天马河国际公馆岛屿园林工程项目成本管理研究
摘要
随着经济的发展,人们生活水平得到不断的提高,对生活环境的要求也越来越高。从而市政工程及房地产项目中园林绿化工程的投资也越来越大,使园林绿化行业近年来得到迅速的发展。然而相对于建筑施工企业来说,园林施工企业总体上存在成立时间相对较短,企业及员工项目管理水平参差不齐,总体水平相对较低等情况。园林施工企业普遍存在成本预测不准确,成本管理缺乏系统的全过程的管理方法,欠缺对成本管理绩效的有效考核和激励制度等问题。所以本文从园林施工企业项目部的角度出发,针对特定项目,对项目成本管理方法在园林工程项目的应用进行了研究,对于企业提高自身经济效益和提高自身在市场中的竞争力具有重要的现实意义。
本文的写作是通过理论联系实际的方法完成的。本文结合园林工程项目的特点,剖析了我国园林工程项目成本管理的现状和存在的问题。并在学习借鉴国内外成本管理研究成果的基础上,通过现代成本管理理论和方法的分析,提出了加强园林工程项目成本管理的对策。为了解决园林工程项目成本管理的现状和存在的问题,本文着重研究如何应用挣值法理论在实际项目成本管理中进行成本动态监控,如何编制企业定额以确保成本计划的准确性,以及如何进行成本控制和成本考核等几个关键方面的问题。
通过上述方法在实际项目中的应用研究,本文认为施工项目成本预测是园林施工企业成本管理的重要环节,是编制成本计划的基础,应用企业定额预测施工项目成本是一种非常有用的成本预测方法。成本控制是成本管理的核心,项目实施过程中应用挣值管理方法分析和控制施工项目成本是园林施工企业项目成本管理中非常有效的措施和方法。而成本分析和考核有助于园林施工企业评价成本计划的执行结果,找出成本节约和超支的原因,提高企业管理水平,并能寻求进一步降低成本的途径和方法,不断提高企业的经济效益。
With the development of living standards,people want to increase the living environment demonstrably.So the investment of landscape project has been greatly increased,and the landscape sector has been development rapidly.hower,landscape construction enterprises have many weakness in relation to the construction enterprises.for excample,the low ability of project management,especially in cost planning,cost controlling etc.Therefore,I studied in how to use the cost management theory in the landscape project combined with the Tianma river international residence island Landscape Engineering Project,, for enterprises to improve their economic efficiency and to improve their own competitiveness in the market has important practical.
This writing is the method of combining theory with practice through the completion. In this paper, the characteristics of garden projects, and analyzes the landscape of our country the status of project cost management and problems. And cost management to learn from at home and abroad on the basis of research results, through modern management theory and methods of cost analysis, it proposes strengthening the garden project cost management solutions. In order to solve garden project cost management status and problems studied in this paper how to apply Earned Value Theory in the actual project cost management in a cost-dynamic monitoring, how to prepare business fixed in order to ensure the accuracy of cost plan, and how to conduct a cost - control and cost assessment, and several other key issues.
Through this method in practical projects in applied research, this prediction is that the cost of construction project cost management of construction enterprises gardens an important part of the basis for the preparation of cost plan, the application of construction project cost forecasting business fixed is a very useful method of cost prediction . Cost control is the core of cost management, project implementation process of the application of Earned Value Management Analysis and control of construction project cost of construction enterprise project the garden is a very effective cost management measures and methods. The cost analysis and assessment will help garden construction enterprises evaluate the results of the cost of implementation of the plan, identify the reasons for cost savings and cost overruns, and improve enterprise management level, and to seek further ways and means to reduce costs and continuously improve the economic efficiency of enterprises.
本文的写作是通过理论联系实际的方法完成的。本文结合园林工程项目的特点,剖析了我国园林工程项目成本管理的现状和存在的问题。并在学习借鉴国内外成本管理研究成果的基础上,通过现代成本管理理论和方法的分析,提出了加强园林工程项目成本管理的对策。为了解决园林工程项目成本管理的现状和存在的问题,本文着重研究如何应用挣值法理论在实际项目成本管理中进行成本动态监控,如何编制企业定额以确保成本计划的准确性,以及如何进行成本控制和成本考核等几个关键方面的问题。
通过上述方法在实际项目中的应用研究,本文认为施工项目成本预测是园林施工企业成本管理的重要环节,是编制成本计划的基础,应用企业定额预测施工项目成本是一种非常有用的成本预测方法。成本控制是成本管理的核心,项目实施过程中应用挣值管理方法分析和控制施工项目成本是园林施工企业项目成本管理中非常有效的措施和方法。而成本分析和考核有助于园林施工企业评价成本计划的执行结果,找出成本节约和超支的原因,提高企业管理水平,并能寻求进一步降低成本的途径和方法,不断提高企业的经济效益。
With the development of living standards,people want to increase the living environment demonstrably.So the investment of landscape project has been greatly increased,and the landscape sector has been development rapidly.hower,landscape construction enterprises have many weakness in relation to the construction enterprises.for excample,the low ability of project management,especially in cost planning,cost controlling etc.Therefore,I studied in how to use the cost management theory in the landscape project combined with the Tianma river international residence island Landscape Engineering Project,, for enterprises to improve their economic efficiency and to improve their own competitiveness in the market has important practical.
