吉林电子信息职业技术学院冶金实训中心的成本控制研究
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摘要
经过33年的改革开放，我国在技能型人才的职业教育和培训上，基本上已具备了初等、中等、高等三级教育相衔接，学历教育和培训共同发展的职业教育体系框架。但在技能型人才培养方面仍属薄弱环节，人才缺口不断增大。据中国人事科学研究院发布的《中国人才报告》，2010年我国专业技术人才供应总量为4000万人，而需求总量为6000万人，专业技术人才在未来几年仍将出现“供不应求”的局面。为此国家和地方政府对于各高职院校实训基地的建设给予了高度的重视和支持。为全面建设省级实验教学示范中心和高职实训基地，提升全省高校实验实践教学工作整体水平，强化学生们的冶金知识和动手操作技能，培养满足市场需求的，适应生产、建设、管理、服务第一线需要的高素质技能型人才，吉林电子信息职业技术学院在中央和吉林省共计300万的投资下，筹建了冶金实训中心。
为有效控制冶金实训中心项目的建设成本，避免出现“概算超估算、预算超概算、结算超预算”的三超现象，本文作者根据研究生期间所学的项目管理的有关知识以及多年来高校工作经验，在查阅大量的相关文献资料的前提下，从项目设计、施工和竣工三个不同的阶段进行了成本控制方案的设计，并提出了具体的实施方案。希望可以找到成本控制的有效方法以减少浪费，增加效益。
本文在分析了我国工程项目成本控制现状的基础上，结合国内高校建设的现状和特点，对吉林电子信息职业技术学院冶金实训中心建设项目的成本构成进行了分析。之后重点分三个阶段——项目设计、项目施工、项目竣工阶段，分别设计了成本控制的方案，并制定了具体的实施计划，详尽阐述了各个阶段的成本控制方法。试图找到不同阶段合理控制成本的有效途径。从建设项目实施的全过程看，项目设计阶段是控制成本的关键阶段，这一阶段应该做到：严格控制投资额；引入竞争机制，实行设计招标；采用限额设计。项目施工阶段是控制项目成本的重要环节，是项目资金投入的关键阶段，这一阶段要做好工程的质量管理、进度管理以及对工程变更的管理，建立成本管理责任制。本文主要采用了挣值分析法来进行施工阶段的成本控制研究，通过对整个工期前两个季度的施工进度和成本消耗的分析，总结出了较好的成本控制方法。在项目竣工阶段，工程竣工决算是控制项目成本的有效保障，这一阶段要严格审核工程量及合同条款，注意各项费用的计取，以更好的控制项目成本。论文的最后提出了对于该项目成本控制方案的保障措施，并探讨了本次论文的研究不足及未来研究展望。
本论文的特点是在借鉴了国内外有关工程建设项目成本控制的先进理念的基础上，以成本学、管理学、运筹学等学科为理论前提，综合运用项目管理方面的相关知识，通过查阅文献资料与实际调研相结合、理论分析与实际案例研究相结合的方式对吉林电子信息职业技术学院冶金实训中心建设项目进行了实证研究，力求为高校实训中心建设项目成本控制的相关问题提供可借鉴的、具有实际指导意义的有效方法。
After33years of reform and opening up, Current skilled talents in vocationaleducation and training in China basically has primary, secondary, high levels linked toeducation, and also has academic education and training framework for jointdevelopment in vocational education system. But it is still a weak link in the skilledpersonnel training，and talented person's indentation continuously enlarges.《Chinesetalented person reports》 that releases according to Chinese personnel scienceinstitute for research, our country professional technique talented person supplies thetotal amount as40million people in2010, while the need total amount is60millionpeople, the professional technique talented person still will appear the situation of"supply falls short of demand" for several years in the future. So the nation and localgovernment give higher value and support to the construction of each senior highvocational school college training base. For building a provincial experimentalteaching demonstration centers and vocational training base, enhancing the overalllevel of the experimental practice teaching on the province's colleges and universities,strengthen the metallurgical knowledge and hands-on skills, training high-qualityskilled personnel who can meet the market demand and adapt to the production,construction, management and service the first line, Jilin Technology College ofElectronic Information has invested a total of3million in the central and provincialfor building a metallurgical training Center.
