【作者】 刘达颖；

【导师】 周国华；

【作者基本信息】 西南交通大学 ， 工商管理， 2011， 硕士

【摘要】 随着社会主义市场经济的建立和发展,施工企业项目获利空间越来越小,因此施工方应以合同管理为突破口,建立与现代企业制度相适应的创收管理体系,使企业在环境瞬息万变的市场经营中准确把握创收机会,做出正确的经营决策和投资决策,促进企业加速发展。本文以建筑企业中成本管理的创收体系为研究对象,研究过程中采取理论论述与具体项目实践相结合的方式,侧重项目管理中的合同管理理念的创新。通过对GD建筑公司多个项目合同管理的运作研究分析,从中发现其先进的创收管理体系。本文运用现有的施工企业创收理论基础和实际运作机制结合研究的方式,提取出可供借鉴的项目管理经验。主要内容如下：首先,引用了一些学者的理论依据,阐述了施工单位创收的定义。具体介绍了GD建筑公司的现有的创收机制和创收方法,包括本公司报价方法,尤其是不平衡报价法的应用；还介绍了合同外收入的三大支柱,包括变更、价款调整和索赔。这四种创收手段有着各自的方法,用相应的案例说明了每一种创收方法的有效性。其次,记录了公司在创收管理方面存在的问题,不论哪种创收手段都有优点也有缺点,运用不恰当不能盈利反而亏损,本文以案例的形式说明各种创收手段存在的缺陷和常见纠纷。面对业主的强势限制和有意刁难,本文介绍了施工企业创收所面临的困难。依照《民法通则》、《建筑法》、合同示范文本、08《清单计价规范》等规定,笔者对上述的缺陷和纠纷逐一进行了分析,提出相应的解决困难的办法,总结了一系列预防纠纷的途径和有针对性的对策建议。最后,设计了全新的施工项目创收机制。其中包括：不平衡报价分析机制,变更处理流程,索赔各阶段处理要点,以及中标、变更、价款调整、索赔综合机制,图文并茂的说明了报价、变更、价款调整、索赔的内在关系。用公司近期发生的施工项目进行了详细的剖析,用大量报表数据验证了新创收机制的有效性。笔者希望通过初浅的研究能给GD建筑公司进一步的发展提供有益的帮助,同时期待能够对国内一大批建筑工程公司提供一些有益的参考。更多还原

【Abstract】 With the establishment and development of socialist market economy, project construction enterprises are getting smaller and smaller profit margins. Therefore, the construction enterprises should take the contract management as a breakthrough and establish an income-generating system adaptable to modern enterprise system so that to the construction enterprises can seize opportunities to create profit accurately in a rapidly changing market environment, make correct business decisions and investment decisions, and enhance their development.In this paper, the research object is the income-generating system of cost management in construction enterprises. It adopts the integration of the theoretical discussion and the practice of specific projects, focuses on the innovation of contract management philosophy in the research process. By researching and analyzing the operation of multiple projects in GD Construction Company, the paper finds out its advanced income-generating system. By applying theoretical basis of income generation of the modern construction enterprises and the practical operational mechanisms, the paper puts forward project management experience as shown in the following main content.Firstly, the paper makes reference to some scholars’theoretical basis and defines the income generation of construction companies. In detail, it introduces the current income generating mechanisms and income-generating methods in GD Construction Company, including the way of bidding in the company, especially the implementation of unbalanced bid. It also introduces the three pillars of non-contract income, including variation, fluctuation adjustment and claim. The four income generation means have different methods, each of whose validity is explained in the corresponding cases.Secondly, the paper records the existing problems of the income generating management in the company. All income generating methods have their respective advantages and disadvantages. The company cannot get profit and may has deficit in case of inappropriate methods. This article explains the defects and common disputes in various income generation methods in specific cases. In terms of the strong restrictions and deliberate trouble-making of the proprietors, the paper introduces the difficulties of income generation faced by construction enterprises. In accordance with the "Civil Law" "Construction Law". the contract model text,08 "list pricing norms" and other regulations, the author analyzes the defects and disputes mentioned above successively, proposes appropriate ways to solve problems and summarizes a series of targeted ways and countermeasures of preventing disputes.At last, it designs brand new income-generating mechanism of construction project, including analysis mechanism of unbalanced bid, changing processing flow, main points to claim processing in each phase as well as comprehensive mechanism of bid-winning, variation, fluctuation adjustment and claim, illustrating internal relation among bidding, variation, fluctuation adjustment and claim in a massive and lyrical outpouring of words and photographs. Detailed analysis is made on recent construction projects of the company and the new income-generating mechanism has been proved to be effective by a large number of report data. The author hopes to bring beneficial helps for further development of GD Construction Company by preliminary research and expects to provide some helpful reference for a good many domestic construction engineering companies in the meantime.The author hope to provide useful assistance for the further development of GD conststr ction company by my shallow research.Besides.the author also look forward to providing so me useful information for a large number of domestic construction companies.更多还原