联系我们

论文查询结果	返回搜索

论文编号：	13913
作者编号：	2120202971
上传时间：	2023/6/6 10:25:39
中文题目：	基于挣值法的ZT公司A建设项目成本控制研究
英文题目：	Research on Cost Control of ZT Company A Construction Project Based on Earning Value Method
指导老师：	王志红
中文关键字：	建设项目；成本控制；挣值法
英文关键字：	construction project; Cost control; Earned value method
中文摘要：	近年来，在城镇化加剧的背景之下，建筑行业得到了快速发展，其竞争态势也愈演愈烈，相比于其他行业而言，建筑行业有其独有的特征：项目施工周期长，项目作业消耗大，成本构成复杂，施工人员多，专业性要求高。如此便决定了建筑行业要想取得可持续发展，获得更多市场份额，则需做好成本控制工作。成本控制效率高，首先能帮助企业节约开支，创造出更大的利润空间。其次也可以减少企业垫资情况的发生，最后，还能帮助企业减少资金占用、加快资金周转、降低资金机会成本。 本人将ZT公司A项目为研究对象，分析该项目在成本控制中的现存问题，发现其存在预算偏差大、项目进度成本反馈片面和成本管控能力较弱的问题，究其根本，原因在于其预算制定粗略忽视偏差因素、项目进度与成本缺乏联动性和缺少责任成本量化管控制度。为解决A建设项目成本控制存在的问题，笔者引入挣值法来完善 A建设项目成本控制体系，为其呈现基本指引。挣值法的优势可从以下几个维度切入，提供出具体的优化举措：第一，挣值法的基础在于细分化的工作程序分解，而A建设项目拆解到工序的流程更有利对其工程量和单价的预算，阶段性划分也使预算影响因素得以呈现，进而实现较为精确的预算调整；第二，挣值分析是少有的可将进度和成本以货币形式统一呈现的成本分析方法，从挣值管理指标出发可实现成本偏差和进度偏差的统一联动反馈，更有利于找到成本和进度之间的全面联系和变动原因；第三，挣值法是可将进度、成本和绩效量化管理的先进方法，挣值分解可将工程自动划分成不同责任成本中心，以此实现参与人员在成本控制过程当中的责任落实。挣值管理指标中的进度绩效和成本绩效又可直接作为量化成本考核的工具，为绩效考评提供更为详实的依据。最后，挣值法引入后还需在此进程中加强成本控制理念、形成全过程监督与管理、优化成本奖惩模式，以此来为保障其成本控制方法的实现提供有效依托，最终使ZT公司所面临的的成本控制问题得以解决。
英文摘要：	In recent years, under the background of the intensification of urbanization, With the rapid development of the construction industry, the competition has entered a period of intense development. Compared with other industries, the construction industry has its own unique characteristics. Based on this, the author takes the project A of ZT Company as the research object, analyzes the existing problems in cost control of the project, and finds that there are problems such as large budget deviation, one-sided project schedule cost feedback and weak cost control ability. In order to solve the problems existing in the cost control of A construction project, the author introduces the EVM to improve the cost control system. The advantages of EVM can be entered into from the following dimensions to provide specific optimization measures: First, the basis of EVM is the segmentation of work procedures, and the process of disintegrating A construction project into working procedures is more conducive to the budget of its engineering quantity and unit price, and the phased division also makes the influencing factors of budget present, so as to achieve more accurate budget adjustment; Second, EVM’s analysis is a rare cost analysis method that can present progress and cost uniformly in the form of money. Starting from EVM’s index, the unified linkage feedback of cost deviation and schedule deviation can be realized, which is more conducive to finding the connection between cost and schedule and the reasons for change. Third, EVM is an advanced method that can quantitatively manage the progress, cost and performance. Earned value decomposition can automatically divide the project into different responsibility cost centers, so as to realize the responsibility implementation of the participants in the process of cost control. Progress performance and cost performance in EVM’s index can be directly used as quantitative cost assessment tools to provide more detailed basis for performance evaluation.
查看全文：	预览  下载(下载需要进行登录)