【作者】 来雨；

【导师】 罗福周；

【作者基本信息】 西安建筑科技大学 ， 管理科学与工程， 2008， 硕士

【摘要】 我国建筑企业目前面临的经济、社会环境已发生很大的变化,建筑企业要想在激烈的社会竞争中谋求生存和进一步的发展,并使自己立于不败之地,建立成本竞争优势,探讨降低成本的措施是必经之路。本文针对建筑企业成本管理问题,提出以战略成本管理为理念指导,价值链分析为基础,作业成本法为方法论指导,并考虑建筑产品价值目标的一个成本管理工程。这一工程是基于价值链的成本管理,是从价值的角度来进行成本管理,因而更容易抓到成本的实质。通过对行业价值链的分析,能够使企业把视野放在更广阔的背景考虑战略成本问题;通过对企业内部价值链和竞争对手价值链分析,能够通盘考虑企业价值链的各个环节,并从这些价值环节及价值环节之间的联结来寻找成本降低的机会;通过基于价值链的作业成本管理,能使成本管理深入到最基本的作业层面,并为决策提供依据。本文首先介绍了成本及价值链中的支持性内容,并提出了目前我国建筑施工企业战略成本管理的研究重点;之后阐述了由基本价值链衍生的产业价值链等三种价值链,同时通过理论延伸提出了项目价值链的观点;接着对建筑施工企业价值链的构成进行了分析,尝试在项目价值链中引入作业成本法改造成本优化措施,并运用价值工程的方法在成本中引入项目的质量和进度影响因素对成本进行了价值修正。最后引用实践中的案例讨论价值链在个体建筑企业中的应用,以期望为我国建筑施工企业提高成本管理水平,找到降低企业工程成本的一条新出路。更多还原

【Abstract】 The economic and social environment that the Chinese construction enterprises are facing has had a lot of changes. Construction companies must establish the cost-competitive advantages and make their cost lower, if they want to seek survival in the measures Competition in the community, further development, and stand in their place of worship. In this paper, the author defines a cost management project in which the Strategic Cost Management is Guiding philosophy, Based on the value chain analysis, ABC methodology for guidance and considering the value target of construction products. This project is based on the value chain and makes cost management on the value chain, so that it will get to the real cost more easily. Industry value chain analyzing enable enterprises on the horizon consider the broader context of the strategy of cost. Enterprise value chain and competitors’ value chains analyzing make them consider the value chain enterprises in all aspects, and find the opportunity to cut down the cost; with the activity cost management based on the value chain, cost management can go to the most basic level operations to provide a basis for decision-making. This paper first introduced the cost and value chain in support of content, and gave the focus on cost management of china’s construction enterprises strategic. And then it expounded three value chains such as industry value chain from the basic value chain, and introduces the project value chain. Then analysis constitute of the construction enterprises value chain, trying to introduce operating cost method to the project the value chain for cost optimization measures, And uses value engineering methods in the cost of introducing the quality and progress of the project impact on the costs of the value . Finally it cited cases in the practice to discus the companies of value chain in the individual construction, expecting to improve the cost management level in China’s construction enterprises, and try to find a new way to reduce business costs of the project.更多还原