廊坊市尚秀街工程项目成本控制与对策研究
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摘要
随着我国经济的不断发展,国家的综合实力逐渐增强,我国在国际上的地位也越来越高。在研究我国经济发展迅速的原因时,我们发现建筑行业成为促进我国经济发展迅速的一个主要因素。可以这么说,建筑行业已经成为我国经济发展的重要支撑,所以说国家的经济与建筑行业的发展密切相关。而在建筑行业中,如何有效地控制成本成为了建筑行业的核心问题,也成为了摆在专家、学者和建筑行业领导面前的一个重要难题。
本论文主要通过文献研究法、实证研究法和定性分析法,深入了解前人在成本控制方面的成就,结合实例研究成本控制在工程建设中的作用,理论联系实际,通过对相关理论进行描述,以廊坊市尚秀街工程为实习基地,进行实例研究。通过研究其成本控制现状,采用一些关于项目成本计算的方法,主要采用作业成本法,分析项目在成本控制方面存在的问题。
针对这些问题,结合成本控制所涉及到的各个环节和部分,找出影响项目成本的主要因素,提出一系列有利的建议和对策,研究施工企业在进行施工活动时,怎么做才能够最大限度地降低施工企业的成本,而同时又能保证施工的工程质量,希望能够对类似工程提供借鉴意义。特别是在当前建筑行业蓬勃发展的情况下,工程建设迎来了史无前例的大发展时期,在这种背景下,本论文以实例为研究基础,更加有助于我们全面的了解类似工程成本控制的内容和过程。
With the continuous development of our economy, the country's comprehensive strength gradually increased, China's international status is also growing. China's rapid economic development in the study of the causes, we found that the construction industry as to promote the rapid development of China's economy a major factor. Can be said that the construction industry has become an important support for economic development, so that the country's economy and is closely related to the development of the construction industry. In the construction industry, how to effectively control costs as the core issue of the construction industry, has become a priority in the experts, scholars and leaders in front of the construction industry is an important problem.
This paper mainly through literature study, empirical research methods and qualitative analysis, in-depth understanding of previous achievements in cost control, cost control, with examples of the role in the construction, theory with practice, described by the theory, Langfang still works as a training base Shine Show Street, the case study. Cost control by studying the situation, using some method of calculation on the cost of the project, mainly based costing, analysis of project cost control problems.
To solve these problems, combined with cost control in all aspects involved and part of, find the main factors affect the cost of the project, put forward a series of recommendations and measures favorable to study the construction enterprises in the construction activities and how they can maximize reduce the cost of construction enterprises, and construction projects while ensuring quality, hoping to provide reference for similar projects. Particularly the construction industry booming in the current circumstances, ushered in an unprecedented construction period of great development, in this context, the basis for research paper examples, a more comprehensive understanding will help us control the cost of similar projects content and process.
本论文主要通过文献研究法、实证研究法和定性分析法,深入了解前人在成本控制方面的成就,结合实例研究成本控制在工程建设中的作用,理论联系实际,通过对相关理论进行描述,以廊坊市尚秀街工程为实习基地,进行实例研究。通过研究其成本控制现状,采用一些关于项目成本计算的方法,主要采用作业成本法,分析项目在成本控制方面存在的问题。
针对这些问题,结合成本控制所涉及到的各个环节和部分,找出影响项目成本的主要因素,提出一系列有利的建议和对策,研究施工企业在进行施工活动时,怎么做才能够最大限度地降低施工企业的成本,而同时又能保证施工的工程质量,希望能够对类似工程提供借鉴意义。特别是在当前建筑行业蓬勃发展的情况下,工程建设迎来了史无前例的大发展时期,在这种背景下,本论文以实例为研究基础,更加有助于我们全面的了解类似工程成本控制的内容和过程。
With the continuous development of our economy, the country's comprehensive strength gradually increased, China's international status is also growing. China's rapid economic development in the study of the causes, we found that the construction industry as to promote the rapid development of China's economy a major factor. Can be said that the construction industry has become an important support for economic development, so that the country's economy and is closely related to the development of the construction industry. In the construction industry, how to effectively control costs as the core issue of the construction industry, has become a priority in the experts, scholars and leaders in front of the construction industry is an important problem.
This paper mainly through literature study, empirical research methods and qualitative analysis, in-depth understanding of previous achievements in cost control, cost control, with examples of the role in the construction, theory with practice, described by the theory, Langfang still works as a training base Shine Show Street, the case study. Cost control by studying the situation, using some method of calculation on the cost of the project, mainly based costing, analysis of project cost control problems.
