摘 要
当前，在国内建设市场上，施工单位和施工单位之间的竞争越来越激烈，施工单位和施工单位在招标阶段以较低的价格谋取中标，而在施工中采取了种种非法或非法的方式来谋取更大的利润，形成了一种良性的恶性循环，不仅使投资者的权益受到了伤害，而且还会影响到一些基建公司的声誉，影响到整个产业的持续发展。近几年，由于我国经济不景气，建设项目规模急剧萎缩，基建市场的激烈、人工成本不断攀升，许多国企基建公司都面临着生存与死亡，因此，企业经营者们也在不断地进行着探索，希望能够从已有的一些典型的行业标杆公司中，找出一种适合自己的特点和行之高效的成本管理运作机制，以此来应对市场上各类私营基础工程公司和劳务队伍的竞争，摆脱过往以挂靠为主的高风险经营模式，实现企业的持续健康发展。
基于中煤江南公司的工程造价控制理论，在工程造价控制方面加入了一个新的工程计划，为工程造价的预测工作奠定了坚实的依据；通过对工程控制周期的调节来强化工程造价控制的效果；通过对基本报酬制度的运用，可以在某种意义上突破了行政工资制度的局限，激发了职工的工作热情，通过实例验证了本论文所提出的方法是可行的，可以为国企建设单位进行项目费用控制提供借鉴。
关键词：国有基础工程公司 项目成本管理 目标管理
Abstract
At present, in the domestic construction market, the competition between the construction unit and the construction unit is becoming more and more fierce. The construction unit and the construction unit seek to win the bid at a lower price in the bidding stage, and take various illegal or illegal ways to seek greater profits in the construction, forming a virtuous vicious circle, which not only harms the rights and interests of investors, but also affects the reputation of some infrastructure companies, It affects the sustainable development of the whole industry. In recent years, due to the economic downturn in China, the scale of construction projects has shrunk sharply, the intensity of the infrastructure market and the rising labor costs, many state-owned enterprise infrastructure companies are facing survival and death. Therefore, the business operators are also constantly exploring, hoping to find a suitable and efficient cost management operation mechanism from some existing typical industry benchmarking companies, In order to cope with the competition of various private infrastructure engineering companies and labor teams in the market, get rid of the high-risk business model dominated by affiliation in the past, and realize the sustainable and healthy development of enterprises.
Based on the project cost control theory of China Coal Jiangnan Company, a new project plan has been added to the project cost control, which has laid a solid foundation for the project cost prediction; Strengthen the effect of project cost control by adjusting the project control cycle; Through the application of the basic compensation system, we can break through the limitations of the administrative wage system in a sense, stimulate the enthusiasm of the staff, and verify the feasibility of the methods proposed in this paper through examples, which can provide reference for state-owned enterprise construction units to control project costs.
Key words: State-owned infrastructure engineering company Project cost management Management by ob jectives
目 录
摘 要 I
Abstract II
1 前言 1
1.1 研究的背景和意义 1
1.2 国内外研究 2
1.2.1 国内研究 2
1.2.2 国外研究 3
2 工程项目成本管理相关理论综述 3
2.1 工程项目成本管理的含义 3
2.2 目标成本管理理论 4
2.2.1 目标成本管理的含义 4
2.2.2 目标成本管理的过程及其优劣 4
2.3 项目标准化管理理论 5
2.4 绩效管理理论 5
3 中煤江南公司项目成本管理研究 5
3.1 中煤江南公司及其项目成本管理的特征分析 6
3.1.1 中煤江南公司的特征分析 6
3.1.2 中煤江南公司项目成本管理的特点 6
3.2 中煤江南公司项目成本管理存在的问题 7
4 国有基础工程公司项目成本管理策略研究 7
4.1 国有基础工程公司的特点分析 8
4.1.1 基础工程项目的特点分析 8
4.1.2 国有基础工程公司的特点分析 8
4.2 国有基础工程公司项目成本管理目标分析 8
4.3 国有基础工程公司项目成本管理策略集 9
4.2.1 明确责任主体，优化管理流程，提高成本管理体系运转效率 9
4.2.2 推广项目策划，科学编制成本预算 9
4.2.3 科学设置成本管控周期及内容，提高成本管控有效性 9
5 结论 10
参考文献 11
致 谢 12
