摘 要
本文旨在探讨工程项目成本超支的成因、影响及控制对策。首先，通过绪论部分介绍了研究背景、目的及意义，并回顾了国内外相关研究现状。接着，在工程项目成本概述章节中，详细阐述了工程项目成本的定义、构成及成本管理流程，为后续分析奠定了基础。在工程项目成本超支的成因分析章节中，本文从外部因素、内部因素、管理因素及项目需求变更四个方面进行了深入探讨。外部因素包括市场价格波动和自然灾害等；内部因素涉及施工进度延误和施工质量问题等；管理因素则包括成本管理制度不完善和成本估算不准确等；项目需求变更，特别是客户需求变化和利益相关者要求变更，也是导致成本超支的重要原因。随后，本文分析了成本超支对工程项目造成的影响，包括财务风险加剧、项目进度延误、项目质量下降以及资源浪费等。这些影响不仅增加了项目的总成本，还可能对项目的可持续发展产生负面影响。最后，在工程项目成本超支的控制对策章节中，本文提出了多种对策，包括寻求额外资金来源、重新编排项目计划、加强质量控制和监督以及建立资源采购管理制度等。其中，建立资源采购管理制度是控制成本超支的重要对策之一，通过明确采购流程、标准和规范，以及加强供应商管理和库存管理，可以有效降低采购成本，优化资源配置，提高项目管理的效率和效果。
关键词：工程项目；成本超支；控制对策
Abstract
This article aims to explore the causes, impacts, and control strategies of cost overruns in engineering projects. Firstly, the introduction section introduces the research background, purpose, and significance, and reviews the current research status at home and abroad. Next, in the section on cost overview of engineering projects, the definition, composition, and cost management process of engineering project costs were elaborated in detail, laying the foundation for subsequent analysis. In the analysis of the causes of cost overruns in engineering projects, this article delves into four aspects: external factors, internal factors, management factors, and changes in project requirements. External factors include market price fluctuations and natural disasters; Internal factors include delays in construction progress and quality issues; Management factors include imperfect cost management systems and inaccurate cost estimates; Changes in project requirements, especially changes in customer requirements and stakeholder requirements, are also important reasons for cost overruns. Subsequently, this article analyzed the impact of cost overruns on engineering projects, including increased financial risks, project schedule delays, decreased project quality, and resource waste. These impacts not only increase the total cost of the project, but may also have negative impacts on the sustainable development of the project. Finally, in the chapter on controlling cost overruns in engineering projects, this article proposes various countermeasures, including seeking additional funding sources, rearranging project plans, strengthening quality control and supervision, and establishing a resource procurement management system. Among them, establishing a resource procurement management system is one of the important measures to control cost overruns. By clarifying the procurement process, standards and norms, as well as strengthening supplier and inventory management, procurement costs can be effectively reduced, resource allocation can be optimized, and project management efficiency and effectiveness can be improved.
Keywords: Engineering projects; Cost overruns; Control measures
目 录
摘 要 I
Abstract II
第1章 绪论 1
1.1 研究背景及意义 1
1.2 研究目的及内容 1
1.3 国内外研究现状 2
第2章 工程项目成本概述 3
2.1 工程项目成本的定义 3
2.2 工程项目成本的构成 3
2.3 工程项目成本管理的流程 4
第3章 工程项目成本超支的成因分析 6
3.1 外部因素导致的成本超支 6
3.1.1 市场价格波动 6
3.1.2 自然灾害 6
3.2 内部因素导致的成本超支 7
3.2.1 施工进度延误 7
3.2.2 施工质量问题 7
3.3 管理因素导致的成本超支 8
3.3.1 成本管理制度不完善 8
3.3.2 成本估算不准确 8
3.4 项目需求变更导致的成本超支 9
3.4.1 客户需求变化 9
3.4.2 利益相关者要求变更 10
第4章 成本超支对工程项目造成的影响 11
4.1 财务风险加剧 11
4.2 项目进度延误 11
4.3 项目质量下降 12
4.4 资源浪费 12
第5章 工程项目成本超支的控制对策 13
5.1 寻求额外资金来源 13
5.2 重新编排项目计划 13
5.3 加强质量控制和监督 14
5.4 建立资源采购管理制度 14
结论 16
参考文献 17
