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论文编号：	3967
作者编号：	032994
上传时间：	2011/12/21 19:27:37
中文题目：	基于价值工程的公共工程项目成本确定方法的研究
英文题目：	A Study on the Public Construction Project Cost Determining Method Based on the Value Engineering
指导老师：	戚安邦
中文关键字：	价值工程　公共工程项目 项目成本管理　项目成本估算　项目成本预算 项目成本控制
英文关键字：	Value Engineering Public Construction Project
中文摘要：	在中国大陆陆续加入世贸组织等国际性组织后，工程项目成本管理的方法势必将与国际惯例接轨，负责工程项目设计的单位及施工企业，如果仍然按照传统计划经济的项目成本管理方法进行管理将很难提升项目的经济效益。在保证工程项目质量及时间的要求下，应用价值工程的方法实现工程项目成本的确定，可以创造更好的经济效益，这是项目设计和施工企业必须努力的方向。作者为了能使本论文研究结果具有较好的创新性，所以针对现有项目成本管理、项目成本确定与价值工程方面的文献进行了深入的研读和综述，进而开展了本论文内容的研究和写作。研究结果显示：公共工程是促进一个国家和地区经济和社会发展的关键，特别是在中国大陆经济正处于高速发展阶段，公共工程的大规模建设为经济和社会的发展奠定了坚实的物质基础。本论文的文献研究结果显示，价值工程作为致力于研析项目对象的功能和成本合理匹配的技术与方法自传入中国大陆以来，在工程项目领域中由于项目产出物的单件性、施工周期长等特性，使得价值工程理论尚未获得深入的应用，尤其在工程项目成本确定过程中的应用十分有限。因此，本论文在价值工程理论研究的基础上，结合工程项目的特性，进行价值工程在工程项目成本确定的过程中包括项目成本估算、成本预算及成本控制的方法上进行研究及论证。作者首先针对工程项目成本确定中的成本估算、成本预算及成本控制的独特性以及各自方法的独特性进行分析，分析结果说明了公共工程是指以追求社会公益性为特征，通过政府财政投资、资本市场融资和金融机构贷款等方式独资或合资建设，以满足国家或地区社会发展的需要。本论文研究的核心是如何应用价值工程和基于作业活动的成本估算及成本预算方法去确定公共工程项目的成本，并用基于作业活动管理的方法去进行工程项目成本控制的方法。对于工程项目成本确定方法的研究结果显示：关于公共工程项目成本确定中的价值分析，在项目投资决策阶段进行规划及初步设计时，对项目产出物或作业活动要进行结构分析和进行功能的分析，以确定工程项目的必要功能和实现必要功能的项目成本估算。另外，在工程项目施工前，对工程结构、施工条件等进行项目成本分析的同时，还要对工程项目的施工方案及其功能通过价值工程的研析来进行合理的项目成本预算。还有，在项目成本的形成过程中,对所消耗的人力、物力和资金,进行调节、控制、指导和监督，通过价值工程的研析把项目成本控制在项目计划成本的范围内,以保证项目成本目标的实现。根据本论文的研究结果显示：在项目可行性研究、初步设计、施工图设计和施工准备等工程项目过程的步骤中，随着项目的不断进展项目的可塑性会越来越差，进行价值工程研析带来的经济效益将越来越少。在工程项目可行性研究及初步设计阶段基于价值工程进行公共工程项目成本估算方法的研究，有助于创造一个让项目利益相关者进行沟通和交流的平台，从而降低项目成本及实现项目价值的最大化。同时研究结果还显示，工程项目成本预算是一种基于项目资源配置计划的成本计划工作，它首先要给出项目各种作业活动所需要的资源配置和安排，然后才能制定出正确的工程项目成本预算。当然，工程项目成本预算也被看做是一种项目成本控制的技术方法，用来度量项目资源实际使用情况和项目资源计划情况之间的差异。在本论文的基于价值分析的公共工程项目成本预算方法研究一章中，作者提出了如何使工程项目施工技术方案、施工组织方案及施工资源方案先进、合理及优化的价值分析方法。另外，针对基于价值与作业活动的分析及价值与风险的分析进行了项目成本预算方法的研究，藉以达到工程项目成本最小化，价值最大化的经济目标。另外，在工程项目的实施过程中因项目业主对项目提出新的要求、现场施工条件的变化或项目设计上的错误等等原因，必须对工程项目的设计和施工组织等进行部分或者全部变更，这些都会引起工程项目功能和成本的变化。本论文在基于价值工程的公共工程项目成本变更控制方法研究的一章中，针对项目各种变更所造成的项目成本变更的必要性和合理性、项目成本变更方案的科学性和可行性、项目成本变更结果的经济性和安全性进行了分析并提出了解决的方法和方案。同时，对基于价值和作业活动的项目成本变更审批方法及基于价值和资源的项目成本变更确定方法进行了研究和设计。公共工程项目大多由政府部门投资兴建和运营，所以其风险及成败亦多由各级政府承受，因此在公共工程项目成本确定的成本估算、成本预算及成本控制的过程中都应该进行价值工程的分析，提出符合项目功能与进度需求且能降低项目成本的优化替代方案以减轻各级政府的财务负担。所以在本论文第八章中针对工程项目的设计阶段、招投标阶段及施工阶段通过应用价值工程方法的流程、步骤、技术和方法进行了研究并提出了相应的解决方案，科学地确定工程项目的成本。
英文摘要：	This paper’s research result shows that, after China joined in WTO, construction project cost management approaches in China have to be geared to international practices. Organizations and companies in the business of project design and construction will have difficulties in improving project economic benefits if they still follow and apply traditional cost management approaches. Therefore, under the requirements of ensuring project quality and finishing projects on time, applying value engineering techniques and methods to implementing construction project cost practices, in expectation of obtaining targeted economical benefits, becomes an essential goal for project design organizations and construction companies. Value engineering is a technique to studying how a project item’s function matches its cost. Since value engineering was introduced into China in 1970s, value engineering theory is not put into application in depth, especially in the area of construction project cost determination, as a result of construction projects’ characteristics of uniqueness and long project period. Therefore, considering construction projects’ characteristics, this research studies the application of value engineering to the process of construction project cost determination, which includes project cost estimation, cost budgeting and cost control, on the basis of previous research on value engineering theory. Public construction is a critical factor in promoting a country and area’s economical and social development. China’s economy is in the stage of fast development; large scale public construction projects establish firm and solid foundation for the development of economy and society. The research shows that, value engineering is a technique and method to studying how a project item’s function matches its cost. Since value engineering was introduced into China, in the field of engineering projects because of the characteristics of single piece and long construction cycle, value engineering theory is not put into application in depth, especially in the area of construction project cost determination. Therefore, considering construction projects’ characteristics, this research studies the application of value engineering to the process of construction project cost determination, which includes project cost estimation, cost budgeting and cost control, on the basis of previous research on value engineering theory. The author first analyzes the uniqueness of cost estimation, budgeting and control in construction project cost determination. The analysis result shows that public construction is featured by the pursuit of public welfare in order to satisfy the need for the country or area’s social development, through governmental financial investment, capital market finances and financial organization loans. The research result about construction project cost determination method shows that, before construction, the constructability and project cost budget should be evaluated via the study of value engineering. During the establishment process of project cost, the required laborers and capital resources must be adjusted, controlled, advised and supervised for achieving the goal of project cost management. The research result also shows that, during a construction project’s process such as the feasibility study, preliminary design, shop drawing design and construction preparation, the malleability of a project and the economical benefits brought up by performing value engineering gradually decrease as the project proceeds. In a construction project’s feasibility study and preliminary design phases, applying the value engineering-based methods to public construction project cost estimation can help build a platform for project stakeholders’ communication, reduce project costs, and maximize project values. Meanwhile, the research result shows that, construction project cost budgeting is a type of project cost plan work based on project resource allocation configuration plan. Firstly, it demonstrates the arrangement of the resource required by a project’s activities and then make the right construction project cost budget. Construction project cost budget is regarded as a technique of project cost control for measuring the discrepancy between actual and planned usage of project resource. In the chapter of researching the value engineering-based methods of public construction project cost budgeting, the author conducts advanced, rationalized and optimized value analysis of the construction technique plan, organization plan and resource plan of construction projects. In addition, based on the value analysis and risk analysis, the author studies the methods of project cost budgeting for achieving the economical goal of minimizing construction project costs and maximizing values. The research result also shows that, in implementing a construction project, project design and construction technology usually have to be changed because of the owners’ new requirements, the changes of site construction conditions, or the errors found in the project design. These changes further lead to the variations in project functions and costs. In the chapter of value engineering-based methods of public construction project cost changes and control, the author analyzes the necessity and rationality of project cost change requests, the feasibility of project cost change plans and the economy and safety of project cost change results, which are cause by changes. And we put forward some solutions and methods. Meanwhile, value- and activity-based methods of project cost change review and approval and value- and resource-based methods of project cost change determination are also studied and designed. The research result shows that, most public construction projects are invested, built and operated by government departments. Additionally, the risks and project success/failure are shared by various levels of government entities. Therefore, value engineering analysis should be performed in the process of cost estimation, cost budgeting, and cost control during public construction project cost determination in order to submit optimized proposals which meet the goals of project requirements, schedule constraint, and financial budget. Therefore, in the eighth chapter, the author through applying the process, steps, technology and method of value engineering to put forward the corresponding solutions in design, tender and construction phases of construction project, so we can determine construction project costs scientifically.
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