GD建筑公司施工项目创收管理研究
摘要
随着社会主义市场经济的建立和发展,施工企业项目获利空间越来越小,因此施工方应以合同管理为突破口,建立与现代企业制度相适应的创收管理体系,使企业在环境瞬息万变的市场经营中准确把握创收机会,做出正确的经营决策和投资决策,促进企业加速发展。
本文以建筑企业中成本管理的创收体系为研究对象,研究过程中采取理论论述与具体项目实践相结合的方式,侧重项目管理中的合同管理理念的创新。通过对GD建筑公司多个项目合同管理的运作研究分析,从中发现其先进的创收管理体系。本文运用现有的施工企业创收理论基础和实际运作机制结合研究的方式,提取出可供借鉴的项目管理经验。主要内容如下：
首先,引用了一些学者的理论依据,阐述了施工单位创收的定义。具体介绍了GD建筑公司的现有的创收机制和创收方法,包括本公司报价方法,尤其是不平衡报价法的应用；还介绍了合同外收入的三大支柱,包括变更、价款调整和索赔。这四种创收手段有着各自的方法,用相应的案例说明了每一种创收方法的有效性。
其次,记录了公司在创收管理方面存在的问题,不论哪种创收手段都有优点也有缺点,运用不恰当不能盈利反而亏损,本文以案例的形式说明各种创收手段存在的缺陷和常见纠纷。面对业主的强势限制和有意刁难,本文介绍了施工企业创收所面临的困难。依照《民法通则》、《建筑法》、合同示范文本、08《清单计价规范》等规定,笔者对上述的缺陷和纠纷逐一进行了分析,提出相应的解决困难的办法,总结了一系列预防纠纷的途径和有针对性的对策建议。
最后,设计了全新的施工项目创收机制。其中包括：不平衡报价分析机制,变更处理流程,索赔各阶段处理要点,以及中标、变更、价款调整、索赔综合机制,图文并茂的说明了报价、变更、价款调整、索赔的内在关系。用公司近期发生的施工项目进行了详细的剖析,用大量报表数据验证了新创收机制的有效性。
笔者希望通过初浅的研究能给GD建筑公司进一步的发展提供有益的帮助,同时期待能够对国内一大批建筑工程公司提供一些有益的参考。
With the establishment and development of socialist market economy, project construction enterprises are getting smaller and smaller profit margins. Therefore, the construction enterprises should take the contract management as a breakthrough and establish an income-generating system adaptable to modern enterprise system so that to the construction enterprises can seize opportunities to create profit accurately in a rapidly changing market environment, make correct business decisions and investment decisions, and enhance their development.
In this paper, the research object is the income-generating system of cost management in construction enterprises. It adopts the integration of the theoretical discussion and the practice of specific projects, focuses on the innovation of contract management philosophy in the research process. By researching and analyzing the operation of multiple projects in GD Construction Company, the paper finds out its advanced income-generating system. By applying theoretical basis of income generation of the modern construction enterprises and the practical operational mechanisms, the paper puts forward project management experience as shown in the following main content.
Firstly, the paper makes reference to some scholars'theoretical basis and defines the income generation of construction companies. In detail, it introduces the current income generating mechanisms and income-generating methods in GD Construction Company, including the way of bidding in the company, especially the implementation of unbalanced bid. It also introduces the three pillars of non-contract income, including variation, fluctuation adjustment and claim. The four income generation means have different methods, each of whose validity is explained in the corresponding cases.
Secondly, the paper records the existing problems of the income generating management in the company. All income generating methods have their respective advantages and disadvantages. The company cannot get profit and may has deficit in case of inappropriate methods. This article explains the defects and common disputes in various income generation methods in specific cases. In terms of the strong restrictions and deliberate trouble-making of the proprietors, the paper introduces the difficulties of income generation faced by construction enterprises. In accordance with the "Civil Law" "Construction Law". the contract model text,08 "list pricing norms" and other regulations, the author analyzes the defects and disputes mentioned above successively, proposes appropriate ways to solve problems and summarizes a series of targeted ways and countermeasures of preventing disputes.