This writing is the method of combining theory with practice through the completion. In this paper, the characteristics of garden projects, and analyzes the landscape of our country the status of project cost management and problems. And cost management to learn from at home and abroad on the basis of research results, through modern management theory and methods of cost analysis, it proposes strengthening the garden project cost management solutions. In order to solve garden project cost management status and problems studied in this paper how to apply Earned Value Theory in the actual project cost management in a cost-dynamic monitoring, how to prepare business fixed in order to ensure the accuracy of cost plan, and how to conduct a cost - control and cost assessment, and several other key issues.
Through this method in practical projects in applied research, this prediction is that the cost of construction project cost management of construction enterprises gardens an important part of the basis for the preparation of cost plan, the application of construction project cost forecasting business fixed is a very useful method of cost prediction . Cost control is the core of cost management, project implementation process of the application of Earned Value Management Analysis and control of construction project cost of construction enterprise project the garden is a very effective cost management measures and methods. The cost analysis and assessment will help garden construction enterprises evaluate the results of the cost of implementation of the plan, identify the reasons for cost savings and cost overruns, and improve enterprise management level, and to seek further ways and means to reduce costs and continuously improve the economic efficiency of enterprises.
引文
[1]孙慧,项目成本管理[M],机械工业出版社,2005:1-17
[2]陈捷、王位,浅谈项目施工成本预测的内外因素[J],水利水电技术,2006.6: 48-49
[3]苏亚军,建设工程项目成本的计划与控制方法[J],工程建设与管理,2005.8: 240-241
[4]周祥蕴,工程项目成本控制措施[J],商场现代化,2007.8: 103
[5]尹可,成本核算是施工项目成本管理的核心[J],四川建筑科学研究2004.3: 116
[6]Fleming,QuentinW, Cost/Schedule Control Systems Criteria:TheManagement Guide to C/SCSC,Chicago,Illinois,Probus PublishingCompany,1992.
[7]Driessnack Lt.Gen.Hans.How lt Started,PMA NEWSLETTER[J].PM Performance Management Association,1993.3
[8]Christensen,Davis S, The Costs and Benefits of the Earned Value Management Process,Acquisition Review Quaterly,Fall 1998.
[9]“PMI’98,Long Beach Technical Program,Program Management Process on F/A-18E/F-New Directions,Richard F.Odum,Northrop Grumman Corporation,Carrier,N.Babich,B.Hunt,R.Lepoint,J.Shedd,Northrop Grumman Corporation
[10] NASA,Office of the Secretary of Defense an National Aeronautic and Space Administration.DOD AND NASA GUIDE PERT/COST[M].Washington DC.1962
[11] Cass Donald J.Earned Value Program for DOE Projects [A] AACE-I TRANSACTIONS-1998[C]. AACE-I,1998
[12] ManagementAccounting: Relevance Regained Brian Maskell Management Accounting London; Sep 1988
[13] More executives using Activity-Base Costing(ABC) for strategic decision making anonymous Mid.America Commence Industry Topka,Mar 01,1997
[14] Garrison:Managerial Accounting,10th edition,2003,McGra-Hill,p316
[15]Battikha,Mireille,Sabah Alkass.A Cost-Effective Delay Analysis Technique [J].AACE-ITRANSACTIONS,1994
[16] Alan Webb.Integrated cost and schedule control [J] .Engineering Management,1994.4
[17] J.Davidson Frame,Managing Projects In Organizations Jossey-Bass Inc.Publishers,2003
[18]郭健、魏法杰编著,国外项目挣值管理研究及对我国的启示[J],生产力研究2007.16 102-104
[19]杨继良编著,国外作业成本法推行情况的调查综述[J],会计研究2005.7 81-85
[20]高付建,建筑业工程项目成本管理模式的设计与应用[D],内蒙古大学硕士学位论文,2006
[21]孙东潮,工程项目成本管理中存在的问题与对策分析[J],经济师.2006.7:144-147
[22]郝志坚,工程项目的成本管理[J],国际经济合作,2003.3: 45
[23]王成莲,对工程项目责任成本管理与控制的探讨[J],基建优化.2004.12: 32-34
[24]戚玉虎,强化成本考核是企业节支增盈的关键[J],煤炭经济研究.2003.3 :38-39
[25]孙咏梅,工程项目动态成本控制与企业定额的编制[J],商场现代化,2007.3: 49
[26]江煜、唐艳娟、古丽马兰,建立施工项目成本控制体系的探讨[J],人民长江,2007.8: 111-114
[27]赖炜,价值工程在工程项目管理中的应用研究[D],上海财经大学硕士学位论文,2005
[28]戚安邦,项目挣值分析方法中错误与解决方案[J],数量经济技术经济研究,2004.5: 64-66
[29]长青、吉格迪、李长青,项目绩效评价中挣值分析方法的优化研究[J],中国管理科学,2006.2:65-67
[30]罗建华,工程施工成本预测与控制方法研究[J],人民长江,2006.11: 36-38
[31]付晓灵、张子刚,投标报价中工程项目的成本分析[J],建筑经济,2005.5: 61-64
[32]余晓钟,项目挣值分析指标体系的进一步完善[J],科技管理研究,2007.4 191-193
[33]李公璞,工程项目成本管理探讨[D],武汉大学硕士学位论文2004.5
[34]赵峰,基于关键路径的挣值分析法的优化研究[J],工业技术经济2007.6: 59-63
[35]于洋,建设项目成本控制中关键要素集成控制方法研究[D],北京化工大硕士学位论文,2007
[2]陈捷、王位,浅谈项目施工成本预测的内外因素[J],水利水电技术,2006.6: 48-49
[3]苏亚军,建设工程项目成本的计划与控制方法[J],工程建设与管理,2005.8: 240-241
[4]周祥蕴,工程项目成本控制措施[J],商场现代化,2007.8: 103
[5]尹可,成本核算是施工项目成本管理的核心[J],四川建筑科学研究2004.3: 116
[6]Fleming,QuentinW, Cost/Schedule Control Systems Criteria:TheManagement Guide to C/SCSC,Chicago,Illinois,Probus PublishingCompany,1992.