To solve these problems, combined with cost control in all aspects involved and part of, find the main factors affect the cost of the project, put forward a series of recommendations and measures favorable to study the construction enterprises in the construction activities and how they can maximize reduce the cost of construction enterprises, and construction projects while ensuring quality, hoping to provide reference for similar projects. Particularly the construction industry booming in the current circumstances, ushered in an unprecedented construction period of great development, in this context, the basis for research paper examples, a more comprehensive understanding will help us control the cost of similar projects content and process.
引文
[1]王拾.建筑工程项目中概预算的信息化管理[J].企业科技与发展,2007,(9):50-51
[2]张彩玉.建筑工程项目成本控制管理的探讨[J].科技资讯,2007,(1):221-222
[3]陈燕顺.建筑工程项目施工组织与进度控制[M].北京:机械工业出版社,2003.
[4]王卓甫.工程项目风险管理[M].北京:中国水利水电出版社,2003.
[5]苟伯让.建设工程项目管理[M].北京:机械工业出版社,2005.
[6]陆惠民等.工程项目管理[M].南京:东南大学出版社,2010.
[7]陈艳.浅谈公路施工中的成本管理[J].科技情报开发与经济,2009,(14):220-222
[8]陈代华.施工企业成本控制新论[J].中国总会计师,2006,(3):68-69
[9]黎小迪.公路工程项目成本的管理与控制[J].沿海企业与科技,2005,(12):133-134
[10]张志君.战略成本管理——改进企业成本管理的必然选择[J].会计之友,2008,(26):30-31
[11]焦跃华.现代企业成本控制战略研究[M].北京:经济科学出版社,2001.
[12]李毅佳,李公祥.建设工程技术与计量(土建工程部分)[M].天津:天津大学出版社,2009.
[13]安玉华.施工项目成本管理[M].北京:化学工业出版社,2010.
[14]李安定.成本管理研究[M].北京:经济科学出版社,2002.
[15]吴彦龙.成本管理规范操作[M].北京:中国时代经济出版社,2005.
[16]宋龙.政府投资项目的成本控制[J].北方经济,2007,(5):131-132
[17]John Moubray.Reliability-centered Maintenance[M].New York:Industrial press,1997.
[18]贾国军.管理会计[M].北京:人民邮电出版社,2003.
[19]杨天赐.作业成本法及其应用[M].北京:中国财政经济出版社,2000.
[20]齐北亚.现代成本管理综述[J].湖北邮电技术,1998,(3):48-51
[21]惠男男.论成本管理理论的分类与创新[J].中国乡镇企业会计,2008,(10):142-143
[22]沈艺峰等.传统成本管理体系的历史发展及其局限性[J].财贸研究,1996,(5):69-72
[23]宫兴国.企业成本管理理论发展历程及发展趋势分析[J].生产力研究,2008,(19):146-148
[24]贺培忠,杨在琴.作业成本法在实践应用中的问题及对策[J].科技经济市场,2006,(6):87
[25]王苗枝.从价值链角度进行作业成本控制的实务分析[J].商业会计,2006,(6):16-17
[26]刘凤山.作业成本法及其应用[J].当代经济,2006,(7):48-49
[27]赵息,胥玲.作业成本法下成本动因的合并[J].工业工程,2004,(6):30-32
[28]李荐名.我国制造业成本设计的理论与方法研究综述[J].机械工程学报,2005,(7):11-18
[29]Robert S’Klallam,Robin Cooper.成本与效益[M].北京:中国人民大学出版社,2006.
[30]李德源,杨华龙.现代设备经济管理[M].北京:人民交通出版社,2000.
[31]吕素荣.基于作业成本理论的工业维护管理成本控制研究[D]:[硕士学位论文].天津:天津大学,2004
[32]王平心.作业成本计算理论与应用研究[M].大连:东北财经大学出版社,2001.
[33]王化成,佟岩,李勇.全面预算管理[M].北京:中国人民大学出版社,2004.
[34]于忠福.加强项目成本控制的措施[J].青岛理工大学学报,2006,(6):108-110
[35]汪旭峰.企业项目成本控制的原则和途径[J].淮北煤炭师范学院学报(哲学社会科学版),2006,(5):73-74
[36]Don Ojoko-Adams. Cost/Benefit Analysis Framework for InformationSecurity Improvement Projects [J].Chicago Illinois,2004,(2):15-17
[37]Alan Stretton,PhD.Notes on Effective Project Cost Control[J]. PM World Today,2009,(10):2-3
[38]NaumannE,ReckR.Abuyer’sbases of power[J].Journal of Purchasing and Materials Management,1982,(18):4
[39]John Moubray.Maintenance Management-A New paradigm,Third Annual Conference of the Society Of Maintenance&Reliability Professional[M].Chicago Illionis,1995.