At last, it designs brand new income-generating mechanism of construction project, including analysis mechanism of unbalanced bid, changing processing flow, main points to claim processing in each phase as well as comprehensive mechanism of bid-winning, variation, fluctuation adjustment and claim, illustrating internal relation among bidding, variation, fluctuation adjustment and claim in a massive and lyrical outpouring of words and photographs. Detailed analysis is made on recent construction projects of the company and the new income-generating mechanism has been proved to be effective by a large number of report data. The author hopes to bring beneficial helps for further development of GD Construction Company by preliminary research and expects to provide some helpful reference for a good many domestic construction engineering companies in the meantime.
The author hope to provide useful assistance for the further development of GD conststr ction company by my shallow research.Besides.the author also look forward to providing so me useful information for a large number of domestic construction companies.
本文以建筑企业中成本管理的创收体系为研究对象,研究过程中采取理论论述与具体项目实践相结合的方式,侧重项目管理中的合同管理理念的创新。通过对GD建筑公司多个项目合同管理的运作研究分析,从中发现其先进的创收管理体系。本文运用现有的施工企业创收理论基础和实际运作机制结合研究的方式,提取出可供借鉴的项目管理经验。主要内容如下：
首先,引用了一些学者的理论依据,阐述了施工单位创收的定义。具体介绍了GD建筑公司的现有的创收机制和创收方法,包括本公司报价方法,尤其是不平衡报价法的应用；还介绍了合同外收入的三大支柱,包括变更、价款调整和索赔。这四种创收手段有着各自的方法,用相应的案例说明了每一种创收方法的有效性。
其次,记录了公司在创收管理方面存在的问题,不论哪种创收手段都有优点也有缺点,运用不恰当不能盈利反而亏损,本文以案例的形式说明各种创收手段存在的缺陷和常见纠纷。面对业主的强势限制和有意刁难,本文介绍了施工企业创收所面临的困难。依照《民法通则》、《建筑法》、合同示范文本、08《清单计价规范》等规定,笔者对上述的缺陷和纠纷逐一进行了分析,提出相应的解决困难的办法,总结了一系列预防纠纷的途径和有针对性的对策建议。
最后,设计了全新的施工项目创收机制。其中包括：不平衡报价分析机制,变更处理流程,索赔各阶段处理要点,以及中标、变更、价款调整、索赔综合机制,图文并茂的说明了报价、变更、价款调整、索赔的内在关系。用公司近期发生的施工项目进行了详细的剖析,用大量报表数据验证了新创收机制的有效性。
笔者希望通过初浅的研究能给GD建筑公司进一步的发展提供有益的帮助,同时期待能够对国内一大批建筑工程公司提供一些有益的参考。
With the establishment and development of socialist market economy, project construction enterprises are getting smaller and smaller profit margins. Therefore, the construction enterprises should take the contract management as a breakthrough and establish an income-generating system adaptable to modern enterprise system so that to the construction enterprises can seize opportunities to create profit accurately in a rapidly changing market environment, make correct business decisions and investment decisions, and enhance their development.
In this paper, the research object is the income-generating system of cost management in construction enterprises. It adopts the integration of the theoretical discussion and the practice of specific projects, focuses on the innovation of contract management philosophy in the research process. By researching and analyzing the operation of multiple projects in GD Construction Company, the paper finds out its advanced income-generating system. By applying theoretical basis of income generation of the modern construction enterprises and the practical operational mechanisms, the paper puts forward project management experience as shown in the following main content.
Firstly, the paper makes reference to some scholars'theoretical basis and defines the income generation of construction companies. In detail, it introduces the current income generating mechanisms and income-generating methods in GD Construction Company, including the way of bidding in the company, especially the implementation of unbalanced bid. It also introduces the three pillars of non-contract income, including variation, fluctuation adjustment and claim. The four income generation means have different methods, each of whose validity is explained in the corresponding cases.
Secondly, the paper records the existing problems of the income generating management in the company. All income generating methods have their respective advantages and disadvantages. The company cannot get profit and may has deficit in case of inappropriate methods. This article explains the defects and common disputes in various income generation methods in specific cases. In terms of the strong restrictions and deliberate trouble-making of the proprietors, the paper introduces the difficulties of income generation faced by construction enterprises. In accordance with the "Civil Law" "Construction Law". the contract model text,08 "list pricing norms" and other regulations, the author analyzes the defects and disputes mentioned above successively, proposes appropriate ways to solve problems and summarizes a series of targeted ways and countermeasures of preventing disputes.
