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论文编号：	5596
作者编号：	2220080681
上传时间：	2013/6/21 15:08:32
中文题目：	市政工程施工项目成本控制研究
英文题目：	Research on Cost Controlling of
指导老师：	何红锋
中文关键字：	市政工程，项目成本，成本控制，内江路工程
英文关键字：	MuniciPal Engineering，Project Cost，Cost Control，Neijiang Road
中文摘要：	随着市场经济体系的不断完善以及招标与投标体制的推行，以工程项目成本控制为核心的企业生产经营体制已形成。以前由政府指派的市政工程也被推向市场海洋，作为单独的产业来经营。这对市政工程施工企业来说，既是机遇，也在一定程度上是挑战。市政工程施工项目的成本管理与控制有利于企业降低施工成本、拓展利润空间，从而对赢得市场竞争具有重要意义。此外，成本控制同时还是企业建立现代管理制度、进行治理改革的重要内容。因此，怎样有效地进行成本管理成为市政工程施工企业现阶段值得关注的问题，专家学者也从不同角度对这一热门课题进行探讨。有鉴于此，本文选择市政工程项目如何有效地进行成本控制这一问题展开深入研究。本文首先对国内外关于成本管理、项目成本管理及市政工程项目成本控制等方面的研究进行了总结，这为文章下一步展开深入分析奠定了基础。成本管理理论的发展历程大致可以分为三个阶段：成本的经验管理阶段、成本的科学管理阶段以及成本的现代管理阶段。成本管理理论的出现与发展是建立在一系列基础理论上的，包括系统理论、信息理论、控制理论与组织理论等。随着人们对项目成本管理理解和认识的不断加深，项目成本管理方法也不断由传统向现代转变。现代项目成本管理方法主要包含三种范式：项目全面成本管理方法、项目全生命周期成本管理方法、项目全过程成本管理方法等。本文主要应用的是项目全过程成本管理方法，该方法基于活动的项目成本核算原理，注重从项目活动和活动方法的控制入手，最终实现对项目成本的全面控制。接下来，文章论述了市政工程项目成本控制的内容与特点，并进一步指出当前我国市政工程项目成本控制方面存在的问题。遵循目标成本、标准成本和计划成本等成本控制类别的划分，市政工程项目的成本控制内容可以细分为设计阶段、物资采购阶段与施工管理阶段等三个阶段。市政工程项目的成本控制有其独特的特点：影响市政工程项目成本的不确定性因素较多；与其他项目相比，市政工程项目的投资量一般来说比较大；市政工程项目建设过程中还要权衡成本、进度与质量之间的关系。当前，我国的市政工程项目在成本控制方面尚存在一些问题，具体如下：成本控制意识观念淡薄，相关人员缺乏成本控制概念，更别谈积极地进行成本控制；忽视对工程项目“工期成本”的管理与控制，相关人员对工期与成本之间的关系并未进行深入探究；忽视对“质量成本”的管理与控制，所谓“质量成本”，是指为了提高和保证工程的质量而产生的必要费用；企业及项目部的管理体制尚不完善；完善的责权利相结合的成本管理体制尚未形成；成本控制的方法仍有待进一步的提高。针对成本控制方面存在的问题，文章在已有全过程成本管理方法的基础上，提出了应该对市政工程项目的成本进行动态控制。同时，在项目开展过程中，还应该采取一定的保障措施，以保证动态控制的有序进行。应用全过程成本管理方法，市政工程项目的成本控制可以划分为三个阶段：目标成本的事前、事中与事后控制。市政工程项目成本控制主要包含四个步骤：第一，对项目目标进行分解。准备所属项目目标动态控制工作，分解施工项目的目标，从而确定施工计划成本，以便于进行目标控制。第二，收集项目目标。动态跟踪所属项目目标，收集项目目标的实际值。第三，项目目标比较。将项目目标的实际值和计划值定期(如每两周)进行比较，从而形成比较的成果。采用计算机辅助手段，分析和比较项目目标计划值和实际值，如时间成本累积曲线、计划成本与实际成本比较报表、费用偏差分析表等。对目标计划值与实际发生的数值进行比较分析，是目标动态控制过程中的关键环节，通过比较可以及时发现问题，即项目目标的偏离和偏离趋势与项目实施情况。第四，对项目目标进行纠偏。通常，对项目目标进行纠偏可以采用多种措施，主要有经济措施、技术措施、管理措施(包括合同措施)以及组织措施等四种。为了有效地进行成本的动态控制，还需要采取一些保障措施，如落实职能责任、完善工作制度和提高工作人员的素质等。最后，文章对内江路工程施工项目的成本控制展开案例分析，论述在该项目开展过程中，项目成本是如何进行动态控制的，相应的保障措施又有哪些。具体说来，项目运行过程中采取了一系列对施工成本进行动态控制的保障措施：第一，在项目开始前，公司召开了成本控制方面的会议，并对相关人员进行了成本控制方面的培训。第二，为了调动职工成本控制的热情，公司对内部管理模式进行了改革，如改革工程项目的管理方式、改革企业内部的经营管理方法、完善职能部门的规章制度等。第三，对责任成本法及目标成本法等成本控制方法进行了科学应用。第四，企业建立起了高速快效的网络信息系统，使各部门之间能够及时反馈成本控制方面的信息。在这些措施的保障下，内江路施工项目的成本能够得到有效的动态控制，文章中以设计阶段如何进行成本控制为例进行了说明。在研究过程中，本文对已有的成本管理理论进行了拓展，既在理论上丰富了成本管理理论，同时在实践上也为市政工程项目开展过程中如何有效地进行成本控制提供了一定启示。 关键词：市政工程，项目成本，成本控制，内江路工程
英文摘要：	Along with the reform of market economy system and the advance of bidding system, an enterprise production and operation management system whose core is engineering project cost controlling has formed. The municipal engineering once assigned by government assigned is now open to the market, and become a single industry to run. As for municipal engineering construction enterprise, this is no doubt an opportunity, but it is also a challenge. The cost controlling of municipal engineering construction project can reduce the construction cost of construction enterprises, increase their profit, and help them win the market competition. Overall, it has the important meaning. At the same time, cost controlling is an important content of the establishment of a modern management system of an enterprise. Therefore, municipal engineering construction enterprises are concerned about the problem that how to control cost effectively. Many experts and scholars also begin to study this hot topic. Because of this, this paper chooses the question that how do municipal engineering projects control their cost effectively to study deeply. At first, we summarize the literatures about cost management, project cost management and municipal engineering project cost control. This is a base of further analysis deeply. The development history of cost management theories can be divided into three stages: experience management, scientific management and modern management. The emergence and development of cost management theories are based on a series of theories, consisting of systems theory, information theory, control theory and organization theory. With people’s understanding of cost management of projects, the methods of projects cost management change from traditional to modern. There are three kinds of modern projects cost management methods: overall cost control method, whole life cycle cost management method and overall process cost management method. We mainly use the third method in this paper. This method bases on cost accounting principle of activities. It begins with controlling project activities and methods of activities, ends with the overall controlling of project cost. Next, we discussed contents and characteristics of municipal engineering