施工项目精益成本管理研究
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摘要
在竞争激烈的市场中,企业要想拥有更高的利润和更强的竞争力,降低项目成本是唯一有效的方法。所以,项目成本管理的有效使用,对于施工企业的生存与发展极其重要。精益生产是一种管理体系,在施工企业中的应用可以减少浪费、提高企业的价值,能够完善和持续的改进施工企业的管理体系。本文以施工项目为对象,研究精益成本管理方法在施工项目成本管理中的应用,以期为施工企业项目成本管理提供一个具有可操作性的方法。
论文首先阐述了课题的选题背景和研究的目的及意义,对精益成本管理的国内外研究现状进行了全面的综述,系统地研究了施工项目精益成本管理的相关理论,阐述了施工项目成本的构成,精益理论的产生、含义和目标,并分析了精益成本管理基本内容以及精益成本管理的一般模式;研究了传统施工项目成本管理中存在的随意性、形式化等问题,并提出施工项目采用精益成本管理的意义;在此基础上,从减少施工项目浪费,节约成本,提高施工企业核心竞争力的目的出发,将精益成本管理理论应用到施工项目规划设计、材料采购以及施工过程三个主要环节,构建了施工项目精益成本管理体系:在施工项目规划设计环节引入全寿命周期成本理念及目标成本管理方法,实现项目设计阶段的成本控制及节约;在材料采购及供应环节针对项目所需材料属性的不同,结合实际情况采取不同的采购模式以降低采购成本,并通过建立项目资源规划系统达到信息流与物资流的同步流动,实现材料的及时化采购;在项目施工过程中引入作业成本管理法,精确掌握施工作业成本信息,控制作业成本,并通过质量成本的全过程控制来实现控制和节约成本的目的。最后对施工项目A实施精益成本管理的实践进行了分析,说明了施工项目精益成本管理的有效性。
In the competitive market, if the enterprises want to get more profit and stronger competitiveness, the only effective way is reducing project cost. Therefore, the effective using of project cost management is important for the enterprises to survive and develop in the society. Lean production is a management system, the application in the construction enterprise can not only reduce the waste and improve enterprise's value, but also consummate and continuously improve management system of construction enterprise. The paper take the construction projects as the object, and make a research on the application of lean cost management in cost management of the construction projects to provide one workable method for construction projects cost management.
The paper firstly expounds the background and the research purpose of this topic, and summarize the current research of the lean cost management at home and abroad, then studies the related theory about construction project lean cost management systematically, expounds the composition of the construction project cost and the generation, the meaning and the target of the lean theories, and analyzes the basic content about the lean cost management and the general mode of lean cost management. This paper studies some problems about the traditional construction project cost management, such as randomness and formalization. Then the paper puts forward the meaning of using the lean cost management in the construction project. On this basis, in order to realize the construction projects in reducing waste, saving costs and improving the construction enterprise core competitiveness, the paper structure the construction project lean cost management system according taking the lean cost management theory into the three main link of construction project which is planning and design, material purchasing and construction process. The lean cost management system is composed of as follows: Taking the life cycle cost concept and target cost management into the construction project planning and design stage, the project achieve the purpose of cost controlling and saving; In the stage of material purchasing and supply chain, the project take the suitable purchasing pattern for the different materials with the practical situation to reduce the procurement costs, and through establishing the project resource planning system, the project make information and materials flow synchronously to realize materials purchasing just in time, Taking activity-based costing into the project construction process, we can mastering the activity cost information accurately to control the construction cost, and take the whole process controlling of the quality cost to achieve the purpose of cost controlling and saving. Then the passage analyzes construction project of A to illustrate the effectiveness of the lean cost management.