At last, it designs brand new income-generating mechanism of construction project, including analysis mechanism of unbalanced bid, changing processing flow, main points to claim processing in each phase as well as comprehensive mechanism of bid-winning, variation, fluctuation adjustment and claim, illustrating internal relation among bidding, variation, fluctuation adjustment and claim in a massive and lyrical outpouring of words and photographs. Detailed analysis is made on recent construction projects of the company and the new income-generating mechanism has been proved to be effective by a large number of report data. The author hopes to bring beneficial helps for further development of GD Construction Company by preliminary research and expects to provide some helpful reference for a good many domestic construction engineering companies in the meantime.
The author hope to provide useful assistance for the further development of GD conststr ction company by my shallow research.Besides.the author also look forward to providing so me useful information for a large number of domestic construction companies.
引文
[1]田威.创收的三大支柱及“不可抗力”.国际经济合作.2001(1)：1-2
[2]全国一级建造师执业资格考试用书编写委员会.建设工程项目管理..中国及按住工业出版社.2010：92-93
[3]闫文周,高琳.对固定总价合同价款调整的探讨.商场现代化.2007：1-2
[4]住房和城乡建设部.GB 50500-2008建设工程工程量清单计价规范.2008.
[5]中华人民共和国建设部国家工商行政管理局.GF-1999-0201建设工程施工合同(示范文本).1999.
[6]田威FIDIC合同条件应用实务.中国建筑工业出版社.2003.
[7]刘玉杰,何伯森.国际工程承包的价款调整工作.国际经济合作.2005(11).
[8]申健.国际工程创收的“四大支柱”.广西电业.2007(4).
[9]原林.如何做好施工企业的二次经营.铁路工程造价管理.2007(2).
[10]王宗江.施工企业项日成本管理的创新.商场现代化.2010(9).
[11]周虹君,黄有亮.承包商如何做好工程变更.工程建设与设计.2008(2)
[12]尹贻林.工程造价计价与控制.中国计划出版社.2009.
[13]周学军.工程项目投标招标策略与案例.山东科学技术出版社.2003.
[14]广州市建设工程造价管理站.广州建设工程造价信息.2009(6)：20
[15]杨丽君.浅谈08清单计价规范在工程中的应用.城市建设与商业网点.2009(36).
[16]文田晟.工程实施阶段08《清单计价规范》下的施工合同管理.广东建材.2009(7).
[17]商碧娥.浅谈不平衡报价的防范和对策.商品与质量、建筑与发展.2010(1).
[18]崔骊珠.浅谈工程量清单模式下的不平衡报价.山西建筑2008(8).
[19]郑冬梅,武仲敏.工程量清单招标中不平衡报价的防范煤气与热力2005(7).
[20]陈瑜,陈金华,夏光明,汤宝妹.工程量清单计价模式中不平衡报价模型研究.武汉理工大学学报.2005(12).
[21]王聚兴.浅谈工程量清单招投标.现代经济信息.2010(20).
[22]高华阳.建设工程施工企业工程现场签证技巧.发展.2007(5).
[23]黄祥炎.发包方在工程变更与签证中的管理.科技资讯.2007(12).
[24]王璟.工程签证效力之争.施工企业管理.2009(11).
[25]张书华.加强现场签证管理是工程结算的关键.科学之友.2008(26).
[26]林晓晖,方咸淼.浅议工程索赔中工程签证的实务管理.中国工程咨询.2006(7).
[27]何燕,李陆军.军建设工程签证和索赔简析.科技信息2009(33).
[28]陈三潮,汪玉君,李轶,张荣贺.由现场签证引发的合同外工程的处理与计量.水利技术监督.2006(6).
[29]叶红梅.由现场签证引发的合同外工程的处理与计量.广东建材.2007(12).
[30]刘怡,董美宁.建筑工程索赔工期与成本分析.硅谷.2009(15).
