分类号 学号38176
西安建筑科杖大李 学位论文
施工项目成本拉制及应用研究 作者孙政 指导教师姓名 胡长明教授 李麟英高工
申请学位级别工程硕士专业名称建筑与土木工程 论文提交日期2006.4论文答辩日期 2006.6
学位授予单位奋安建筑科杖大毋 答辩委员会主席 评阅人 y`tr/‘ ，士户 尸刁 明
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本人完全了解西安建筑科技大学有关保留、使用学位论文的规定，即: 学校有权保留送交论文的复印件，允许论文被查阅和借阅;学校可以公布 论文的全部或部分内容，可以采用影印·缩印或煮其它复制手段保存论文。 (保密的论文在论文解密后应遵守此规定) 论文~U只导~: I - 西安建筑科技大学工程硕士学位论文 施工项目成本控制及应用研究 专业:建筑与土木工程 硕士生:孙政 指导教师:胡长明教授 摘要 我国工程建设项目众多、投资巨大，但工程施工项目的成本控制研究和应用相对 滞后。随着改革的不断深化，市场竞争机制逐渐形成，建筑企业的生产和管理发生了 深刻的变化，项目成本控制是决定建筑施工企业市场竞争力的关键，是工程项目管理 的中心内容，因此研究项目成本控制对提高施工企业市场竞争力具有十分重要的现实 意义。 本文在对当前施工项目成本控制现状进行简要分析的基础上，针对存在的问题， 就项目成本控制的原则、对象、内容、环节、控制的组织与实施、成本的降低途径和 成本考核等进行了论述。课题结合工程实际，对项目成本控制的即时化及应用进行了 研究，提出进行项目成本即时控制的基本思想。在项目施工过程中要达到预定的成本 目标，应采取有效措施，对费用进行控制、对项目成本的趋势进行分析和预测，保证 项目控制目标的实现。同时结合工程实践，将挣值理论应用到实际工程的成本控制中 去，取得了良好的经济效益。 项目成本控制是一项系统工程，要围绕成本控制这个中心，合理设置控制目标夕 明确成本控制责任，并分解和落实到各有关责任单位和个人。努力构建包括各部门、 各环节直至全体施工人员的项目成本控制体系，实施全员、全程和全面控制，促进项 目施工、技术和管理水平的全面提高。 关键词:成本控制项目管理挣值分析即时化 西安建筑科技大学工程硕士学位论文 Study on the Control and Application of Project Costs Specialty: Name: Architecture and Civil Engineering Instructor: SUN Zheng Prof HU Chang-ming ABSTRACT There are many projects in our country with the enormous investment, but the study on the control and application of project costs falls behind. As the development of reform and the form of market competition system in our country, the construction enterprise's production and management have had the deep transformation. The project cost control is the key that directly will affect the market competition of the construction enterprise and is the central content of project management. Consequently researching project cost control has got the practical significance to enforce the market competitive power of construction enterprise. This paper discusses about the principles, objects, content, links, control organizations and implement, the ways of reducing the cost and so on, on the basis of analyzing the cost control of the present construction project. The topic with tightly relating the actual project studied the quick feed-back and application of project cost control and put forward the timely method of project cost control based on Earned Value Concept. In project construction process, as to reach to predetermined cost goal, we should take the effective measure to control the expense and to analyze and predict the project cost tendency for purpose of the realization of cost control goal. Meanwhile, in combination with project practice, Earned Value Concept was applied to the project cost control, in the end, the good economic returns was obtained. The project cost control is a system project, and then we must take the cost control as the center, set up a reasonable control goal and make responsibilities for cost control clear, divide them and allot them to individual. The enterprise should manage to build the cost control system including every apartment, all staff and the whole course, in order to promote the advancement of project management level. Keywords: Cost control; Project management; Earned Value Concept; Quick feed-back method 西安建筑科技大学工程硕士学位论文 目录 1绪论............................................................................................................................. l 1.1项目成本管理现状?.................................................................................................1 1.2施工项目成本控制的重要性.................................................................................... 4 1.2.1正确理解施工项目成本控制与建筑企业管理的关系....................................... 4 1.2.2施工项目成本控制水平是建筑企业竞争力的体现.......................................... 4 1.2.3施工项目成本控制是现代建筑企业改革的重要组成部分.............................. 5 1.3本课题研究的目的、内容和方法............................................................................ 6 1.3.1本课题研究的目的............................................................................................... 6 1.3.2本课题研究的内容............................................................................................... 6 1.3.3本课题的研究方法............................................................................................... 6 1.3.4本研究涉及的学科............................................................................................... 6 2项目成本控制................................................................................................................. 7 2.1控制与项目成本控制................................................................................................ 7 2.1.1控制的概念.......................................................................................................... 7 2.1.2控制的种类.......................................................................................................... 8 2.1.3控制的过程.................??‘.?、，?，.，.......??‘二、......??、?、.?‘二，..........................11 2.1.4施工项目成本....................................................................................................12 2.1.5施工项目成本的构成.........................................................................................12 2.2项目成本控制的原则...............................................................................................12 2.2.1全员控制原则....................................................................................................13 2.2.2全过程控制原则.............................................??。.............................??。..??13 2.2.3动态控制原则.....................??。.....................??