论文首先阐述了课题的选题背景和研究的目的及意义,对精益成本管理的国内外研究现状进行了全面的综述,系统地研究了施工项目精益成本管理的相关理论,阐述了施工项目成本的构成,精益理论的产生、含义和目标,并分析了精益成本管理基本内容以及精益成本管理的一般模式;研究了传统施工项目成本管理中存在的随意性、形式化等问题,并提出施工项目采用精益成本管理的意义;在此基础上,从减少施工项目浪费,节约成本,提高施工企业核心竞争力的目的出发,将精益成本管理理论应用到施工项目规划设计、材料采购以及施工过程三个主要环节,构建了施工项目精益成本管理体系:在施工项目规划设计环节引入全寿命周期成本理念及目标成本管理方法,实现项目设计阶段的成本控制及节约;在材料采购及供应环节针对项目所需材料属性的不同,结合实际情况采取不同的采购模式以降低采购成本,并通过建立项目资源规划系统达到信息流与物资流的同步流动,实现材料的及时化采购;在项目施工过程中引入作业成本管理法,精确掌握施工作业成本信息,控制作业成本,并通过质量成本的全过程控制来实现控制和节约成本的目的。最后对施工项目A实施精益成本管理的实践进行了分析,说明了施工项目精益成本管理的有效性。
In the competitive market, if the enterprises want to get more profit and stronger competitiveness, the only effective way is reducing project cost. Therefore, the effective using of project cost management is important for the enterprises to survive and develop in the society. Lean production is a management system, the application in the construction enterprise can not only reduce the waste and improve enterprise's value, but also consummate and continuously improve management system of construction enterprise. The paper take the construction projects as the object, and make a research on the application of lean cost management in cost management of the construction projects to provide one workable method for construction projects cost management.
The paper firstly expounds the background and the research purpose of this topic, and summarize the current research of the lean cost management at home and abroad, then studies the related theory about construction project lean cost management systematically, expounds the composition of the construction project cost and the generation, the meaning and the target of the lean theories, and analyzes the basic content about the lean cost management and the general mode of lean cost management. This paper studies some problems about the traditional construction project cost management, such as randomness and formalization. Then the paper puts forward the meaning of using the lean cost management in the construction project. On this basis, in order to realize the construction projects in reducing waste, saving costs and improving the construction enterprise core competitiveness, the paper structure the construction project lean cost management system according taking the lean cost management theory into the three main link of construction project which is planning and design, material purchasing and construction process. The lean cost management system is composed of as follows: Taking the life cycle cost concept and target cost management into the construction project planning and design stage, the project achieve the purpose of cost controlling and saving; In the stage of material purchasing and supply chain, the project take the suitable purchasing pattern for the different materials with the practical situation to reduce the procurement costs, and through establishing the project resource planning system, the project make information and materials flow synchronously to realize materials purchasing just in time, Taking activity-based costing into the project construction process, we can mastering the activity cost information accurately to control the construction cost, and take the whole process controlling of the quality cost to achieve the purpose of cost controlling and saving. Then the passage analyzes construction project of A to illustrate the effectiveness of the lean cost management.
引文
[1]朱宾梅,刘晓君.工程项目供应链成本管理研究[J].会计之友,2007(11):30~31.
[2]邱光宇,刘荣桂.在我国建筑业推行精益建设的研究[J].建筑经济研究探索,2007(1):56~58.
[3]张曙光.国外高速公路项目施工精益管理实践[J].四川水力发电,2009:16~19.
[4]陈祥皮.基于精益建设理论的施工企业成本控制研究[J].科技资讯,2009:162.
[5] Salem. Lean construction: From theory to implementation[J]. Journal of Management in Engineering, 2006, 22(4):168~175.
[6] Sven Bertelsen, Rafael Sacks. In: Towards A New Understanding of The Construction Industry and The Nature of its Production[A]. IGLC-15[C]. Michigan: IGLC, 2007, 46~56.
[7]牛占文,何桢.实施精益生产提升企业核心竞争力[J].工程机械,2006(6):66-70.
[8] Lawrence P. Grasso. Are ABC and RCA Accounting Systems Compatible with Lean Management[J]. Management Accounting Quarterly, 2005, 7(1):12~14.
[9]郑志林,徐霞.基于精益思想的建筑工程项目成本管理研究[J].商业时代,2008(22):49~50.
