YL建设项目施工阶段成本管理研究.docx

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1、硕士专业学位论文YL建设项目施工阶段成本管理研究作 者 姓 名 Minta指导教师工程管理2020年3月20日专业领域培养单位答辩 日 期YL建设项目施工阶段成本管理研究摘要随着社会的发展和科学技术的成熟，建筑业也在发生变化。在大型建筑项目在 建设过程中，涉及许多项目管理理论和控制成本的理论方法，随着市场的逐渐变化, 项目管理理论和成本控制方法也得到的检验和发展，开始不断适应人们的生产生活, 逐步发展成符合市场供求关系的成熟理论。但是在一些传统行业仍然采取传统的以 目标利润为指导，以事后核算为重点，只是暂时性解决问题，简单地归纳为减少支 出、降低成本是传统方式的狭隘观念。随着建筑行业的体制改革

2、的深化，传统的成 本控制方法存在许多的问题，比如不适应市场经济的需求，方法粗略，并且成本管 理不单纯的等同于降低成本，更多的实证分析和缺乏可靠的定量分析依据。在这 种背景下，建筑企业必须创新成本控制，形成有效的成本控制模式。以YL建设项目为例，研究了成本超过项目总成本的建设过程的成本控制。从总 承包商的角度，调研项目的开展计划、工程造价数据和实际的运营情况，并对运行 过程中出现的问题进行分析，探讨我国建筑行业施工企业的成本控制问题，介绍了 如何在工程前期预算阶段，技术准备、物资准备、施工准备阶段和施工现场阶段有 效控制中国的项目成本。控制当前的建筑企业。从工程造价控制的基本思想出发， 研究工程

3、的实际过程，提出具体的工程造价控制方法在工程中的应用，并根据实际 情况提出工程造价控制的对策和建议。工程造价控制的现状和特点。随着项目施工 阶段的运营流程，对成本管理理论和方法进行了深入的分析，首先，成本控制操作 基于资源计划、工作分解结构，项目进度计划、物料储备消耗，项目预算等工具和 方法。本文阐述了如何使用价值工程来全面考虑质量与成本之间的关系。其次，分析 了成本控制的主要目的和目标。最后，本文分析了如何利用挣值理论通过跟踪和测 试实际的进度和成本来控制进度和成本，从而实现对质量，成本和进度的综合管理。 本文旨在为建筑企业提高工程造价控制水平提供一些启示和帮助。关键字：成本控制法；成本偏差

4、；目标成本；管理措施Study on cost management of YL construction project in constructionstageAbstractWith the development of society and the maturity of science and technology, the construction industry is also changing. In the construction process of large-scale construction projects, many project management

5、theories and cost control theories and methods are involved. With the gradual change of the market, project management theories and cost control methods have also been tested and developed. Began to adapt to peoples production and life, and gradually developed into a mature theory in line with the r

6、elationship between market supply and demand. However, in some traditional industries, we still take the traditional target profit as the guidance, focus on ex post accounting, only temporarily solve the problem, and simply sum up the narrow concept that reducing expenditure and cost is the traditio

7、nal way. With the deepening of the system reform in the construction industry, there are many problems in the traditional cost control methods, such as not meeting the needs of the market economy, rough methods, and cost management is not simply equated with cost reduction, more empirical analysis a

8、nd lack of reliable quantitative analysis.In this context, construction enterprises must innovate cost control and form an effective cost control mode.Taking YL construction project as an example, this paper studies the cost control of the construction process in which the cost exceeds the total cos

9、t of the project. From the point of view of the general contractor, this paper investigates the development plan, project cost data and actual operation of the project, analyzes the problems in the process of operation, and discusses the cost control of construction enterprises in China,s constructi

10、on industry. This paper introduces how to effectively control the project cost in China in the pre-project budget stage, technical preparation, material preparation, construction preparation stage and construction site stage. To control the current construction enterprise, we start from the basic id

11、ea of engineering cost control, this paper studies the actual process of the project, puts forward the application of specific engineering cost control methods in the project, and puts forward countermeasures and suggestions for engineering cost control according to the actual situation. The present

12、 situation and characteristics of project cost control. With the operation process of the project construction phase, this paper makes an in-depth analysis of the theory and method of cost management. first of all, the cost control operation is based on resource planning, work breakdown structure, p

13、roject schedule plan, material reserve consumption, project budget and other tools and methods.This paper elaborates how to use value engineering to comprehensively consider the relationship between quality and cost. Secondly, the main purpose and goal of cost control are analyzed. Finally, this pap

14、er analyzes how to use earned value theory to control the progress and cost by tracking and testing the actual progress and cost, so as to realize the comprehensive management of quality, cost and progress. This paper aims to provide some enlightenment and help for construction enterprises to improv

15、e the level of project cost control.Keywords: cost control method; cost deviation; target cost; management measures目录第一章绪论1第一节研究背景和意义1一、研究背景1二、研究意义1第二节研究目的3第三节 国内外研究现状4一、国外研究现状4二、国内研究现状5第三节研究方法6一、文献分析6二、对比分析法6三、实地调查法7第五节 技术路线8第二章成本管理相关理论9第一节 项目管理概述9第二节成本管理概述9一、成本管理概念9二、项目管理的重要性9三、项目管理的主要工作10第三节 建设项目

16、成本管理方法10一、基于WBS的成本管理10二、基于赢得值法的成本管理12三、基于成本分类的成本管理14四、三种方法的结合应用16第三章YL建设项目基本情况17第一节建设单位概述17第二节YL建设项目概述17一、工程名称17二、工程地点17三、资金来源17四、工程内容17五、工程承包范围17第三节施工合同及工期18一、计划工期18二、实际工期19第四节YL建设项目质量要求19第五节 合同成本和实际成本19第六节YL建设项目结算方法20第七节YL建设项目20第八节YL建设项目成本20第四章YL建设项目成本偏差分析21第一节基于WBS的成本偏差分析21一、分析重点21二、各栋建筑的成本管理分析24第二节基于赢得值法的成本偏差分析31