【作者】 马建荣；

【导师】 李翔； 王学文；

【作者基本信息】 上海交通大学 ， 项目管理， 2010， 硕士

【摘要】 随着我国建筑企业工程项目管理体制改革的深入,建筑业的生产方式和组织结构形式发生了很大的变化,施工项目管理成了项目管理的中心内容,项目管理水平的高低成了建筑企业生存与发展的首要因素。在施工项目管理中,最终是要使项目达到质量符合标准、工期合理、成本低、安全无事故等目标,而成本是上述四项目标经济效果的综合反映。因此,施工项目成本是施工项目管理的核心。本文针对这一目标,把项目管理中目标管理的相关原理引入到项目成本管理中来,将项目成本管理和目标管理融合为目标成本管理,并应用于具体的施工项目中,以达到提高施工项目成本管理水平,降低施工项目成本的目的。首先,文章对目标管理、成本管理以及目标成本管理的基本理论进行了论述,包括其含义、分类及特点等;其次,在了解目标成本理论基础后,本文结合施工项目的特点,并以施工项目目标成本管理的原则为前提,着重探讨了施工项目目标成本管理的模式和框架;紧接着,文章又讨论了施工项目目标成本管理在具体的实施过程中遇到的难点及其解决方法,以及我国施工企业项目目标成本管理实际存在的问题,并提出了相应的对策;最后,本文结合某办公大楼项目目标成本管理的实施,以上述研究内容为背景,对其进行了案例分析。通过本文的研究,希望可以帮助施工企业探索一套切实可行的适合施工项目的成本管理的方法和模式,通过目标成本管理在实际施工项目中的应用,节约施工项目的成本,提高其经济效益,提高企业市场竞争力,促进施工企业的发展。更多还原

【Abstract】 With the thorough system of Construction Project Management,the organization structure and production pattern have changed deeply in construction company. Construction Project management have become the core content in production management. The standard of project management has turned into the prime factor with company’s survival and development.Our country construction is developing into the advance management standard with high speed from Work on Project Law to System Construction Project Management. These have fully proved the construction is not the simple labor concentrated industry. Construction must survive with rational resource arrangement, improving work method, effective cost control and profit maximum.In the process of the project performance, the final aims are first-class quality, short-term construction duration, low consumption, perfect HSE and so on, and four aims mentioned above are the best economy activities response, So the construction project cost is the most important part in the phase of the project performance.On the basis of completely analyzing about the composition and relevant factors of project cost, this paper discusses the general theories and methods used in currently Construction project cost management, and come up with the common methods and Countermeasures, this paper discusses the four components of the construction project cost,That is, cost forecasting, planning, controlling, finally calculating. This paper analyses the relation of the quality cost and the project time limit cost. Combing the conditions of our country and against on the existing problems, this paper discusses the probably solution.This dissertation will be of some help to find an effective cost management method for building construction and by the application of it in the construction to enhance the economic profit of the corporation and improve the development of it.更多还原