建筑企业工程项目成本控制分析——以c企业项目为例-cost control analysis of construction enterprise project - taking enterprise c project as an example.docxVIP

摘 要项目成本控制是实现项目成本目标的管理行为，其控制好坏与建筑企业能否获得 经济利益息息相关。项目成本控制是通过一系列措施对影响项目成本的因素采取预防 和调控，不同的项目和施工阶段应选取不同的维度和手段进行成本控制，以保证工程 项目能在预算目标内完成。本文通过对国内外成本控制的现状进行分析，将成本控制理论作为研究基础，以 C 建筑企业工程项目成本控制体系作为案例，找出其项目成本控制的关键点，并针对 该企业提出一套项目成本控制的方案。该方案主要从五个方面进行设计，分别是对施 工项目成本进行动态控制；在施工准备阶段采取责任考核制度，将成本控制的责任落 实到每个部门和人员身上，便于企业及时找出成本偏差的原因；重视成本的主要构成 要素，对人工费、材料费、机械费三个最重要的要素选取不同手段进行有效地控制； 将成本、质量、进度、安全四大项目管理目标相结合，使工程项目成本达到综合最优的控制方案；同时对项目施工期间的工程变更和工程索赔两大附加成本采取控制措施。 其中，本文的重点研究在占工程项目成本费用 60%的材料费控制上，对其引入价值工 程的方法进行材料供应商的择优选择；以及在权衡成本和进度综合控制的最佳方案时， 引入赢得值法进行成本与进度两个维度的控制。最后提出 C 建筑企业实施成本控制 需要的配套制度，并对全文进行总结和展望。通过本文的研究，希望能够为同类型建筑企业成本控制的改革和设计提供参考和 借鉴。关键词：建筑企业；项目成本控制；赢得值法；价值工程IAbstractProject cost control is the project management practices to achieve cost targets, and construction companies can obtain economic benefits are closely related. Project cost control is to take preventive and regulatory factors affecting the cost of the project through a series of measures, different projects and the construction phase should choose different dimensions and means of cost control, to ensure that the project can be completed within budget targets.Analysis of the present situation of domestic and international cost control in this paper, the theoretical model of cost control as the research foundation, to project C construction enterprise cost control system as the breakthrough point, find out the key point of cost control for the enterprise, puts forward the design scheme of project cost control. Project cost control program primarily designed from five aspects, Namely the construction of the project life-cycle cost dynamic control; taken in the preparation stage of construction responsibility system, the responsibility for the implementation of cost control to each department and staff who facilitate timely business to find out why the cost of deviation; pay attention to the cost of main components elements of labor costs, material costs, the three most important elements of mechanical means to select different cost effectiv