In order to effective control the cost of the construction project training center ofmetallurgy, avoid "budget exceeds the estimation, the budget estimates, the settlement budget" three higher phenomenon, the author according to the knowledge of theproject management during graduate students learned and work experience aboutuniversities for many years, with consulting a large number of related literaturematerial, design the cost control scheme from three different phases of the projectdesign, construction and completion, and put forward the concrete implementationplan. Hope I can find cost control is effective method to reduce the waste and increaseefficiency.
On the basis of analyzing the present situation of our country's constructionproject cost control, and combining the domestic status and the characteristics of theconstruction of colleges and universities, this paper analyzes the form of the costabout the project of the metallurgical training center of Jilin Technology College ofElectronic Information. Then key projects can be divided into three stages：projectdesign, project construction, project completion phase. It respectively designs the costcontrol of solutions, and formulated the concrete implementation plan, detailedintroduces each phase of the cost control method. Try to find the different stages ofreasonable control cost effective way. From the whole process of construction projectimplementation, project design phase is the key stage of cost control, this phaseshould do: strict control investment; Introducing competition mechanism, designbidding; Adopt quota design. Project construction stage is the important link of theproject cost control, and is a key stage of project investments, the stage should makethe quality of the construction management, progress management and engineeringchange management, the establishment of a cost management system. This papermainly adopts earned value analysis method to control the cost of the constructionstage, through analysis the construction schedule and the consumption of cost for thefirst two quarter of work, to summed up a good cost control method. In the projectcompletion phase, project completion final accounts is the effective guarantee of theproject cost control, this phase should audit strictly bill and the terms of the contract, pay attention to the cost of the plan to take, in order to better control the project cost.Finally the paper puts forward to the security measures of the project cost controlscheme, and discusses the problems of the paper and the future research prospect.
The characteristic of this thesis is to learn from the advanced domestic andinternational engineering and construction project cost control concept. On the basisof costs, management science, operations and so on to the integrated use of projectmanagement, though the way that combined with literature data and practicalresearch、theoretical analysis and practical case studies, the paper conductedempirical studies to the project of the metallurgical training center of Jilin TechnologyCollege of Electronic Information, strive to provide reference for the college trainingCenter construction project cost control, and method with an effective way ofpractical significance.
为有效控制冶金实训中心项目的建设成本，避免出现“概算超估算、预算超概算、结算超预算”的三超现象，本文作者根据研究生期间所学的项目管理的有关知识以及多年来高校工作经验，在查阅大量的相关文献资料的前提下，从项目设计、施工和竣工三个不同的阶段进行了成本控制方案的设计，并提出了具体的实施方案。希望可以找到成本控制的有效方法以减少浪费，增加效益。
本文在分析了我国工程项目成本控制现状的基础上，结合国内高校建设的现状和特点，对吉林电子信息职业技术学院冶金实训中心建设项目的成本构成进行了分析。之后重点分三个阶段——项目设计、项目施工、项目竣工阶段，分别设计了成本控制的方案，并制定了具体的实施计划，详尽阐述了各个阶段的成本控制方法。试图找到不同阶段合理控制成本的有效途径。从建设项目实施的全过程看，项目设计阶段是控制成本的关键阶段，这一阶段应该做到：严格控制投资额；引入竞争机制，实行设计招标；采用限额设计。项目施工阶段是控制项目成本的重要环节，是项目资金投入的关键阶段，这一阶段要做好工程的质量管理、进度管理以及对工程变更的管理，建立成本管理责任制。本文主要采用了挣值分析法来进行施工阶段的成本控制研究，通过对整个工期前两个季度的施工进度和成本消耗的分析，总结出了较好的成本控制方法。在项目竣工阶段，工程竣工决算是控制项目成本的有效保障，这一阶段要严格审核工程量及合同条款，注意各项费用的计取，以更好的控制项目成本。论文的最后提出了对于该项目成本控制方案的保障措施，并探讨了本次论文的研究不足及未来研究展望。
本论文的特点是在借鉴了国内外有关工程建设项目成本控制的先进理念的基础上，以成本学、管理学、运筹学等学科为理论前提，综合运用项目管理方面的相关知识，通过查阅文献资料与实际调研相结合、理论分析与实际案例研究相结合的方式对吉林电子信息职业技术学院冶金实训中心建设项目进行了实证研究，力求为高校实训中心建设项目成本控制的相关问题提供可借鉴的、具有实际指导意义的有效方法。
After33years of reform and opening up, Current skilled talents in vocationaleducation and training in China basically has primary, secondary, high levels linked toeducation, and also has academic education and training framework for jointdevelopment in vocational education system. But it is still a weak link in the skilledpersonnel training，and talented person's indentation continuously enlarges.《Chinesetalented person reports》 that releases according to Chinese personnel scienceinstitute for research, our country professional technique talented person supplies thetotal amount as40million people in2010, while the need total amount is60millionpeople, the professional technique talented person still will appear the situation of"supply falls short of demand" for several years in the future. So the nation and localgovernment give higher value and support to the construction of each senior highvocational school college training base. For building a provincial experimentalteaching demonstration centers and vocational training base, enhancing the overalllevel of the experimental practice teaching on the province's colleges and universities,strengthen the metallurgical knowledge and hands-on skills, training high-qualityskilled personnel who can meet the market demand and adapt to the production,construction, management and service the first line, Jilin Technology College ofElectronic Information has invested a total of3million in the central and provincialfor building a metallurgical training Center.