projects cost control, and point out problems which municipal engineering projects cost control confronts with. As cost can be divided into object cost, standard cost and planned cost, the contents of municipal engineering projects cost control can be divided into three stages: design stage, supplies purchasing stage and construction management stage. The cost control of municipal engineering projects has special characteristics: First, there are many uncertain determinants of cost of municipal engineering projects. Second, compared with other projects, the volume of investment of municipal engineering is larger. Third, during the construction of municipal engineering projects, cost, schedule and quality should be balanced. Nowadays, there are still some problems in cost control of our municipal engineering projects. For example, the mind of cost control is weak, and related personnel cannot control cost positively. Second, the management and control of “period cost” of municipal engineering projects are ignored, and related personnel cannot deeply explore the relationship between schedule and cost. Third, the management and control of “quality cost” are ignored. Quality cost is the necessary expenses to enhance and ensure the quality of projects. Fourth, the management system of enterprise and project department is not perfect. Fifth, a perfect cost control system combined with responsibility, right and interest is still not formed. Sixth, the methods of cost control need to be further improved. Aiming at solving these problems, based on existing theories, we propose that we should control municipal engineering projects cost dynamically. At the same time, there should be some supporting measures to ensuring dynamic controlling. Using overall process cost management method, the cost control of municipal engineering projects can be divided into three stages, namely Ex Ante, immediate and Ex Post control of object cost. The cost control of municipal engineering projects consists of four stages: First, decomposing project objective. Decomposing project objective can contribute to confirming planned cost, so that the objective can be controlled effectively. Second, the project objective should be tracked dynamically and the actual value of project objective should be collected. Third, the actual value and planned value should be compared at regular intervals, for example, two weeks. To analyze and compare the actual value and planned value of project objective, some computer-assisted means can be used. For example, time cost cumulative curve, comparative statement of planned cost and actual cost, cost deviation analysis table and so on. This stage is the most important stage of controlling process. Fourth, the deviation between actual value and planned value should be corrected. There are many measures can be used to rectify a deviation, namely economic measures, technical measures, management measures (consisting of contract) and organization measures. To make the dynamic control of projects cost effectively, some safeguard measures are necessary: putting function responsibility into practice, making working system more perfect and enhancing personnel quality and so on. At last, we choose cost control of Neijiang Road as a case to analyze, discuss during the project, how cost is controlled dynamically, and what supporting measures there are. In detail, some measures supporting the dynamic control of construction cost during the construction process are taken. For example, before the beginning of this project, a meeting related to cost control was held and related personnel was trained about cost control. Second, to stimulate the enthusiasm of workers, the internal management mode was reformed, such as the management style of engineering project, internal operating management methods, the regulatory framework of functional department. Third, some cost control methods were used scientifically, like responsibility cost and target cost management. Fourth, a network information system with high speed was established, which made information more fluent. With insurance of these measures, the dynamic control of the cost of this project was effective. This paper expands traditional cost management theory into the project management of municipal engineering, which makes cost management theory rich in theory, and directs how to control cost effectively during the construction of municipal engineering in practice. Key Words: Municipal Engineering，Project Cost，Cost Control，Neijiang Road
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