發(fā)布時(shí)間：2019-06-12 09:39

【摘要】：近幾年我國(guó)的經(jīng)濟(jì)發(fā)展迅速,市場(chǎng)化也在不斷得深入。隨之而來(lái)的是基礎(chǔ)建設(shè)的高速發(fā)展,其帶動(dòng)交通運(yùn)輸建設(shè)的不斷完善。隨著高速公路建設(shè)的大力發(fā)展,相應(yīng)施工企業(yè)的競(jìng)爭(zhēng)也日趨激烈。在激烈的競(jìng)爭(zhēng)中使企業(yè)獲得最大盈利已經(jīng)成為迫切需要解決的問(wèn)題,那么對(duì)于施工成本的有效控制就顯得十分重要。目前我國(guó)很多施工企業(yè)有成本控制的意識(shí),但是成本控制的具體實(shí)施并不到位,最終對(duì)于施工成本控制的效果并不明顯,有些甚至仍然出現(xiàn)虧本現(xiàn)象。所以構(gòu)建一套有效、切實(shí)可行的施工成本控制系統(tǒng)和管理體系對(duì)施工企業(yè)來(lái)說(shuō)顯得尤為重要。畢節(jié)至生機(jī)高速公路第二合同段項(xiàng)目區(qū)位于貴州省的西部,其項(xiàng)目主要承擔(dān)的是本段路沿路橋梁和隧洞的施工。要求質(zhì)量高、工期緊,由于高速公路路線長(zhǎng),施工一般地處偏僻,施工條件艱苦。在這樣嚴(yán)峻的條件下,想要提高施工企業(yè)在市場(chǎng)競(jìng)爭(zhēng)中的實(shí)力,就必須系統(tǒng)得建立適合項(xiàng)目特點(diǎn)的成本控制系統(tǒng)。本論文分析了國(guó)內(nèi)施工企業(yè)對(duì)于成本控制的方法和措施中存在的問(wèn)題并分析相應(yīng)的解決措施,強(qiáng)調(diào)在復(fù)雜項(xiàng)目施工過(guò)程中對(duì)成本進(jìn)行控制的動(dòng)態(tài)反饋的必要性,為依托項(xiàng)目構(gòu)建完善的成本控制系統(tǒng)給出經(jīng)驗(yàn)。通過(guò)施工項(xiàng)目進(jìn)行成本控制就是希望能夠達(dá)到既能按要求完成項(xiàng)目又能擴(kuò)大企業(yè)經(jīng)濟(jì)效益的目的。價(jià)值工程理論就能滿足這樣的需求,該理論研究的是價(jià)值和功能的最佳匹配度,力求用最小的資金實(shí)現(xiàn)產(chǎn)品最大的功能,但是它缺少對(duì)時(shí)間效應(yīng)的考慮,不能根據(jù)施工進(jìn)程隨時(shí)對(duì)成本進(jìn)行控制。為了彌補(bǔ)這一不足,結(jié)合掙值理論可以對(duì)施工過(guò)程中的成本和工期同時(shí)進(jìn)行及時(shí)分析和控制的優(yōu)點(diǎn),建立了一套完善的成本控制系統(tǒng),體現(xiàn)其動(dòng)態(tài)性。并在論文的最后驗(yàn)證了價(jià)值工程和掙值理論在項(xiàng)目中的應(yīng)用。
[Abstract]:In recent years, China's economy has developed rapidly and marketization has been deepening. Followed by the rapid development of infrastructure, it drives the continuous improvement of transportation construction. With the development of expressway construction, the competition of corresponding construction enterprises is becoming more and more fierce. In the fierce competition, it has become an urgent problem to make enterprises get the maximum profit, so it is very important to control the construction cost effectively. At present, many construction enterprises in our country have the consciousness of cost control, but the concrete implementation of cost control is not in place, and the effect of cost control is not obvious, and some of them even lose money. Therefore, it is particularly important for construction enterprises to construct an effective and feasible construction cost control system and management system. The project area of the second contract section of Bijie to vigor Expressway is located in the west of Guizhou Province, and its project is mainly responsible for the construction of bridges and tunnels along the road. The requirement is high quality, the construction period is tight, because the expressway route is long, the construction is generally located in the remote, the construction condition is difficult. Under such severe conditions, in order to improve the strength of construction enterprises in the market competition, we must systematically establish a cost control system suitable for the characteristics of the project. This paper analyzes the problems existing in the methods and measures of cost control in domestic construction enterprises and analyzes the corresponding solutions, emphasizes the necessity of dynamic feedback on cost control in the construction process of complex projects, and gives experience for building a perfect cost control system based on the project. Cost control through the construction project is to achieve the goal of not only completing the project according to the requirements but also expanding the economic benefits of the enterprise. The theory of value engineering can meet this demand. It studies the best matching degree of value and function, and strives to realize the maximum function of the product with the smallest fund, but it lacks the consideration of time effect and can not control the cost at any time according to the construction process. In order to make up for this deficiency, combined with earned value theory, we can analyze and control the cost and construction period in time at the same time, and establish a set of perfect cost control system, which embodies its dynamic nature. At the end of the paper, the application of value engineering and earned value theory in the project is verified.
【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：U415.13

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本文編號(hào)：2497917