[2]张彩玉.建筑工程项目成本控制管理的探讨[J].科技资讯,2007,(1):221-222
[3]陈燕顺.建筑工程项目施工组织与进度控制[M].北京:机械工业出版社,2003.
[4]王卓甫.工程项目风险管理[M].北京:中国水利水电出版社,2003.
[5]苟伯让.建设工程项目管理[M].北京:机械工业出版社,2005.
[6]陆惠民等.工程项目管理[M].南京:东南大学出版社,2010.
[7]陈艳.浅谈公路施工中的成本管理[J].科技情报开发与经济,2009,(14):220-222
[8]陈代华.施工企业成本控制新论[J].中国总会计师,2006,(3):68-69
[9]黎小迪.公路工程项目成本的管理与控制[J].沿海企业与科技,2005,(12):133-134
[10]张志君.战略成本管理——改进企业成本管理的必然选择[J].会计之友,2008,(26):30-31
[11]焦跃华.现代企业成本控制战略研究[M].北京:经济科学出版社,2001.
[12]李毅佳,李公祥.建设工程技术与计量(土建工程部分)[M].天津:天津大学出版社,2009.
[13]安玉华.施工项目成本管理[M].北京:化学工业出版社,2010.
[14]李安定.成本管理研究[M].北京:经济科学出版社,2002.
[15]吴彦龙.成本管理规范操作[M].北京:中国时代经济出版社,2005.
[16]宋龙.政府投资项目的成本控制[J].北方经济,2007,(5):131-132
[17]John Moubray.Reliability-centered Maintenance[M].New York:Industrial press,1997.
[18]贾国军.管理会计[M].北京:人民邮电出版社,2003.
[19]杨天赐.作业成本法及其应用[M].北京:中国财政经济出版社,2000.
[20]齐北亚.现代成本管理综述[J].湖北邮电技术,1998,(3):48-51
[21]惠男男.论成本管理理论的分类与创新[J].中国乡镇企业会计,2008,(10):142-143
[22]沈艺峰等.传统成本管理体系的历史发展及其局限性[J].财贸研究,1996,(5):69-72
[23]宫兴国.企业成本管理理论发展历程及发展趋势分析[J].生产力研究,2008,(19):146-148
[24]贺培忠,杨在琴.作业成本法在实践应用中的问题及对策[J].科技经济市场,2006,(6):87
[25]王苗枝.从价值链角度进行作业成本控制的实务分析[J].商业会计,2006,(6):16-17
[26]刘凤山.作业成本法及其应用[J].当代经济,2006,(7):48-49
[27]赵息,胥玲.作业成本法下成本动因的合并[J].工业工程,2004,(6):30-32
[28]李荐名.我国制造业成本设计的理论与方法研究综述[J].机械工程学报,2005,(7):11-18
[29]Robert S’Klallam,Robin Cooper.成本与效益[M].北京:中国人民大学出版社,2006.
[30]李德源,杨华龙.现代设备经济管理[M].北京:人民交通出版社,2000.
[31]吕素荣.基于作业成本理论的工业维护管理成本控制研究[D]:[硕士学位论文].天津:天津大学,2004
[32]王平心.作业成本计算理论与应用研究[M].大连:东北财经大学出版社,2001.
[33]王化成,佟岩,李勇.全面预算管理[M].北京:中国人民大学出版社,2004.
[34]于忠福.加强项目成本控制的措施[J].青岛理工大学学报,2006,(6):108-110
[35]汪旭峰.企业项目成本控制的原则和途径[J].淮北煤炭师范学院学报(哲学社会科学版),2006,(5):73-74
[36]Don Ojoko-Adams. Cost/Benefit Analysis Framework for InformationSecurity Improvement Projects [J].Chicago Illinois,2004,(2):15-17
[37]Alan Stretton,PhD.Notes on Effective Project Cost Control[J]. PM World Today,2009,(10):2-3
[38]NaumannE,ReckR.Abuyer’sbases of power[J].Journal of Purchasing and Materials Management,1982,(18):4
[39]John Moubray.Maintenance Management-A New paradigm,Third Annual Conference of the Society Of Maintenance&Reliability Professional[M].Chicago Illionis,1995.