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论文编号：	8188
作者编号：	2220140329
上传时间：	2016/6/2 14:28:16
中文题目：	钢筋集中加工厂EPC总承包项目成本管理研究
英文题目：	Research on cost management for steel centralized processing plants EPC general contracted project
指导老师：	焦媛媛
中文关键字：	EPC；目标成本；成本管理；钢筋集中加工厂
英文关键字：	EPC; Target cost; Cost management; Steel centralized processing plants
中文摘要：	我国的工程项目总承包市场已经有了二十多年的发展历程，业主管理行为已经逐渐趋于成熟。在全球经济一体化的背景下，很多国外的大型公司进入到了中国市场，这对中国EPC工程总承包市场带来了很大的挑战，为此，很多公司通过吸纳先进的技术来提高自身的管理水平，从而获得市场竞争的主动权，提高自身竞争实力。EPC工程总承包项目中一个关键的职能就是项目的成本管理，这和承包公司能够在激烈的市场竞争中谋求生存和发展有着密切的关系，并且在不同的工程公司中已经基本达成了公式。但是在EPC总承包项目中，很多公司没有充分理解总承包管理的概念，在管理上存在误区，导致实践管理中缺乏合理地规划，如何采取有效的管理手段成为EPC项目管理的一大难点。 本文重点对钢筋集中加工厂EPC总承包项目成本管理进行研究，通过对钢筋集中加工厂EPC总承包项目过程成本管理中出现的问题进行总结并分析成因，根据基础设计工作对项目的范围、工作内容、逻辑关系、资源配置以及最终交付成果进行确定，形成钢筋集中加工厂EPC总承包项目的WBS结构图。基于WBS对钢筋集中加工厂EPC总承包项目进行目标成本估算，分解目标成本并在过程中进行及时的动态调整。 设计钢筋集中加工厂EPC总承包项目组织结构分解，结合项目活动分解制定严谨的项目成本管理责任矩阵，将分解的目标成本结合项目组织结构逐项下达，实行责任成本分级控制，建立目标成本控制信息反馈制度。针对公司和项目两个层面制定切合实际的考核管理办法，实行风险抵押、责任包干，独立核算，确保上缴，超收受奖，欠收受罚的考核奖惩机制。通过上述成本管理体系的建设解决钢筋集中加工厂EPC总承包项目成本管理中存在的问题，为企业创造盈利空间，具有较强的实践价值。
英文摘要：	China's construction project general contracting market has been more than 20 years of development process, the owners management behavior has gradually become mature. Under the background of global economic integration, many large foreign companies entered into China market, which of the EPC general contracting market brought great challenges. Therefore, many companies by absorbing advanced technology to improve their management level, to gain the initiative in the market competition, improve their own competitiveness. Cost management of EPC project in a key function is the project, the contractor of the company and can in the fierce competition in the market to seek survival and development has a close relationship, and in different engineering company has basically reached a formula. But in EPC project, many companies do not fully understand the concept of the EPC management, in the management of misunderstanding, resulting in lack of the reasonable planning and management practice, how to take effective management method becomes one of the difficulties in EPC project management. This thesis primarily studies the cost management of EPC projects of steel centralized processing plants. The WBS chart of EPC projects of steel centralized processing plants is produced by summarizing and analyzing the causes of those problems existing in the process cost management of EPC projects of steel centralized processing plants and defining the project scope and tasks, inherent logical relations, resource allocation and final deliverables in basic design work. On the basis of WBS, target cost of EPC projects of steel centralized processing plants is estimated and broken down, subject to ongoing dynamic adjustments in a timely manner. The WBS of EPC projects of steel centralized processing plants is designed and combined with a well-knit project cost management responsibility matrix, and target cost is broken down and assigned in a top-down manner in the organization. A responsibility cost control hierarchy is carried out and a target cost control information feedback system is put in place. Practical assessment methods are formulated at company and project level. Rewards and punishments are based on risk mortgage, accountability, independent accounting, turning over, rewards for outperformance and punishments for underperformance. The abovementioned cost management system is designed to tackle those problems existing in the cost management of EPC projects of steel centralized processing plants and create margin for enterprises. The study is of high practical value.
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