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分类号:UDC:编号工程硕士学位论文我国建筑工程项目成本控制研究硕士研究生:李卫国指导教师:肖振红企业导师:谭建安工程领域:项目管理学位论文主审人:陈伟教授高级工程师教授哈尔滨工程大学2007年5月分类号:UDC编号工程硕士学位论文我国建筑工程项目成本控制研究硕士研究生:李卫国指导教师:肖振红教授企业导师:谭建安高级工程师学位级别:工程硕士工程领域:项目管理所在单位:中国网通(集团)有限公司黑龙江省分公司论文提交日期:2007年5月论文答辩日期:2007年6月学位授予单位:哈尔滨工程大学ClassifiedIndex:U.D.C:ADissertationfortheDegreeofM.EngStudyontheControlofConstructionalEngineeringProjeetCostsofChinaCandidate:LIW七iguoSuPervisor:Prof.XiaoZhenhongEnterpriseSuPervisor:seniorengineer.TanjiananAeademieDegreeAPPlied:MasterofEngineeringSPeeiality:ProjeetmanagementDateofSubmission:May，2007DateofOralExamination:June，2007University:HarbinEngineeringUniversity洛哈尔滨工程大学学位论文原创I胜声明本人郑重声明:本论文的所有工作，是在导师的指导下，由作者本人独立完成的。有关观点、方法、数据和文献等的引用己在文中指出，并与参考文献相对应。除文中己经注明引用的内容外，本论文不包含任何其他个人或集体已经公开发表的作品成果。对本文的研究做出重要贡献的个人和集体，均己在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。作者(签字):日期:年月日哈尔滨工程大学工程硕士学位论文摘要我国工程建设项目众多、投资巨大，但工程施工项目的成本控制研究相对滞后。随着改革的不断深化，市场竞争机制逐渐形成，建筑企业的生产和管理发生了深刻的变化，项目成本控制是决定建筑施工企业市场竞争力的关键，是工程项目管理的中心内容，因此研究项目成本控制对提高施工企业市场竞争力具有十分重要的现实意义。本文对当前施工项目成本控制现状进行分析，指出其存在的主要问题是尚未形成完善的责权利相结合的成本控制体系和缺乏全过程的成本控制。针对这些问题，本文提出要对建筑工程项目招投标阶段、施工准备阶段、施工过程及工程竣工验收阶段实施全过程的成本控制，并建立了以项目经理为核心的项目成本控制体系，围绕成本控制这个中心，合理设置控制目标，明确成本控制责任，并分解和落实到各有关责任单位和个人，并完善了建筑工程项目成本控制的方法，从而保证了项目控制目标的实现。最后论文结合工程实际进行实证分析，对项目成本控制的应用进行了研究，并将挣值理论应用到实际工程的成本控制中去，取得了良好的经济效益，验证了所建立的项目成本控制体系的可行性和有效性。关键词:建筑工程项目;成本控制;成本控制体系亿哈尔滨工程大学工程硕士学位论文AbstraCtTherearemanyProjeetsinoureountrywiththeenormousinvestmentbutthestudyontheeontrolofProjeeteostsfallsbehind.AsthedeveloPmentofreformandtheformofmarketeomPetitionsysteminoureountry，theeonstructionenterprise’5ProduetionandmanagementhavehadthedeePtransformation.TheProjeeteostconirol15thekeythatdireetlywillaffectthemarketcomPetitionoftheeonstruetionenierpriseand15theeentraleontentofProjeetmanagement.ConsequenilyresearehingProjeeteosteontrolhasgotthePraetiealsignificancetoenforeethemarketeomPetitivePowerofeonstruetionenterprise.ThisPaPeranalyzestheeontrolofthePresentProjeetmanagementandPointoutitsmajorProblem15thatwehaven，tformedtheeostcontrolmanagementoffulleombinationofdutyandProfitandtotheluckofeosteontrolduringtheeourse.RelatingtheseProblems，thisPapersuggeststhefulleourseeosteontrolabouttheconstruetionProjeet，ineludingCB(eomPetitivebidding)andtender，PreParationofconstruetiontheeourseofeonstruetionandaeeePtaneeoftheeonstruetion.AndbuildstheProjeeteosteonirolwiththemangerasaleader.Aroundthiseentraltask，wemushsetuPrationalProjecteontrolandmakeresPonsibilitiesforeostcontrolele鱿dividethemandallofthemtoindividual.ThusinsurethefullfillofProjeeteontrol.LastlythisPaperanalyzestheEamedValueConcePtwhiehwasaPPliedtheProjeeteosteontrolineombinationwiththeProjectPraetiee，andthegoodeconomicretumsWasobtained.Andintheend，itProvesthePossibilityandeffeetuationsofthisProjeeteosteontrolsystem.Keywords:ConstruetionProjeet:Costeontrol:ControlofProjeeteosts犷哈尔滨工程大学硕士学位论文目录第1章绪论·························……11.1选题的背景、目的和意义···············……11·1·1选题的背景··················............……11.1.2论文研究的目的和意义··································……21·2国内外研究现状···················.……41.2.1国外研究现状·················……41.2.2国内研究现状·····················……51.3论文的总体思路及研究方法·······························……71·3·1论文的总体思路···························……71.3.2论文的研究方法····························…71·4论文的创新之处·····································.......……7第2章相关理论综述····································..............……92.1项目成本控制理论···················································……92·1·1控制的概念··································.......……92.1.2项目成本控制的原则··································……102.1.3项目成本控制的种类······································…n2.1.4项目成本控制的对象和内容·····························…142.2项目成本控制的方法·································……192.2.1挣值理论介绍·············································……192.2.2项目成本控制的过程······································……192.3本章小结···························································……20第3章我国建筑工程项目成本控制现状分析·······················……213.1我国建筑工程项目成本控制的现状···············……213.2我国建筑工程成本控制存在问题的原因分析·······························……223.2.1尚未形成完善的责权利相结合的成本管理体系···················……223.2.2缺乏全过程的成本控制·································…233.3本章小结·············································……25哈尔滨工程大学硕士学位论文第4章我国建筑工程项目成本控制的体系························…264.1建筑工程项目全过程成本控制·····································…264.1.1建筑工程项目招标阶段的控制···························…264.1.2施工准备阶段的控制······································……264.1.3施工过程的控制·············································……274.1.4竣工验收阶段的成本控制······································…274.2建立以项目经理为核心的项目成本控制体系·······························……284.2.1以项目经理为核心成本控制体系的建立·······························……284.2.2建立项目成本控制责任制··············……294.2.3施工队分包成本控制的责任制······························一314.3采用科学的项目成本控制方法·························……324.3.1偏差分析法的选取·································……324.3.2偏差分析法的应用···························……344.4本章小结······················································……35第5章哈尔滨第三建设集团公司施工项目成本控制实证分析··········……365.1哈尔滨第三建设集团公司概况·····························……365.2哈三建项目成本控制方法和实践···························……365.2.1公司层