In order to effective control the cost of the construction project training center ofmetallurgy, avoid "budget exceeds the estimation, the budget estimates, the settlement budget" three higher phenomenon, the author according to the knowledge of theproject management during graduate students learned and work experience aboutuniversities for many years, with consulting a large number of related literaturematerial, design the cost control scheme from three different phases of the projectdesign, construction and completion, and put forward the concrete implementationplan. Hope I can find cost control is effective method to reduce the waste and increaseefficiency.
On the basis of analyzing the present situation of our country's constructionproject cost control, and combining the domestic status and the characteristics of theconstruction of colleges and universities, this paper analyzes the form of the costabout the project of the metallurgical training center of Jilin Technology College ofElectronic Information. Then key projects can be divided into three stages：projectdesign, project construction, project completion phase. It respectively designs the costcontrol of solutions, and formulated the concrete implementation plan, detailedintroduces each phase of the cost control method. Try to find the different stages ofreasonable control cost effective way. From the whole process of construction projectimplementation, project design phase is the key stage of cost control, this phaseshould do: strict control investment; Introducing competition mechanism, designbidding; Adopt quota design. Project construction stage is the important link of theproject cost control, and is a key stage of project investments, the stage should makethe quality of the construction management, progress management and engineeringchange management, the establishment of a cost management system. This papermainly adopts earned value analysis method to control the cost of the constructionstage, through analysis the construction schedule and the consumption of cost for thefirst two quarter of work, to summed up a good cost control method. In the projectcompletion phase, project completion final accounts is the effective guarantee of theproject cost control, this phase should audit strictly bill and the terms of the contract, pay attention to the cost of the plan to take, in order to better control the project cost.Finally the paper puts forward to the security measures of the project cost controlscheme, and discusses the problems of the paper and the future research prospect.
The characteristic of this thesis is to learn from the advanced domestic andinternational engineering and construction project cost control concept. On the basisof costs, management science, operations and so on to the integrated use of projectmanagement, though the way that combined with literature data and practicalresearch、theoretical analysis and practical case studies, the paper conductedempirical studies to the project of the metallurgical training center of Jilin TechnologyCollege of Electronic Information, strive to provide reference for the college trainingCenter construction project cost control, and method with an effective way ofpractical significance.
引文
[1]徐瑞琦.长影世纪村项目的成本控制问题研究[D].吉林大学，2006：19-33.
[2]李延罡.工程施工项目成本管控问题研究[J].建筑经济，2007(6)：84-85.
[3]肖璐.工程项目成本控制关键点研究—基于CG高铁项目的案例分析[D].西南财经大学，2011：3-6
[4]宋凤莲，卜浩，余韬.工程项目管理与项目成本控制[J].四川建材，2011,37(2)：236-237
[5]李晓华.基于挣值法的施工成本控制研究[J].科技信息，2011
[6]何鹏.挣值法在建筑工程项目管理中的应用[J].四川水利，2010（1）
[7]张雷.建筑施工项目成本控制研究[D].合肥工业大学，2009：13-24.
