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论文编号：	15079
作者编号：	2320224280
上传时间：	2024/12/10 11:02:53
中文题目：	基于挣值法的S公司TZ国际机场项目成本控制研究
英文题目：	Research on the Cost Control of S Company TZ International Airport Project Based on Earned Value Method
指导老师：	程莉莉
中文关键字：	机场项目；成本控制；挣值法；成本控制纠偏
英文关键字：	Airport project; Cost control; Earned value method; Cost control correction
中文摘要：	建筑行业作为国民经济支柱产业，过去的几十年里实现了飞跃性的发展，但同时越来越激励的竞争，使得建筑行业利润率持续被压缩。在国内建筑业发展迅猛的情况下，一些工程技术先进、综合实力强的国内建筑企业纷纷响应国家“走出去”和“一带一路”倡议，向国际市场进军，把开拓国际市场作为实现企业可持续发展的重要规划目标。S 公司于 1987 年首次进入国际承包工程市场，先后在亚洲、非洲、欧洲 50 个国家开展工程承包业务，国际业务为公司的发展提供了重要的支持。但随着越来越多的中国企业进入非洲国家进行基础设施投资，市场竞争激烈，利润空间持续压缩，行业利润率持续收缩。在目前国内市场不景气的情况下，加强项目成本管控、提高盈利能力，对维持公司的健康可持续发展尤其重要。 通过国内外成本管控现状的研究，提出本文的研究理论及方法，从项目成本控制组织情况、成本控制流程、成本控制内容、成本控制核算方法等方面对项目成本控制现状进行分析，指出项目在成本控制中存在的问题与不足。通过成本控制方法改进，运用 WBS 工作分解结构以及挣值法对项目成本控制与进度管控情况进行分析研究，将项目进度管控与成本管控相结合，从而更全面的分析项目成本管控情况。针对项目成本管控中存在的预算金额不准确、成本管控与进度管控相分离、成本控制时点落后等问题，结合 S 公司成本管控特点以及项目实际情况提出切实可行的成本纠偏改进措施，并从组织保障、制度保障和技术保障三个方面进行方案实施保障。 论文以项目实际案例出发，通过提出问题、分析问题、解决问题的思路对项目成本控制进行了系统全面的研究，研究成果对 S 公司其他项目以及 S 公司自身提高成本管控能力和水平，促进 S 公司精细化项目管理起到积极作用，同时也为其他企业同类型项目成本控制提供借鉴和启示。
英文摘要：	As a pillar industry of the national economy, the construction industry has achieved leapfrog development in the past few decades, but at the same time, the increasing competition has led to continuous compression of the profit margin of the construction industry. With the rapid development of the domestic construction industry, some domestic construction enterprises with advanced engineering technology and strong comprehensive strength have responded to the national "going out" and "the Belt and Road" initiatives, marching into the international market, and taking opening up the international market as an important planning goal to achieve sustainable development of enterprises. S Company first entered the international contracting engineering market in 1987 and has carried out engineering contracting business in 50 countries in Asia, Africa, and Europe.International business has provided important support for the company's development. But as more and more Chinese companies enter African countries to invest in infrastructure, market competition is fierce, profit margins continue to shrink, and industry profit margins continue to shrink. In the current sluggish domestic market, strengthening project cost control and improving profitability are particularly important for maintaining the healthy and sustainable development of the company. Based on the research on the current situation of cost control at home and abroad, this thesis proposes the research theory and methods, analyzes the current situation of project cost control from the aspects of project cost control organization, cost control process, cost control content, cost control accounting methods, etc., and points out the problems and deficiencies in project cost control. By designing a cost control plan, using WBS work breakdown structure and earned value method to analyze and study the project cost control and schedule control situation, the project schedule control and cost control are combined to comprehensively analyze the project cost control situation. In response to the problems of inaccurate budget amounts, separation of cost control and schedule control, and outdated cost control timing in project cost II Abstract control, practical and feasible cost correction and improvement measures are proposed based on the characteristics of S company's cost control and the actualsituation of the project. The implementation of the plan is guaranteed from three aspects: organizational guarantee, institutional guarantee, and technical guarantee. The thesis starts from the actual case of the project and conducts a systematic and comprehensive study on project cost control through theprocess of raising questions, analyzing problems, and solving problems. The research results play a positive role in improving the cost control ability and level of other projects of S Company and S Company itself, and promoting the refined project management of S Company. At the same time, it also provides reference and inspiration for other enterprises in the same type of project cost control.
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