[7]Driessnack Lt.Gen.Hans.How lt Started,PMA NEWSLETTER[J].PM Performance Management Association,1993.3
[8]Christensen,Davis S, The Costs and Benefits of the Earned Value Management Process,Acquisition Review Quaterly,Fall 1998.
[9]“PMI’98,Long Beach Technical Program,Program Management Process on F/A-18E/F-New Directions,Richard F.Odum,Northrop Grumman Corporation,Carrier,N.Babich,B.Hunt,R.Lepoint,J.Shedd,Northrop Grumman Corporation
[10] NASA,Office of the Secretary of Defense an National Aeronautic and Space Administration.DOD AND NASA GUIDE PERT/COST[M].Washington DC.1962
[11] Cass Donald J.Earned Value Program for DOE Projects [A] AACE-I TRANSACTIONS-1998[C]. AACE-I,1998
[12] ManagementAccounting: Relevance Regained Brian Maskell Management Accounting London; Sep 1988
[13] More executives using Activity-Base Costing(ABC) for strategic decision making anonymous Mid.America Commence Industry Topka,Mar 01,1997
[14] Garrison:Managerial Accounting,10th edition,2003,McGra-Hill,p316
[15]Battikha,Mireille,Sabah Alkass.A Cost-Effective Delay Analysis Technique [J].AACE-ITRANSACTIONS,1994
[16] Alan Webb.Integrated cost and schedule control [J] .Engineering Management,1994.4
[17] J.Davidson Frame,Managing Projects In Organizations Jossey-Bass Inc.Publishers,2003
[18]郭健、魏法杰编著,国外项目挣值管理研究及对我国的启示[J],生产力研究2007.16 102-104
[19]杨继良编著,国外作业成本法推行情况的调查综述[J],会计研究2005.7 81-85
[20]高付建,建筑业工程项目成本管理模式的设计与应用[D],内蒙古大学硕士学位论文,2006
[21]孙东潮,工程项目成本管理中存在的问题与对策分析[J],经济师.2006.7:144-147
[22]郝志坚,工程项目的成本管理[J],国际经济合作,2003.3: 45
[23]王成莲,对工程项目责任成本管理与控制的探讨[J],基建优化.2004.12: 32-34
[24]戚玉虎,强化成本考核是企业节支增盈的关键[J],煤炭经济研究.2003.3 :38-39
[25]孙咏梅,工程项目动态成本控制与企业定额的编制[J],商场现代化,2007.3: 49
[26]江煜、唐艳娟、古丽马兰,建立施工项目成本控制体系的探讨[J],人民长江,2007.8: 111-114
[27]赖炜,价值工程在工程项目管理中的应用研究[D],上海财经大学硕士学位论文,2005
[28]戚安邦,项目挣值分析方法中错误与解决方案[J],数量经济技术经济研究,2004.5: 64-66
[29]长青、吉格迪、李长青,项目绩效评价中挣值分析方法的优化研究[J],中国管理科学,2006.2:65-67
[30]罗建华,工程施工成本预测与控制方法研究[J],人民长江,2006.11: 36-38
[31]付晓灵、张子刚,投标报价中工程项目的成本分析[J],建筑经济,2005.5: 61-64
[32]余晓钟,项目挣值分析指标体系的进一步完善[J],科技管理研究,2007.4 191-193
[33]李公璞,工程项目成本管理探讨[D],武汉大学硕士学位论文2004.5
[34]赵峰,基于关键路径的挣值分析法的优化研究[J],工业技术经济2007.6: 59-63
[35]于洋,建设项目成本控制中关键要素集成控制方法研究[D],北京化工大硕士学位论文,2007