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论文编号：	2896
作者编号：	2220080672
上传时间：	2010/12/23 15:53:31
中文题目：	基于成本预警体系的电力施工企业项目成本控制研究
英文题目：	Research on Power construction enterprises project cost control based on cost warning system
指导老师：	石鉴
中文关键字：	成本预警 电力施工 项目成本控制 成本控制对策
英文关键字：	cost warning ,electric power construction, project cost control，cost control countermeasures
中文摘要：	随着国家产业政策的调整，基于低碳经济的需要和国家建设智能化电网的规划，目前火电市场趋于饱和，核电等新能源和电网建设面临新的机遇。外部市场的变化使电力施工企业之间的竞争更加激烈。同时国家目前在大力提倡“工程量清单报价”和“合理低价中标”投标模式，这种模式根本上不同于定额计价费率适当下浮的方式，它促使电力施工企业从内因上寻求真实的最低成本，一方面为了降低过高的成本追求更高利润，另一方面也能使投标报价低价合理。 电力施工企业要想生存和发展，必须有适当的利润保证。而利润又是由收入和成本两方面因素决定的。就目前市场情况来看，原有的定额概算投标模式和清单报价的新投标模式均界定了收入往往是一个未知数。因此，加强成本控制是电力施工企业保证利润的有效手段。而作为电力施工企业的成本中心，电力施工企业的项目部的成本控制情况直接决定了电力施工企业总体成本水平。如何提高电力施工企业的项目成本控制水平，成为电力施工企业的追求利润的重点。内外部环境要求企业追求最低成本、最大化利润的动力驱使电力施工企业越来越将目光投入到其企业的成本中心---项目部上来。而一般电力施工企业项目虽然名义上都采取了责权利明晰的责任成本管理，但由于责任制的不全面、不细致导致项目成本管理名存实亡。项目成本管理仍停留在定额造价管理、财务事后核算的低水平上，定额管理致使成本超报价运行，而财务事后核算也没有起到应有的监督和反馈作用，项目的成本管理无法找到突破点，始终无法有效组织。本文基于以上原因，对电力施工企业项目成本控制方法进行了研究。 本文通过对项目成本管理理论的回顾，依据目前较为流行的全要素和全过程项目成本管理理念，借鉴了较为先进的成本管理方法，结合前人研究成果，运用文献梳理法，例证分析法等，研究了电力施工企业项目成本的影响因素，提出了如何建立电力施工企业项目成本控制的成本预警体系并通过此体系来进行项目成本控制，使项目成本管理处于动态的监控之中，进而降低成本超支的风险。要想较好的解决电力施工企业项目成本控制问题，我们必须改革旧有的项目成本管理模式，采用项目多要素集成造价管理的原理与方法，建立一套基于即时数据的多因素影响的成本预警体系，为成本控制提供体系化手段。 本文通过对电力施工企业项目成本控制的全过程和全要素集成研究，将影响成本控制的各个因素纳入一套以财务监控数据为中心的成本预警循环系统中，通过影响因素的变化来感知整体成本控制的风险，进而找到有效的成本控制管理对策。同时也从经济评价角度由既定技术水平推知整体的成本控制水平，并通过组织的技术因素和经济因素之间的互动来使二者互相促进，最终达到实践中提高技术组织水平，改善经济组织水准的目标。目前普通电力施工企业的管理水平层次不齐，方法多种多样。我们无法找到使所有电力施工企业成本降低的通用方法。本文的研究仅从通用的成本管理的技术手段入手，通过建模和例证，采用多要素集成成本管理的方法，拟提出以下问题的解决方案： 1.成本预警体系 通过建立一整套成本预警体系，侦测项目成本影响的各个因素在指定参照值内风险范围内波动程度，进而判断成本走势，采取不同措施，使项目成本管理方法上多样化。 2. 项目集成成本管理方法应用 实证应用项目集成管理方法，分因素建立项目成本控制对策，降低成本波动风险，提升项目成本管理的水平，通过集成管理使项目成本管理真正实现人人有效参与，并从项目管理的组织机构和职权范围上进行探讨。 3. 即时成本核算 成本核算作为成本管理的依据体现了成本管理的成果，但目前电力施工企业项目管理的成本核算往往是事后核算，无法为项目成本管理提供有效的参考。对项目成本的控制必须要掌握全面的及时有效的成本核算数据。本文将在前人研究的基础上对成本核算方法进行进一步探讨，主要集中在数据提供时效性和分析的及时性上。 4. 探索挣值法在项目集成成本管理中应用 挣值法在项目进度和成本造价方面应用较为广泛，在项目管理的其他方面能否应用？本文拟探索挣值法在项目集成成本管理中的应用，探讨挣值法推广到质量和安全等成本影响领域的可能。 5. 寻求建立项目投标合理最低价数据库的方法 “工程量清单报价”和“最低合理价格中标”要求企业发掘自己真正的成本，本文在成本预警体系下提出寻求成本所能做出的极限压缩方法，通过这种方法来建立电力施工企业自身的合理最低价数据库，为未来投标做准备，同时也为新项目的成本控制提供指标参考和依据。 本文主要结论有: 电力施工企业项目成本预警体系中目标成本同工程实际相互影响，一方面施工组织和资源配置必须在既定技术水平下的目标成本允许范围内进行组织活动；另一方面施工技术水平和资源配置的可光状况也可能影响目标成本实现的科学性。 电力施工企业项目成本预警体系的控制部位在于分项工程，远高于项目目前时候核算的子单位工程项目控制。通过细化的经济因素决定的分项工程资源配置和施工组织约束来完成预警体系的实时控制。 限于作者水平，未来进一步的研究方向有 进一步研究电力施工企业项目预警体系的控制环节，深化体系中工程管理部门的经济职能，加强成本监督评价研究水平。 加强理论研究水平，对控制方法论方面继续加强研究。 细化电力施工项目成本预警体系核算方法，对工程组织数据和资源配置方面进行进一步研究，并完善考核评价方法，为向电力施工企业工程项目ERP系统方向进行研究打下基础。
英文摘要：	The thermal power market is saturated ,the new energy sources include nuclear power and the construction of state grid are facing new opportunities currently because of the adjustment of national industrial policy, the needs of low-carbon economy and the government plan of building intelligent grid. The competition among Electric Power Construction Enterprises becomes more intense because of the external market change. As the country's at present in energetically advocate "boq offer" and "rational low quoted price" bidding models that radically different from the quota valuation rate of way, it is appropriate widened prompted electricity construction enterprises from internal to seek the real lowest cost, on the one hand, in order to reduce the higher cost of pursuing higher profits, on the other hand also can make reasonable low bid price quotations. Electric Power Construction Enterprises must earn some appropriate profit in order to surviving and developing. However the profit is decided by two factors, revenue and cost. As far as the current market, the bidding pattern is different between the original quotas estimation and the new list