，.......??。二。...........................13 2.2.4最低成本控制原则............................................................................................13 2.2.5全面成本控制原则............................................................................................13 2.2.6目标成本控制原则............................................................................................14 2.2.7例外成本控制原则......................................................................................??14 2.2.8责、权、利相结合的成本控制原则................................................................14 2.2.9科学控制的成本原则........................................................................................14 2.3项目成本控制的对象和内容..................................................................................14 2.3.1项目成本控制的对象........................................................................................14 2.3.2施工项目的成本控制内容................................................................................15 2.4施工项目成本控制环节..........................................................................................18 西安建筑科技大学工程硕士学位论文 2.4.1成本预测.....................................................................................................??18 2.4.2成本决策......................................................................................................??19 2.4.3成本计划........??，.......................................................................................??19 2.4.4成本控制......................................................................................................??19 2.4.5成本核算............................................................................................................ 20 2.4.6成本分析............................................................................................................ 20 2.4.7成本考核........................................................................................................... 20 2.5施工项目成本控制的顺序二。................................................................................... 21 2.5.1项目成本的事前控制......................................................................................... 21 2.5.2成本的事中控制................................................................................................ 21 2:5.3成本的事后分析控制........................................................................................ 22 3施工项目成本控制的组织与实施............................................................................... 23 3.1施工项目成本控制的组织和分工................................................:.......................... 23 3.1.1建立以项目经理为核心的项目成本控制体系.....................:.....................:.... 23 3.1.2建立项目成本控制责任制................................................................................ 24 3.1.3实行对施工队分包成本的控制........................................................................ 25 3.2施工项目成本降低途径.......................................................................................... 27 3.2.1认真审查图纸.................................................................................................... 27 3.2.2加强合同预算管理，增加工程预算收入........................................................ 27 3.2.3合理组织施工，正确选择施工方案，提高经营管理水平............................ 27 3.2.4落实技术组织措施...........................:........... ............，. ..................:..................28 3.2.5提高劳动生产率................................................................................................ 28 3.2.6降低材料和能源的消耗.....:...............................:.............................................. 28 3.2.7节约间接费用......:............................................................................................. 29 3.2.8保证工程质量，减少返工损失......................:..........................:...................... 29 3.3施工项目成本考核........:......................................................................................... 30 3.3.1施工项目成本考核............................................................................................. 30 3.3.2施工项目成本考核的内容................................................................................ 30 3.3.3施工项目成本考核的实施................................................................................. 31 3.4施工项目成本核算.................................................................................................. 32 3.4.1施工项目成本核算的任务与方法..................................................................... 32 3.4.2施工项目成本核算的要求................................................................................33 4施工项目质量、进度、成本、安全的协调与控制...................................................36 4.1项目控制中质量、进度、成本的协调................................................................... 36 西安建筑科技大学工程硕士学位论文 4.1.1质量与成本的关系............................................................................................. 36 4.1.2成本与工期的关系............................................................................................. 