和依據(jù)。
[Abstract]:The cost control of engineering construction project is an important part of the project cost management, and it is indispensable to realize the expected income of the project. Therefore, it is of great practical significance to do a good job in the cost control of the project construction project. The project of Shandong Creative Culture City belongs to the project of construction, so it is worth studying and discussing the project cost control of Shandong Creative Culture City. Based on the project cost control theory, this paper studies the cost control of the project in Shandong Creative Culture City by using activity-based costing method. The specific results are as follows: first of all, Through combing the current research situation and development trend of project cost control at home and abroad, the theoretical basis of the research is obtained. Then through the on-the-spot investigation of the project of Shandong Creative Culture City, we know the basic situation of the project, and lay the foundation for the study of the theory and reality. Secondly, according to the construction process of Shandong Creative Culture City project, the project cost of Shandong Creative Culture City is measured by determining the activity, resource cost, calculating the activity cost and construction project cost. At the same time, the direct labor cost and the direct raw material cost of the project are identified, the specific amount of the construction project cost is calculated by the relevant formula, and on this basis, a reasonable cost control plan is put forward. Thirdly, from the concept level, the technical level, the system level: the cost control measures to realize the cost control plan of Shandong creative culture city construction project are given respectively. Finally, the full text is summarized, and the corresponding prospects for the future are given. Looking at the full text, there are not only the innovation of cut-in point and research method, but also the natural deficiency in data collection and arrangement, which makes the research on cost control of Shandong Creative Culture City project. It has great theoretical and practical significance, at the same time, there is a large space for development. In particular, the application of activity-based costing to the cost measurement of engineering construction projects is a typical theoretical application to practical exploration. Although many experts and scholars have mentioned the application of activity-based costing method in the process of cost control of engineering construction projects, but, According to the data, such a complete application case has not appeared before, which makes the research on cost control of Shandong Creative Culture City project more meaningful and provides reference and basis for other related studies.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：TU723.3

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