price, so the income is often unknown. Therefore, to get the profit, strengthening cost control is an effective means to electric power construction enterprises .As the cost center of electric power construction enterprises, the overall cost of the electric power construction enterprises is determined by the cost control of the project management. How to improve the level of the cost control becomes the focus when the electric power construction enterprises pursuit profit in a project. Internal and external environment for enterprise seeks lowermost cost, maximize profits of electric power construction enterprises more and more dynamic driven to look into its enterprise cost center - projects department to come up. While general electric power construction enterprise project although nominally adopted Zen Queenly clear responsibility cost management, but due to the responsibility system is not comprehensive, not meticulous lead to project cost management in tatters. Project cost management is still in fixed cost management, financial accounting event on the low levels of quota management cause cost, super offer runs and financial afterwards accounting nor play its supervision and feedback effects, the cost of the project management can't find breakthrough point, still cannot effective organization. Based on the above reasons, this paper studies the cost control methods of the electric power construction enterprises in a project. In this paper, the author studied the factors that affect the cost of power of construction enterprise and put forward how to build cost warning systems for electric power enterprise by reviewing the theory of cost management in a project, according to the current popular cost management philosophy of all the elements and the whole process, considering the advanced cost management methods, taking into account of the previous research results, using document retrieval method and analyzing examples method and so on. And through this system to carry out the project cost control, the project cost management is monitored dynamically, thus reducing the risk of cost overruns. Want to better solve electric power construction enterprise project cost control problem, we must reform the old project cost management model, adopt the project many elements integrated cost management of the principle and method to establish a set of real-time data based on the multiple factors cost pre-warning system and for providing systemized cost control method. The paper aims to study the whole process and all elements of the project cost control for the power of construction enterprise, build up a circling system of the cost warning based on financial monitoring data considering various factor that affect cost control, and learn the risk of the overall cost control when the factors change, and thus to find an effective cost control management strategies. And economic assessment of technical standards established angle know the overall level of cost control, and organization of the technical and economic factors of interaction between the two to one another and finally reach the level of technology organizations and improve the economic organization of the target. At present average power construction enterprise's management level not neat, various ways. We couldn't find that makes all the electric power construction enterprise cost reduction of general method. This study only from general cost management of technical means, through modeling and example, using multi-factor integrated cost management method, which intends to put forward the following problem solutions : 1. Cost pre-warning system By establishing a set cost pre-warning system and detect project cost of each factor of influence in designated reference value in risk within fluctuations, and then judge cost trends, take different measures, to ensure the project cost management methods on diversification. 