[31]杨翠萍,陈迪秋.建设单位预防工程索赔的探讨.武汉工程大学学报.2008(5).
[32]毛锦艳.浅议项目管理中的工程索赔.科技情报开发与经济.2006(7).
[33]宋琳.浅谈设计变更管理.价值工程.2010(18).
[34]Matthews.L.M.Estimating Manufcaturing Costs.Mcgraw-Hill.1993.
[35]Mishan.E.J.Cost-Benefit Analysis.Praeger Publishers.1976.
[36]Graham Wincha.The construction firm and the construction project:a transaction cost approach.ARCOM Research Methodology Conference, UMIST.1998.
[37]AIZ. Ren, C. J. Anumba. Learning in multi-agent systems:a case study of construction claims negotiation.Centre for Innovative Construction Engineering (CICE), Loughborough University.2003.
[38]A. A. Aibinu and G. O. Jagboro.The effects of construction delays on project delivery in Nigerian construction industry.International Journal of Project Management.2002.
[39]K. W. Chaua,A. Walkera.The measurement of total factor productivity of the Hong Kong construction industry.Construction Management and Economics.1988.
[40]David W. Cattell1, Paul A. Bowen2, and Ammar P. Kaka3.Review of Unbalanced Bidding Models in Construction.J. Constr. Engrg. and Mgmt.2007.
[41]David Arditi.Ranon Chotibhongs.Detection and prevention of unbalanced bids.journal Construction Management and Economics.2009.
[42]Stark, R M.UNBALANCED BIDDING MODELS THEORY. Journal of the Construction Division.1968.
[43]F. Khosrowshahi a and. P. Kaka.Estimation of project total cost and duration for housing projects in the U.K. Building and Environment.1996.31(4).
[44]Murali Sambasivan and Yau Wen Soon.Causes and effects of delays in Malaysian construction industry.International Journal of Project Management 2007,25(5).
[45]Daniel W. M. Chana and Mohan M. Kumaraswamya. An evaluation of construction time performance in the building industry.Building and Environment.1996,31(6)
[46]Martin Bettsa; Peter Lansleyb.Construction Management and Economics:A review of the first ten years.Construction Management and Economics.1993,11(4).
[47]Anthony Walker, Chau Kwong Wing.The relationship between construction project management theory and transaction cost economics.2001.
[48]Finkel, Gerald.The economics of the construction industry. M.E. Sharpe (Armonk, N.Y.).1997.
[49]Stone.P.A. Building economy.Third edition. Pergamon Press,Elmsford.NY.1993.
[50]Sun Sheng Han, George Ofori.Construction industry in China's regional economy 1990-1998.Construction Management & Economics.2001.
[2]全国一级建造师执业资格考试用书编写委员会.建设工程项目管理..中国及按住工业出版社.2010：92-93
[3]闫文周,高琳.对固定总价合同价款调整的探讨.商场现代化.2007：1-2
[4]住房和城乡建设部.GB 50500-2008建设工程工程量清单计价规范.2008.
[5]中华人民共和国建设部国家工商行政管理局.GF-1999-0201建设工程施工合同(示范文本).1999.
[6]田威FIDIC合同条件应用实务.中国建筑工业出版社.2003.
[7]刘玉杰,何伯森.国际工程承包的价款调整工作.国际经济合作.2005(11).
[8]申健.国际工程创收的“四大支柱”.广西电业.2007(4).
[9]原林.如何做好施工企业的二次经营.铁路工程造价管理.2007(2).
[10]王宗江.施工企业项日成本管理的创新.商场现代化.2010(9).
[11]周虹君,黄有亮.承包商如何做好工程变更.工程建设与设计.2008(2)
[12]尹贻林.工程造价计价与控制.中国计划出版社.2009.
[13]周学军.工程项目投标招标策略与案例.山东科学技术出版社.2003.
[14]广州市建设工程造价管理站.广州建设工程造价信息.2009(6)：20
[15]杨丽君.浅谈08清单计价规范在工程中的应用.城市建设与商业网点.2009(36).
[16]文田晟.工程实施阶段08《清单计价规范》下的施工合同管理.广东建材.2009(7).
