SJE公司项目成本管理研究

华中科技大学硕士学位论文SJE公司项目成本管理研究姓名：石旭申请学位级别：硕士专业：工商管理指导教师：陈荣秋20060426ISJESJESJE024IIAbstractSJEisafirst–gradeconstructionandinstallmentengineeringcompanywhichisaffiliatedwiththenationalgovernment.Accordingtothecoreofprojectmanagementandoperation,theabilitytoreconstructenterpriseorganizationandimproveprojectmanagementandoperationhasbeenthecommonunderstandingintheconstructionenterprises.Theabilityandlevelofprojectmanagementhasbeenthekeyactortotestcorecompetitioninthemodernconstructionenterprises.Projectmanagementshapesthedestinyofenterprise.Projectcostmanagementhasbeenthecoreofprojectmanagement.Accordingtothecharacterofastate-ownedconstructionenterprise,SJE,thispaperanalysesandresearchesitsprojectcostmanagement.Firstly,thepaperexpatiatedonthedevelopmentoftheconstructionprojectmanagementandthecommonsenseontheengineeringprojectcostmanagement.AndthenitanalysestheproblemofprojectcostmanagementintheSJE.Itspreadsformtwoaspects:outsidebusinessenvironmentandinnermanagement.ItalsoanalysestheclassicalcaseofGuangzhoubranchinSJE.Aimingattheexistingproblems,countermeasurestoimprovecostmanagementhavebeenstudiedaccordingly.Designtoprojectcosthasbeenputforward.Itenlargesthescopeofprojectcostmanagementduringthewholephrasefrombiddingtocontractmoneyrecovery.Toavoidbiddingrisk,innerquotahasbeensetup.Toprovideevidenceforprojectmanagementduringtheoperationofproject,costgoalhasbeenmade.Projectcostmanagementsystemhasbeenwhollyandsystematicallyfoundedbyenhancingcostaccountingandperfectingcostanalysisandexam.Atlast,itanalysesandsummariesWuhan024projectwhoseprojectmanagementissuccessful.KeywordsState-ownedconstructionenterpriseProjectcostmanagementProjectcostplanningInnerquota□□√111.1SJE1.1.120220053136519.7%1520016.5%21.9918.6%3.821.8%1205718.4%508819.9%52595/13.4%70537/17.5%1035521.7%15225.4%[1]1.1.21986200212090%20403[2]1.1.341.1.41123456[3]2[4]35[5]41234[6]56[7]1.21.2.1[8]71.2.2[9][10]1[11]2[12]38[13]4[14]5[15]6[16]1.31.3.19FIDICCostEstimateCostBudgetCostPlanCostControlCostAnalysis&Classification[17]1±30%30%±20%15%±10%12%±7%8%[18]2CostCodeSystem10[19]3[20]4[21][22]11()[23][24][25][26]WBS(workBreakdownStructure)WBS[27]WBS[28][29][30]121.3.2[31][32][33][34][35]13[36]1.41.4.190%1.4.21214341.51.5.1SJE1.5.2SJE152SJE2.1SJESJE19547022603714101200118ISO90002.2SJE2.2.11103400SJE162311723452.2.212341856123192.3SJE2.3.1SJE199672004122-12-22-32-42-11996.07-1998.091998.10-2002.102002.10-2004.122-21998581543125321999703040235332000120408054570200113550858656220021083870365402003953560255382004552035235182-31996.07-1998.09617.213.641998.10-2002.102362.645.282002.10-2004.121643.124.8745122.9713.79202-4137900778801466-389553101171%JY25%2-3%200094500013827006002726804200343000M7000380060680079002CSJEC38294303238112.6%SJEC47812534687017%15.7512.361052002127732-54236.48259.21226.54230.4780,2120010050202-5400215100706060309355293376.0459.70846.28274.542-62-72-61391.96164.62032195.4880033214.2114.2426573.65541.2341.236246.9863.721324.85537.332-7655344.4119.17180632714022501517.7636.64200412280.7572-82-896.07-98.094243638898.10-02.102943790215302.10-04.12170564010655072146636062333.1[37]3.1.1123.1.2243.1.3[38]3.23.2.1251233.2.2[39]263-13-1273.33.3.111232123431282343.3.211232345296[40]12343.3.33.3.4123033.3.53.3.61233.4[41]313.4.112[42]ABC[43]341323.53.51[44]12333[45]3.5.2[46]1234343540244.10244-14-115020m23083m21937m2232003.7.182003.12.312004.11.3045HYD99-01-99HYD-02-022002200361002462300720%90%4.236III1180/m315300/m354225.696250%5.974.262.538.4410.8827.56310%4.3137899.631107.31117m339.8624321370425.623838.73756.64422.15334.4944.2%184.85120.564.3534.8%70.3545.8424.5134.8%4-24-2%1756.64422.15334.4944.2%2184.85120.564.3534.8%370.3545.8424.5134.8%41011.84588.49423.3541.8%4394-34-31500.2T3467/T558.7T3668/T315118.223671m3320.5/m34788m3329/m3398696.54.420041130200411243829.62815.0720058193693.783829.6296%204.54036.2%4112344243MBAMBA!44[1].2005.[2],.().:,2000[3].().:,1996[4].().:,1997[5],.().:,2001[6],.().:,2000[7],.GB/T50326—2001.().:,2002[8]..,2005(25):185-186[9].().:,2002[10].().:,2004[11]..,2005(22):47-48[12]..,2003(7):24-26[13]..,2004(1):105-106[14]..,2004(11):167-169[15],..,2002(6):32-33[16]..,2005(7):54-55[17]Greg.Udelhofen.Cost-effectivepreservationtool.TheAsphaltContractor.2006(3):56-60[18]AnthonyADeMarco.SixStepstoProjectSuccess.CostEngineering.2005(9):12-14[19]PeterR,BredehoeftJr.ControllingNon-ConstructionCosts.AACEInternationalTransactions.2005(3):81-87[20]T.C.Berends,J.S.Dhillon.AnAnalysisofContractCostPhasingon45EngineeringConstructionandConstructionProjects.TheEngineeringEconomist.2004(4):327-337[21]Hasen,Mowen.CostManagement-AccountingandControl(The2ndedition).Dalian:DongbeiUniversityofFinanceandEconomicsPress,1998[22]JamesM.Reeve.ReadingIssueinCostManagement(The1stedition).Dalian:DongbeiUniversityofFinanceandEconomicsPress,2000[23]HaroldKerzner.ProjectManagement(The2ndedition).NewYork:Prentice-HallInc,2001[24]HaroldKerzner.StrategicPlanningforProjectManagement(The3rdedition).NewYork,JohnWileySons,Inc,2002[25]ProjectMana