[10]朱宾梅,陈静,鲁天蝉.基于精益思想的建筑企业成本管理的新脉络[J].建筑经济,2007(6):89~91.
[11]吴道流,赵帅,马仲雷.基于精益思想的施工项目目标成本管理新模式[J].公路与汽运,2009(2):174~177.
[12]周榕冰,范建双.建设项目全寿命期精益成本管理研究[J].建筑管理现代化,2009, 23(11):164~167.
[13]李明.中国建设项目全寿命成本管理现状分析与实践研究[J].建筑经济,2007(3):33~35.
[14]李志平.精益管理在施工成本控制的应用[J].石油化工建设,2007,29(3):22~24.
[15]左常裕,吴建华.精益生产理论在工程项目成本管理中的作用[J].山西高等学校社会科学学报,2009,21(2):64~66.
[16]肖新华.有关加强工程项目成本管理的探讨[J].科技信息,2008(21):115~116.
[17] Hyun Jeong Choo, Jamie Hammond, Simon A Austin, Glenn Ballard. DePlan: A Tool for Integrated Design Management Automation in Construction[J]. Automation in Construction, 2004, 13(3):313~326.
[18] Gordon Wright. Lean construction boosts productivity[J]. building design & construction,2000. 41(12):29~32.
[19]鲁天禅.基于精益思想的建筑企业工程:[硕士学位论文].西安:西安建筑科技大学,2008,19~21.
[20] Andrea Pkern. Guidelines for Improving Cost Management in Fast[J]. Complex and Uncertain Construction Projects, 2002(33):62~63.
[21] Lauren Pineh. Lean Eliminating the Waste Construction[J]. Construction Executive, 2005(11):34~37.
[22]金昊.浅谈精益建设在建筑工程项目管理中的应用[J].项目管理技术,2008(2):26~31.
[23]林海青,单光圣.施工项目成本管理探析[J].建筑经济,2007,19~21.
[24]廖继兵.施工项目管理与项目成本控制[J].施工技术,2009,38:314~317.
[25] Glenn Ballard, Gregory Howell. Lean Project Management[J]. Building Research & Information, 2003, 31(2):119~133.
[26]闵永慧,苏振民.精益建造体系的建筑管理模式研究[J].建筑经济,2007(1):16~18.
[27]肖晋,郑彬彬等.我国建筑业发展的主要目标和关键所在[J].中国住宅设施,2008(3):19~20.
[28]李瑞进,陈勇强.精益建造理论及其在工程项目中的应用研究[D].天津大学,2006
[29]黄如宝,杨贵.精益建设的基础理论与应用理论研究[J].建筑管理现代化,2006(3):21~22.
[30] Saied Kartam, Glenn Ballard,C William Ibbs. Introducing a New Concept and Approach to Modeling Construction[J]. Construction Engineering and Management, 1997, 123(l):89~97.
[31] Thomas H Randolph. Improving labor flow reliability for better productivity as lean construction principle[J]. Journal of Construction Engineering and Management, 2003, 129(3):251~261.
[32]曹真,苏振民.基于案例分析的精益建造应用实践研究(江苏省建设系统建筑业科研计划项目)[J].建筑经济,2008(10):17~19.
[33]朱宾梅,刘晓君,王智辉.基于精益建造下工程项目质量、成本、工期三要素管理的新思维[J].建筑经济,2007(11):13~15.
[34]曹玉萍,刘会同.作业成本法在我国建筑企业的应用探析[J].基建优化,2007(4):20.
[35]颜林娜.核心企业价值流成本管理浅析[J].甘肃科技纵横,2008,37(3):33~35.
[36]谢伟,李世蓉,兰定.浅谈工程项目管理模式与工程承发包模式的区别[J].基建优化,2007(3):47~48.
[37] Lauri Koskela. An Exploration Towards a Production Theory and Its Application toConstruction[M]. Finland: VTT Publications, 2000
[38] Sacks R. Leapcon. Simulation of lean construction of high-rise apartment buildings[J]. Journal of Construction Engineering and Management, 2007, 133(7):529~539.