[8]岳艳.浅谈高校基础投资成本的全过程控制[J].化工高等教育，2006(2)：77-78
[9]陈尚军.浅谈工程项目的成本控制方法[J].四川建筑，2010.2,30(1)：244-245
[10]李和军.高校基建工程造价管理和控制[J].建筑经济，2006（2）：79-81
[11]李绿缘.建筑施工企业成本控制问题研究[D].暨南大学，2002：24-34
[12]江煜，唐艳娟，古丽·马兰.施工阶段成本控制关键点[J].管理成本管理，2007(7)：75
[13]张凯.施工项目管理与项目成本控制[J].科协论坛.2011(7)：36
[14]张桂春.挣值分析法在高校基建项目建设成本控制中的应用[D].中国海洋大学，2009：16-21；22-24
[15]王屹.建筑工程项目施工成本控制研究与实践[D].重庆大学，2008：3-5；29-34
[16]谭芳波.建筑装修工程项目成本控制过程后评价研究[D].中北大学，2011：11-14
[17]翁益郎.基于挣值法的房地产项目成本控制研究[D].重庆大学，2010：12-14；22-32
[18]冀玉芹.高校工程建设项目成本控制研究[D].中国海洋大学，2008：6-10；18-25；32-34
[19]董艳梅.工程项目成本管理与成本控制[J].山西建筑，2010.12,36(36)：265
[20]关一卓.施工项目成本管理[D].吉林大学，2005：10-22
[21]顾新花.建筑企业竣工阶段成本控制初探[J].中国农业会计2012（1）：10-11
[22]宋坤.施工建设项目成本控制的研究[D].东北财经大学，2011：3-5；28-34
[23]方忠良.浅谈建筑企业竣工阶段的成本控制[J].财会月刊2011（4）：46-47
[24]丛培经.施工项目竣工验收阶段的管理[J].施工技术2003.5，32（5）：58-59
[25]卢培猛.试析高校基建投资造价的控制与监管[J].建筑管理现代化,2006(2)：61-63
[26]冯晓红.建立工程设计阶段造价控制体系田[J].建筑经济，2003(4)：61-62
[2]李延罡.工程施工项目成本管控问题研究[J].建筑经济，2007(6)：84-85.
[3]肖璐.工程项目成本控制关键点研究—基于CG高铁项目的案例分析[D].西南财经大学，2011：3-6
[4]宋凤莲，卜浩，余韬.工程项目管理与项目成本控制[J].四川建材，2011,37(2)：236-237
[5]李晓华.基于挣值法的施工成本控制研究[J].科技信息，2011
[6]何鹏.挣值法在建筑工程项目管理中的应用[J].四川水利，2010（1）
[7]张雷.建筑施工项目成本控制研究[D].合肥工业大学，2009：13-24.
[8]岳艳.浅谈高校基础投资成本的全过程控制[J].化工高等教育，2006(2)：77-78
[9]陈尚军.浅谈工程项目的成本控制方法[J].四川建筑，2010.2,30(1)：244-245
[10]李和军.高校基建工程造价管理和控制[J].建筑经济，2006（2）：79-81
[11]李绿缘.建筑施工企业成本控制问题研究[D].暨南大学，2002：24-34
[12]江煜，唐艳娟，古丽·马兰.施工阶段成本控制关键点[J].管理成本管理，2007(7)：75
[13]张凯.施工项目管理与项目成本控制[J].科协论坛.2011(7)：36
[14]张桂春.挣值分析法在高校基建项目建设成本控制中的应用[D].中国海洋大学，2009：16-21；22-24
[15]王屹.建筑工程项目施工成本控制研究与实践[D].重庆大学，2008：3-5；29-34
[16]谭芳波.建筑装修工程项目成本控制过程后评价研究[D].中北大学，2011：11-14
[17]翁益郎.基于挣值法的房地产项目成本控制研究[D].重庆大学，2010：12-14；22-32
[18]冀玉芹.高校工程建设项目成本控制研究[D].中国海洋大学，2008：6-10；18-25；32-34
[19]董艳梅.工程项目成本管理与成本控制[J].山西建筑，2010.12,36(36)：265
[20]关一卓.施工项目成本管理[D].吉林大学，2005：10-22
[21]顾新花.建筑企业竣工阶段成本控制初探[J].中国农业会计2012（1）：10-11
[22]宋坤.施工建设项目成本控制的研究[D].东北财经大学，2011：3-5；28-34
[23]方忠良.浅谈建筑企业竣工阶段的成本控制[J].财会月刊2011（4）：46-47
[24]丛培经.施工项目竣工验收阶段的管理[J].施工技术2003.5，32（5）：58-59
[25]卢培猛.试析高校基建投资造价的控制与监管[J].建筑管理现代化,2006(2)：61-63
[26]冯晓红.建立工程设计阶段造价控制体系田[J].建筑经济，2003(4)：61-62
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