当前，在国内建设市场上，施工单位和施工单位之间的竞争越来越激烈，施工单位和施工单位在招标阶段以较低的价格谋取中标，而在施工中采取了种种非法或非法的方式来谋取更大的利润，形成了一种良性的恶性循环，不仅使投资者的权益受到了伤害，而且还会影响到一些基建公司的声誉，影响到整个产业的持续发展。近几年，由于我国经济不景气，建设项目规模急剧萎缩，基建市场的激烈、人工成本不断攀升，许多国企基建公司都面临着生存与死亡，因此，企业经营者们也在不断地进行着探索，希望能够从已有的一些典型的行业标杆公司中，找出一种适合自己的特点和行之高效的成本管理运作机制，以此来应对市场上各类私营基础工程公司和劳务队伍的竞争，摆脱过往以挂靠为主的高风险经营模式，实现企业的持续健康发展。
基于中煤江南公司的工程造价控制理论，在工程造价控制方面加入了一个新的工程计划，为工程造价的预测工作奠定了坚实的依据；通过对工程控制周期的调节来强化工程造价控制的效果；通过对基本报酬制度的运用，可以在某种意义上突破了行政工资制度的局限，激发了职工的工作热情，通过实例验证了本论文所提出的方法是可行的，可以为国企建设单位进行项目费用控制提供借鉴。
关键词：国有基础工程公司 项目成本管理 目标管理
Abstract
At present, in the domestic construction market, the competition between the construction unit and the construction unit is becoming more and more fierce. The construction unit and the construction unit seek to win the bid at a lower price in the bidding stage, and take various illegal or illegal ways to seek greater profits in the construction, forming a virtuous vicious circle, which not only harms the rights and interests of investors, but also affects the reputation of some infrastructure companies, It affects the sustainable development of the whole industry. In recent years, due to the economic downturn in China, the scale of construction projects has shrunk sharply, the intensity of the infrastructure market and the rising labor costs, many state-owned enterprise infrastructure companies are facing survival and death. Therefore, the business operators are also constantly exploring, hoping to find a suitable and efficient cost management operation mechanism from some existing typical industry benchmarking companies, In order to cope with the competition of various private infrastructure engineering companies and labor teams in the market, get rid of the high-risk business model dominated by affiliation in the past, and realize the sustainable and healthy development of enterprises.
Based on the project cost control theory of China Coal Jiangnan Company, a new project plan has been added to the project cost control, which has laid a solid foundation for the project cost prediction; Strengthen the effect of project cost control by adjusting the project control cycle; Through the application of the basic compensation system, we can break through the limitations of the administrative wage system in a sense, stimulate the enthusiasm of the staff, and verify the feasibility of the methods proposed in this paper through examples, which can provide reference for state-owned enterprise construction units to control project costs.
Key words: State-owned infrastructure engineering company Project cost management Management by ob jectives
目 录
摘 要 I
Abstract II
1 前言 1
1.1 研究的背景和意义 1
1.2 国内外研究 2
1.2.1 国内研究 2
1.2.2 国外研究 3
2 工程项目成本管理相关理论综述 3
2.1 工程项目成本管理的含义 3
2.2 目标成本管理理论 4
2.2.1 目标成本管理的含义 4
2.2.2 目标成本管理的过程及其优劣 4
2.3 项目标准化管理理论 5
2.4 绩效管理理论 5
3 中煤江南公司项目成本管理研究 5
3.1 中煤江南公司及其项目成本管理的特征分析 6
3.1.1 中煤江南公司的特征分析 6
3.1.2 中煤江南公司项目成本管理的特点 6
3.2 中煤江南公司项目成本管理存在的问题 7
4 国有基础工程公司项目成本管理策略研究 7
4.1 国有基础工程公司的特点分析 8
4.1.1 基础工程项目的特点分析 8
4.1.2 国有基础工程公司的特点分析 8
4.2 国有基础工程公司项目成本管理目标分析 8
4.3 国有基础工程公司项目成本管理策略集 9
4.2.1 明确责任主体，优化管理流程，提高成本管理体系运转效率 9
4.2.2 推广项目策划，科学编制成本预算 9
4.2.3 科学设置成本管控周期及内容，提高成本管控有效性 9
5 结论 10
参考文献 11
致 谢 12