[39] Glenn Ballard, Gregory Howell. Introducing to Lean Construction: Work Structuring and Production Control[J]. Lean Construction Institute Seminar, 2006
[40]陈敬武,袁鹏武,苑宏宪.供应链环境下精益建设模式的研究[J].工业技术经济,2008(11):128~130.
[41] Veronica Voyton, Khalid Siddi qi. Partnering: Tool for Construction Claims Reduction[J]. Journal of Architectural Engineering, 2004(3):2~4.
[42]王祖和.现代工程项目管理[M].北京:电子工业出版社,2007,53~85.
[43]刘如兵.试论精益思想在工程项目管理中的运用[J].建筑经济,2008(10):81~83.
[44] Stam, Antonie, DuarteSilva. On multiplicative priority rating methods for the AHP[J]. European Journal of Operational Research, 2003, 45(l):92~108.
[45]周红波,王贵峰,叶少帅,谭晓赞.绿色精益施工管理模式及2010年上海世博工程应用研究[J].建筑经济,2008(6):81~84.
[46] Back, Maxwell and Isidore. Activity-Based Costing as a Tool for Process Improvement Evaluation[J]. Journal of Management in ASCE, 2000
[47]刘晓伟,李彤煜,何仁龙.实施施工项目精益成本管理[J].技术经济与管理研究,2009(5):60~62. .
[2]邱光宇,刘荣桂.在我国建筑业推行精益建设的研究[J].建筑经济研究探索,2007(1):56~58.
[3]张曙光.国外高速公路项目施工精益管理实践[J].四川水力发电,2009:16~19.
[4]陈祥皮.基于精益建设理论的施工企业成本控制研究[J].科技资讯,2009:162.
[5] Salem. Lean construction: From theory to implementation[J]. Journal of Management in Engineering, 2006, 22(4):168~175.
[6] Sven Bertelsen, Rafael Sacks. In: Towards A New Understanding of The Construction Industry and The Nature of its Production[A]. IGLC-15[C]. Michigan: IGLC, 2007, 46~56.
[7]牛占文,何桢.实施精益生产提升企业核心竞争力[J].工程机械,2006(6):66-70.
[8] Lawrence P. Grasso. Are ABC and RCA Accounting Systems Compatible with Lean Management[J]. Management Accounting Quarterly, 2005, 7(1):12~14.
[9]郑志林,徐霞.基于精益思想的建筑工程项目成本管理研究[J].商业时代,2008(22):49~50.
[10]朱宾梅,陈静,鲁天蝉.基于精益思想的建筑企业成本管理的新脉络[J].建筑经济,2007(6):89~91.
[11]吴道流,赵帅,马仲雷.基于精益思想的施工项目目标成本管理新模式[J].公路与汽运,2009(2):174~177.
[12]周榕冰,范建双.建设项目全寿命期精益成本管理研究[J].建筑管理现代化,2009, 23(11):164~167.
[13]李明.中国建设项目全寿命成本管理现状分析与实践研究[J].建筑经济,2007(3):33~35.
[14]李志平.精益管理在施工成本控制的应用[J].石油化工建设,2007,29(3):22~24.
[15]左常裕,吴建华.精益生产理论在工程项目成本管理中的作用[J].山西高等学校社会科学学报,2009,21(2):64~66.
[16]肖新华.有关加强工程项目成本管理的探讨[J].科技信息,2008(21):115~116.
[17] Hyun Jeong Choo, Jamie Hammond, Simon A Austin, Glenn Ballard. DePlan: A Tool for Integrated Design Management Automation in Construction[J]. Automation in Construction, 2004, 13(3):313~326.
[18] Gordon Wright. Lean construction boosts productivity[J]. building design & construction,2000. 41(12):29~32.
[19]鲁天禅.基于精益思想的建筑企业工程:[硕士学位论文].西安:西安建筑科技大学,2008,19~21.
