【作者】 张彤恢；

【导师】 邵强； 王冠群；

【作者基本信息】 东北石油大学 ， 项目管理， 2011， 硕士

【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。更多还原

【Abstract】 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.更多还原