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论文编号：	4675
作者编号：	2220100564
上传时间：	2012/12/10 15:11:09
中文题目：	火力发电厂锅炉绿色施工项目成本管理研究
英文题目：	Study of cost management of electric power boiler unit green construction project
指导老师：	焦媛媛
中文关键字：	绿色施工 火力发电厂 成本管理 项目成本管理
英文关键字：	green construction, thermal power plant, cost management, project cost management
中文摘要：	电力建设企业在传统的施工中存在投入大量人力、物力资源抢工期的现象，存在大量浪费现象，存在因组织原因造成的前松后紧现象，严重影响了施工项目的经济效益。近年来，随着对环境问题的广泛关注，出现了低碳经济的概念。低碳经济的实质是能源高效利用、开发清洁能源、追求绿色GDP。在电力建设行业内也提出了“四节一环保”为核心的绿色施工理念和电力建设洁净化施工的管理办法，倡导做好绿色施工的策划与控制，纯粹的比设备、拼人力而不顾及对环境、社会影响的管理方式已经不再适应现代社会发展的需要了。绿色施工是建设资源节约型、环境友好型社会的需要。实施绿色施工成本管理，能够提高施工企业的组织能力，提高施工效率，降低施工期间投入，增强竞争力。本文对火力发电厂锅炉专业绿色施工项目成本管理进行了系统的研究，主要目的是总结绿色施工成本管理的方法。论文介绍了项目管理、项目成本管理、绿色施工管理的相关理论和成果，介绍了基于活动的全过程成本管理理论，将其管理思想引入锅炉绿色施工项目成本管理中。根据绿色施工成本管理要点建立了成本管理的框架，确定了组织管理、规划管理、实施管理的内容。锅炉绿色施工成本管理的组织设计引进了全员管理的思想，提出了绿色施工项目成本管理组织机构建立的方式和要点。论文将锅炉绿色施工成本管理划分为成本确定、成本计划、成本控制、成本核算、成本分析、成本考核六个子过程，并应用WBS技术进行了锅炉绿色施工作业活动分解。论文采用实际工程量和市场价格确定目标成本，通过优化影响成本控制要素的关键工序施工方案进行成本控制。与传统锅炉施工项目成本管理的最大不同之处就是绿色施工项目重视事前控制，在项目实施前，对锅炉施工活动进行有意识的分解，实施过程中也是有目的的对影响控制要素的关键工序成本完成情况进行统计分析，动态纠正偏差。
英文摘要：	The construction project economic benefits of electric power construction enterprises has been seriously affected by puting a lot of manpower and material resources to rob time, by a lot of waste, by organizational reasons. With more and more concerns on the environmental problems recently, the low carbon economy concept appeared. The essence of low carbon economy is efficient energy use, the development of clean energy, the pursuit of green GDP ,and it is the requirement of the low carbon economy to implement green construction in the electric power construction field. It made a systematically research into cost management of green construction project of the thermal power plant boiler in this paper. Firstly, theory and achievement of the project cost management and green construction management has been summarized, then the theory of project cost management of activity based whole process has been introduced. The management theories of activity based whole process project cost management has brought into boiler green construction project cost management. According to the green construction cost management points the cost management framework has been established and the content of organization management has been determined, also did with the plan management and the implement management. Boiler green construction project organization measures based on the entire staff management idea and the establishing ways and key points of green construction project cost management organizations are put forward. The cost identification, cost planning and cost control are studied in the paper. Boiler green construction project cost plan compiling must first determine the cost management control elements, and then identify the activity that influence the control elements , also called the key working procedure. Green construction cost dynamic control is to be realized through the optimization of key working procedure of construction organization and operation instructions. The biggest difference with the traditional boiler construction project cost management is that the green construction project attach importance to beforehand control. Before the implementation of the project, the boiler construction activities were discriminated intentionally, and the construction measures were optimized according to the green construction cost control elements, then implemented it. During the implementation process, it is also purposeful to analyze the key working procedure cost that affected the control elements, to correct the deviation dynamically.
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