[20] Andrea Pkern. Guidelines for Improving Cost Management in Fast[J]. Complex and Uncertain Construction Projects, 2002(33):62~63.
[21] Lauren Pineh. Lean Eliminating the Waste Construction[J]. Construction Executive, 2005(11):34~37.
[22]金昊.浅谈精益建设在建筑工程项目管理中的应用[J].项目管理技术,2008(2):26~31.
[23]林海青,单光圣.施工项目成本管理探析[J].建筑经济,2007,19~21.
[24]廖继兵.施工项目管理与项目成本控制[J].施工技术,2009,38:314~317.
[25] Glenn Ballard, Gregory Howell. Lean Project Management[J]. Building Research & Information, 2003, 31(2):119~133.
[26]闵永慧,苏振民.精益建造体系的建筑管理模式研究[J].建筑经济,2007(1):16~18.
[27]肖晋,郑彬彬等.我国建筑业发展的主要目标和关键所在[J].中国住宅设施,2008(3):19~20.
[28]李瑞进,陈勇强.精益建造理论及其在工程项目中的应用研究[D].天津大学,2006
[29]黄如宝,杨贵.精益建设的基础理论与应用理论研究[J].建筑管理现代化,2006(3):21~22.
[30] Saied Kartam, Glenn Ballard,C William Ibbs. Introducing a New Concept and Approach to Modeling Construction[J]. Construction Engineering and Management, 1997, 123(l):89~97.
[31] Thomas H Randolph. Improving labor flow reliability for better productivity as lean construction principle[J]. Journal of Construction Engineering and Management, 2003, 129(3):251~261.
[32]曹真,苏振民.基于案例分析的精益建造应用实践研究(江苏省建设系统建筑业科研计划项目)[J].建筑经济,2008(10):17~19.
[33]朱宾梅,刘晓君,王智辉.基于精益建造下工程项目质量、成本、工期三要素管理的新思维[J].建筑经济,2007(11):13~15.
[34]曹玉萍,刘会同.作业成本法在我国建筑企业的应用探析[J].基建优化,2007(4):20.
[35]颜林娜.核心企业价值流成本管理浅析[J].甘肃科技纵横,2008,37(3):33~35.
[36]谢伟,李世蓉,兰定.浅谈工程项目管理模式与工程承发包模式的区别[J].基建优化,2007(3):47~48.
[37] Lauri Koskela. An Exploration Towards a Production Theory and Its Application toConstruction[M]. Finland: VTT Publications, 2000
[38] Sacks R. Leapcon. Simulation of lean construction of high-rise apartment buildings[J]. Journal of Construction Engineering and Management, 2007, 133(7):529~539.
[39] Glenn Ballard, Gregory Howell. Introducing to Lean Construction: Work Structuring and Production Control[J]. Lean Construction Institute Seminar, 2006
[40]陈敬武,袁鹏武,苑宏宪.供应链环境下精益建设模式的研究[J].工业技术经济,2008(11):128~130.
[41] Veronica Voyton, Khalid Siddi qi. Partnering: Tool for Construction Claims Reduction[J]. Journal of Architectural Engineering, 2004(3):2~4.
[42]王祖和.现代工程项目管理[M].北京:电子工业出版社,2007,53~85.
[43]刘如兵.试论精益思想在工程项目管理中的运用[J].建筑经济,2008(10):81~83.
[44] Stam, Antonie, DuarteSilva. On multiplicative priority rating methods for the AHP[J]. European Journal of Operational Research, 2003, 45(l):92~108.
[45]周红波,王贵峰,叶少帅,谭晓赞.绿色精益施工管理模式及2010年上海世博工程应用研究[J].建筑经济,2008(6):81~84.
[46] Back, Maxwell and Isidore. Activity-Based Costing as a Tool for Process Improvement Evaluation[J]. Journal of Management in ASCE, 2000
[47]刘晓伟,李彤煜,何仁龙.实施施工项目精益成本管理[J].技术经济与管理研究,2009(5):60~62. .