燕山大学论文.doc

《建筑工程项目成本管理研究》
摘要
近几年,国家加大了基础设施建设的投资,同时随着我国城市化的进度不断加快,房地产行业的快速发展,建筑建筑工程快速增加。但是,目前我国的建筑工程的利润率都相对比较低。随着我国建筑企业建筑工程管理体制改革的深入,建筑业的生产方式和组织结构形式发生了深刻的变化,施工项目管理成了生产管理中的中心内容,项目管理水平成了建筑企业生存与发展的首要因素。在施工项目管理中,最终是要使项目达到质量高、工期短、消耗低、安全好等目标,而成本是上述四项目标经济效果的综合反映。因此,施工项目成本是施工项目管理的核心。本文针对这一目标,把项目管理中目标管理的相关原理引入到项目成本管理中来,将项目成本管理和目标管理融合为目标成本管理,并应用于具体的施工项目中,以达到提高施工项目成本管理水平,降低施工项目成本的目的。
首先,文章对目标管理、成本管理以及目标成本管理的基本理论进行了论述,包括其含义、分类及特点等;其次,在了解其理论基础后,本文结合施工项目的特点,并以施工项目目标成本管理的原则为前提,着重探讨了施工项目目标成本管理的模式和框架;紧接着,文章又讨论了施工项目目标成本管理在具体的实施过程中遇到的难点及其解决方法,以及我国施工项目目标成本管理实际存在的问题,并提出了可行的对策;最后,本文结合某路段施工项目目标成本管理的实施,以上述研究内容为背景,对其进行了案例分析。
关键词:建筑工程;成本管理;项目管理;目标成本
Abstract
In recent years, the state has increased infrastructure investment, as China continues to accelerate the progress of urbanization , the rapid development of the real estate industry , building construction increased rapidly. However, the construction of China's current profit margins are relatively low. As China's construction enterprises construction management system reform , construction of production anizational structure has undergone profound changes , construction project management has e a central element in production management , project management became a construction enterprise survival and development the primary factor. During the construction project management , and ultimately make the project to achieve high quality, short construction period , low consumption , safety and good goal, and cost effectiveness of the four objectives of prehensive reflection of the economy . Therefore, the construction cost of the project is the construction of the core project management . In this paper, this goal, the project management of the relevant principles of management by objectives into project cost management in the past, the project cost management as the goal and objectives of management integration of cost management , and applied to specific construction projects, construction projects in order to improve cost management, reduce c