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论文编号：	3908
作者编号：	2220090821
上传时间：	2011/12/6 9:35:09
中文题目：	火电施工企业项目成本控制研究--以华能海门电厂火电施工项目为例
英文题目：	The Study of project cost control measures of thermal power companies--To HuaNeng Haimen Thermal Power project
指导老师：	李季
中文关键字：	火电施工项目;成本控制;流程体系;控制策略
英文关键字：	Thermal-Power-project;Cost-control;Process-system;Control-strategy
中文摘要：	摘要 早期的火电施工企业，受计划经济体制的影响，施工项目往往是上级安排和指派的，旱涝保收，甲乙方权、责、利不明确，成本控制意识淡薄，往往只注重生产，对经营基本不屑一顾，涉及成本的实质控制就更谈不上了。随着电力建设市场的招投标制度的大力推行、市场竞争的日趋激烈、中标价格日趋偏低、发电集团逐步形成了各具特色的造价管控模式，项目运作逐步与市场接轨。因此火电施工项目必须将成本控制作为企业的首要工作来抓，以便增强企业的盈利能力和生存能力，保证火电施工企业在激励的市场竞争中取得更大的生存发展空间。 本论文以成本控制的基本理论为研究基础展开论述，总结了火电施工企业项目成本控制的构成和特点，以及火电施工企业成本控制方面存在的问题，提出了建立有效的成本控制组织机构与流程体系的建议，并分析了火电施工企业项目成本的控制策略和实施方法。首先分析了火电施工企业的现状，指出了火电施工企业的未来前景，说明了本文的研究目的和主要思路，然后通过回顾项目成本控制的相关理论，概述了成本的构成和成本控制的相关问题，提出了一些切实可行的相关措施，为本文提供坚实的理论基础，然后从宏观上阐述了建立成本控制的组织结构和流程体系的思路、建立责权相结合的成本控制体系、加强岗位经济责任，强调月、季度成本核算体系。最后详细说明了火电施工企业的成本控制的具体策略。 本文通过对海门电厂项目的研究，将本文的研究成果引入实际的工程项目中，通过对成本控制中的措施分析，重点是成本控制的实践剖析，总结了成功的经验，采用了合适的成本控制方法加大对各种资源消耗的控制，特别是对材料费用的控制，以及处理好工期成本与质量成本的控制等。 关键词: 火电施工项目 成本控制 流程体系 控制策略
英文摘要：	Abstract Since the early thermal power construction enterprises were affected by the planned economy system, their construction projects were always arranged and assigned by higher authorities which ensured stable yields despite drought or excessive rain for them but caused ambiguous rights, duties & interests between Party A & Party B and weak awareness on cost control. They often only focused on production but substantially ignored the operation, let alone actual control on cost. With the vigorous implementation of tendering & bidding system in power construction market, the increasingly intense market competition and the gradually lowered bid-winning price, power generation groups gradually established their distinctive cost control modes and integrated their operations on projects with markets. Therefore, thermal power construction enterprises must take the cost control as their primary work on thermal power construction projects in order to enhance enterprises’ profitability & viability and ensure thermal power construction enterprises win more survival & development spaces in the fierce market competition. The paper base to the basic theory research of cost control base to start discussion, summed up the thermal power construction enterprise project cost control the composition and characteristics, and thermal power construction cost control problems, proposed the establishment of effective cost control organization and process system recommendations and analysis of the thermal power construction project costcontrolbusiness strategyand implementation methods. Firstly, it analyzes the current situation of thermal power construction enterprises, points out the future prospects for thermal power construction enterprises and states the study purpose & main idea of this paper. Secondly, it summarizes the composition of cost & the problems about cost control through reviewing theories related to project cost control and puts forward some practical & feasible measures providing strong theoretical basis for this paper. Thirdly, it macroscopically sets forth the idea to establish organizational structure & process system for cost control, establish cost control system with integrated rights and responsibilities, enhance post economic responsibility and emphasize monthly & quarterly cost accounting system. Finally, it explains the specific strategy for the cost control in thermal power construction enterprises in detail. This paper introduces the study results into actual project through studying Haimen Power Plant project, sums up the successful experiences through analysis on the measures of cost control, especially the practical analysis on cost control and enhances control on various resources consumption, especially control on material costs & manage duration cost and quality cost by using suitable cost control method. Key words: Thermal-Power-project Cost-control Process-system Control-strategy
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