烟台厚膜电路生产线车间建设项目成本管理研究

烟台厚膜电路生产线车间建设项目成本管理研究
硕士学位论文
学位论文题目：烟台厚膜电路生产线车间建设项目成本管理
研究
提交论文日期：2021年2月22日
烟台厚膜电路生产线车间建设项目成本管理研究
摘要
成本管理在项目管理过程中是非常重要的一环，其方案的设计是否合理对于项目的成
败有着至关重要的影响。

所以，在进行工程建设时，有效地引入项目管理成本理论，对于
项目成本的控制以及建设工程的实施具有重要的指导意义，为工程建设如期交工及成本不
超预算提供了有力保证。

同时通过这些研究可以发现，在项目实施过程中，及时组织协调
是实现有效成本控制的关键。

要学会运用科学的手段来解决项目进度过程中成本管理方面
出现的有关问题，适时纠正和调整成本预算。

本论文是基于烟台厚膜电路生产线建设项目为研究背景，用成本管理相关理论分析研
究所厚膜电路生产线建设项目，分析实际建设中可能会出现的影响成本的有关因素，根据
理论找出解决办法，制定出详细的成本控制计划并应用于实践，确保项目能够按时、保质、
保量的竣工。

通过对生产线建设项目的前期筹备、勘察设计、建设施工、设备调试安装及竣工验收等各环节进行深入分析，对工程建设的成本控制计划进行科学合理地构建，从而为整个工程建设提供科学的设计依据，确保施工在预算成本范围内按时、安全、有序的进行。

本文首先详细地阐述了建设项目（烟台厚膜电路生产线车间建设）的情况与该项目所具有的特点；其次对该项目建设中有关成本的划分与管理措施进行了认真地解读与分析，并对该项目的挣值优势进行了深入地研究；接着对项目实施方案进行了大胆的探索，并预算了生产线施工的成本，对挣值检查点进行了明确，详细地进行了挣值计算；然后运用各种措施（经济、组织、技术、合同等）对成本偏差进行了合理地解释与纠正；最后对项目完工后的成本进行了估算，评价了项目的挣值效果，从而实现对项目成本控制的目的。

关键词：车间建设项目；工程成本；成本控制；挣值分析法
I
The research on cost management of Yantai thick film circuit
production line workshop construction project
Abstract
Cost management is a very important part in the process of project management, the design scheme is reasonable for the success of the project has a critical influence. Therefore, the theory of project cost management is effectively applied in engineering construction, can effectively control the cost, to guide the implementation of the project, and to ensure the construction period in the cost within budget are completed on time. At the same time through these studies can be found in the process of project implementation, timely organization and coordination is the key to achieve effective cost control. To learn how to solve the problems of cost management in the process of project schedule the use of scientific methods, timely correction and adjustment cost budget.
This thesis is Yantai Houmodianlu production line construction project based on as the research background, with cost management related theory analysis Institute Houmodianlu production line construction project, and analyze the factors that may arise in the actual construction cost, find the solution according to the theory, develop detailed cost control plan and
application in practice, to ensure the project can be completed on time, durability, security volume. Through the production line construction project preparatory, survey and design, construction and commissioning of the equipment installation and completion of the inspection and other aspects of
in-depth analysis, to develop scientific and reasonable cost control plan， so as to provide a scientific basis for the design for the entire project construction， to ensure the construction within the scope of the budget cost on time， safe and orderly were.
The basic situation and characteristics of the project of Yantai thick
film circuit production line workshop construction project is introduced, classification, cost management measures of the project cost of task analysis, and earned value analysis of advantages, the establishment of earned value management project implementation plan based on the production line construction project cost budget, establish the earned value check points for
II
earned value calculation and analysis in the check point, when the cost of progress deviation, make reasonable explanation to the results of the analysis from the aspects of organizational measures, economic measures, technical measures and contract measures, and take timely corrective measures， followed by the completion of cost estimation and earned value effect evaluation combined with the following engineering production line construction project，in order to reach the ideal goal of cost control.
Key words: workshop construction project; project cost; method
III
cost control; earned value
目录
摘
要 ........................................................................... (I)
Abstract .....................................................................
.................................. II 0 绪
论 ........................................................................... .. (1)
0.1 研究背
景 ........................................................................... .................................. 1 0.2 研究意
义 ........................................................................... .................................. 1 0.3国内外研究现
状 ........................................................................... .. (3)
0.3.1国外研究现
状 ........................................................................... ................ 3 0.3.2国内研究现
状 ........................................................................... ................ 5 0.4研究方
法 ........................................................................... ................................... 7 0.5 研究的内容和技术路
线 ........................................................................... . (7)
0.5.1研究内
容 ........................................................................... ........................ 7 0.5.2本文的创新
点 ........................................................................... ................ 8 0.5.3技术路
线 ........................................................................... (9)
1 建筑施工成本控制相关理
论 (10)
1.1成本控制概
述 ........................................................................... . (10)
1.1.1成本的含
义 ........................................................................... .................. 10 1.1.2控制的一般原
理 ...........................................................................
.......... 11 1.2 建筑施工企业工程成本控制概
述 (12)
1.2.1成本动态控制的概
念 ........................................................................... .. 12 1.2.3成本控制的对象和内
容 .........................................................................
13 1.2.4成本控制的原
则 ........................................................................... .......... 14 1.2.5成本控制的方
法 ........................................................................... .......... 16 1.3 挣值法基本理
论 ........................................................................... (17)
1.3.1挣值法概念及其基本原
理 (17)
1.3.2 挣值法分析方
法 ........................................................................... (17)
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