2. Project integrated cost management methods applications An empirical application project integrated management method, points factors we establish project cost control countermeasures, reduce cost fluctuation risk, improve project cost management level, through integrated management make project cost management really realize effective participation, and everyone from project management organization and the limits of authority on were discussed. 3. Instant cost accounting Cost accounting as the basis of cost management embodies the cost management results, but the present electric power construction enterprise project management cost accounting is often afterwards accounting, unable to project cost management provide effective reference. To the project cost control must be mastered comprehensive timely and effective cost accounting data. This paper will on the basis of previous studies in cost accounting methods discussed, mainly concentrated in data provide timeliness and analysis on the timeliness. 4. Explore earned value method in project integrated cost management application Earned value method in the project schedule and cost cost are more widely applied in project management, and other aspects of whether application? This paper intends to explore earned value method in project integrated cost management application, discusses earned value method to promote the quality and safety, etc. In the field of cost may affect 5. Seek the establishment of project bidding reasonable lowest database method "Boq offer" and "the lowest bid" reasonable price request enterprise explore their real cost, this paper put forward under the cost pre-warning system that can be made to seek cost limit compression method, through this method to build power construction enterprise's own reasonable lowest database for future bid preparation, but also for the new project cost control provide index reference and basis. These paper main conclusions are: Electric power construction enterprise project cost pre-warning system with engineering practice in the target cost mutual influence, on the one hand, the construction organization and resource allocation must be given technical level targets under cost within the permitted organize activities; On the other hand construction technical level and resource allocation can light condition may also influence the realization of target cost scientifically. Electric power construction enterprise project cost control parts of early warning system is much higher than sub divisional work when the project currently accounting the son unit project control. Through detailed economic factors determine the subentry engineering resources disposition and the construction organization and constraint to complete the early warning system for real-time control. Limited to the author level, further research direction :further research electric power construction enterprise project early warning system control links, deepen system of engineering management department of economic function, strengthen cost supervision and evaluation research level.; Strengthen the theory research level, to control the methodological continue to strengthen the research.; thinning power construction project cost accounting methods, early warning system of engineering organization data and resource a allocation in further studies, and perfecting evaluation method for electric power construction enterprise and project ERP system direction studied to lay the foundation.
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