[17]商碧娥.浅谈不平衡报价的防范和对策.商品与质量、建筑与发展.2010(1).
[18]崔骊珠.浅谈工程量清单模式下的不平衡报价.山西建筑2008(8).
[19]郑冬梅,武仲敏.工程量清单招标中不平衡报价的防范煤气与热力2005(7).
[20]陈瑜,陈金华,夏光明,汤宝妹.工程量清单计价模式中不平衡报价模型研究.武汉理工大学学报.2005(12).
[21]王聚兴.浅谈工程量清单招投标.现代经济信息.2010(20).
[22]高华阳.建设工程施工企业工程现场签证技巧.发展.2007(5).
[23]黄祥炎.发包方在工程变更与签证中的管理.科技资讯.2007(12).
[24]王璟.工程签证效力之争.施工企业管理.2009(11).
[25]张书华.加强现场签证管理是工程结算的关键.科学之友.2008(26).
[26]林晓晖,方咸淼.浅议工程索赔中工程签证的实务管理.中国工程咨询.2006(7).
[27]何燕,李陆军.军建设工程签证和索赔简析.科技信息2009(33).
[28]陈三潮,汪玉君,李轶,张荣贺.由现场签证引发的合同外工程的处理与计量.水利技术监督.2006(6).
[29]叶红梅.由现场签证引发的合同外工程的处理与计量.广东建材.2007(12).
[30]刘怡,董美宁.建筑工程索赔工期与成本分析.硅谷.2009(15).
[31]杨翠萍,陈迪秋.建设单位预防工程索赔的探讨.武汉工程大学学报.2008(5).
[32]毛锦艳.浅议项目管理中的工程索赔.科技情报开发与经济.2006(7).
[33]宋琳.浅谈设计变更管理.价值工程.2010(18).
[34]Matthews.L.M.Estimating Manufcaturing Costs.Mcgraw-Hill.1993.
[35]Mishan.E.J.Cost-Benefit Analysis.Praeger Publishers.1976.
[36]Graham Wincha.The construction firm and the construction project:a transaction cost approach.ARCOM Research Methodology Conference, UMIST.1998.
[37]AIZ. Ren, C. J. Anumba. Learning in multi-agent systems:a case study of construction claims negotiation.Centre for Innovative Construction Engineering (CICE), Loughborough University.2003.
[38]A. A. Aibinu and G. O. Jagboro.The effects of construction delays on project delivery in Nigerian construction industry.International Journal of Project Management.2002.
[39]K. W. Chaua,A. Walkera.The measurement of total factor productivity of the Hong Kong construction industry.Construction Management and Economics.1988.
[40]David W. Cattell1, Paul A. Bowen2, and Ammar P. Kaka3.Review of Unbalanced Bidding Models in Construction.J. Constr. Engrg. and Mgmt.2007.
[41]David Arditi.Ranon Chotibhongs.Detection and prevention of unbalanced bids.journal Construction Management and Economics.2009.
[42]Stark, R M.UNBALANCED BIDDING MODELS THEORY. Journal of the Construction Division.1968.
[43]F. Khosrowshahi a and. P. Kaka.Estimation of project total cost and duration for housing projects in the U.K. Building and Environment.1996.31(4).
[44]Murali Sambasivan and Yau Wen Soon.Causes and effects of delays in Malaysian construction industry.International Journal of Project Management 2007,25(5).
[45]Daniel W. M. Chana and Mohan M. Kumaraswamya. An evaluation of construction time performance in the building industry.Building and Environment.1996,31(6)
[46]Martin Bettsa; Peter Lansleyb.Construction Management and Economics:A review of the first ten years.Construction Management and Economics.1993,11(4).
[47]Anthony Walker, Chau Kwong Wing.The relationship between construction project management theory and transaction cost economics.2001.
[48]Finkel, Gerald.The economics of the construction industry. M.E. Sharpe (Armonk, N.Y.).1997.
[49]Stone.P.A. Building economy.Third edition. Pergamon Press,Elmsford.NY.1993.
[50]Sun Sheng Han, George Ofori.Construction industry in China's regional economy 1990-1998.Construction Management & Economics.2001.
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