37 4.1.3在质量、进度、成本的协调中应注意的问题................................................. 37 4.2施工进度、质量、安全方面的目标控制............................................................... 38 4.2.1进度控制............................................................................................................ 38 4.2.2质量控制............................................................................................................ 39 4.2.3安全控制..........................................................................................................41 5项目成本控制的即时化与应用................................................................................... 44 5.1问题的提出............................................................................................................... 44 5.1.1传统的成本控制方法和存在的问题二，.，.，.....??，，二，......................................... 44 5.1.2关于日、周成本控制制度思路........................................................................ 45 5.2挣值分析................................................................................................................... 46 5.2.1挣值理论介绍.................................................................................................... 46 5.2.2利用挣值分析进行成本控制是对传统工程项目管理的创新........................47 5.3成本控制即时化.....??，??。，二，............................................................................... 48 5.3.1成本控制的即时化............................................................................................ 48 5.3.2成本控制即时化的特点。................................................................................... 48 5.3.3成本控制即时化的实现.................................................................................... 49 5.4利用挣值分析理论进行项目成本即时控制的基本思路....................................... 51 5.4.1进度和成本的动态评估..................................................................................... 51 5.4.2项目成本估算..................................................................................................... 52 5.5挣值分析用于进度与成本偏差分析的步骤.......................................................... 53 5.5.1项目预算和计划................................................................................................ 53 5.5.2收集实际成本.................................................................................................... 53 5.5.3计算挣值......??，.....??‘.....................................................??，.................??54 5.5.4计算成本和进度绩效指数................................................................................ 54 5.5.5应用挣值分析法对项目进行完工估算............................................................. 54 5.5.6建设项目实例分析............................................................................................. 55 6南京第三建设集团公司施工项目成本控制的实践................................................... 57 6.1南京三建项目成本控制应用的主要内容和做法?............................................... 57 6.1.1公司层面对施工项目控制的主要内容............................................................. 57 6.1.2项目部层面对施工项目成本控制的主要内容................................................ 59 6.2南京三建工程项目成本实践与分析...................................................................... 61 6.2.1进度、成本差异分析?，.?，.?，.?，.，.??，二，....................................................... 61 6.2.2成本超支问题分析二，.......................................................................................... 62 III 西安建筑科技大学工程硕士学位论文 6.2.3成本、进度分析.............................................................................................. 63 6.2.4挣值理论在项目进度控制中的实际应用.......??，。.....??，二。.......................... 66 6.3实施施工项目成本实施控制的成效...................................................................... 67 6.3.1规范项目成本控制行为..................................................................................... 67 6.3.2提高企业的盈利能力......................................................................................... 67 6.3.3促进安全质量再上新台阶................................................................................ 67 6.3.4激发施工项目争先创优的积极性..................................................................... 67 6.3.5树立良好的社会形象........................................................................................ 68 6.4南京三建施工项目成本控制应用实践研究体会.................................................. 68 6.4.1应用实践研究体会............................................................................................ 68 6.4.2项目成本控制应不断进行创新，....................................................................... 74 6.4.3方法创新是项目控制创新的有力保障............................................................. 76 6.4.4项目成本控制水平对建筑企业发展的影响..................................................... 77 7结论........................................................................................................................... 79 致谢............................................................................................................................. 80 参考文献.............??，........................................................................??。....................??81 学习期间发表论文一览表................................................................................................. 83 西安建筑科技大学工程硕士学位论文 1绪论
