基于价值工程的施工成本控制策略研究财务管理专业.doc

摘 要 价值工程作为技术和经济成本控制方法的结合，最大限度地利用和更有效地利用和组织资源，同时满足项目的需求，消除不必要的成本，选择最佳解决方案，进一步提高价值项目实现最好。目前，虽然我们大多数建筑企业都在不断完善成本管理制度，但在成本控制和发达国家方面仍然存在很大的差距，还有很多方面需要改进。如缺乏成本控制制度，成本控制方案不规范，缺乏成本竞争和责任制度不完善等一系列问题。因此，施工企业迫切需要一套完整的方法体系来控制成本。施工阶段是项目成本的实际支出阶段。在现阶段，企业可以密切关注资本支出情况，及时总结资金支出的经验和不足，为提高资金利用效率提供合理建议。因此，工程应用价值在建设施工阶段，有利于提高建筑企业的价值，促进产品价值创造，也有利于形成企业核心竞争力，促进企业在创新时代的发展。 根据现行施工成本控制情况，本文以价值工程的概念，原理和工作程序为基础，提出了施工项目建设价值工程的成本控制方法，并讨论了施工单位价值工程的应用方法和程序 设计优化和材料选择，阐述了建筑企业在价值工程应用中的巨大技术效益，经济效益和社会效益。 关键词：价值工程； 成本控制； 施工组织设计； 建设施工项目 Abstract As a kind of value engineering cost control method of combining technology with economy, to maximize and more efficient use of organizational resources, to meet project required function at the same time, eliminate unnecessary costs, choose the best solution and further improvement, make the value of the project to achieve the optimal. At present, although the majority of construction enterprises in our country have been perfect cost control system, but in terms of cost control and the developed countries still have larger gap, there are many in need of improvement. Such as the cost control system is not sound, the irregular procedure of cost control, cost, lack of competition consciousness and responsibility cost system is imperfect and so on a series of problems. Therefore, the construction enterprises urgently need to be a complete set of method system to control the cost. Construction stage is the actual expenditure of the project cost, at this stage, the enterprise can pay close attention to capital spending, timely and effective summary has been spending money experience and the insufficiency, provides the rationalization of improvements for the expenditure of funds, improve the utilization efficiency of funds. Therefore, applying value engineering to construction project construction phase, construction enterprise to improve product value and promote the product value creation, but also is advantageous to the formation of enterprise core competitiveness, to promote enterprise innovation in the development of The Times. This article is based on the present situation of the construction cost control, on the basis of the concept, principle and procedure of value engineering, put forward the application value of the construction project cost control method, discusses the value engineering application in the construction organization design optimization, material selection method and procedure, explains the application of value engineering in construction enterprise huge technical benefit, economic benefit and social benefit. Key words: value engineering; Cost control; Construction organization design; Construction project 目 录 1． 绪论…………………………………………………………………..…………1 1．1 研究背景及意义…………………..…………………………………………1 1.1.1 选题背景…………………………..………………….……………………1 1.1.2 选题的目的及意义………….……………………………………………1 1．2 国内外研究状况分析…........……………………………………………….1 2. 施工成本控制与价值工程的原理体系…….....................….………..3 2．1 施工成本控制的原理……….......…………………………………………..3 2.1.1 施工成本的定义与构成………………………………………………...3 2.1.2 施工成本的形式特点…………………....................................................5 2.1.3 施工成本控制内容……......…………………...........................................5 2.1.4 施工成本控制原则……......…………………...........................................6 2.2 价值工程的原理体系.....................................................................................6 2.2.1 价值工程的概念…...…..............................................................................6 2.2.2 价值工程的原理.........................................................................................7 2.2.3 价值工程的工作程序................................................................................7 2.2.4 价值工程实施的相关方法.......................................................................8 3． 价值工程应用于施工成本控制的具体内容.....................................9 3.1 目标成本控制中应用价值工程..................................................................9 3.1.1 施工成本控制中应用价值工程的必要性...........................................9 3.1.2 施工成本控制中应用价值工程的步骤.............................................10 3.2 施工组织设计中应用价值工程................................................................10 3.2.1 施工组织设计中价值工程应用的一般要求....................................10 3.2.2 价值工程在施工组织设计方案中比选.............................................11 3.3 施工材料选择中应用价值工程................................................................12 3.3.1 施工材料中价值工程应用的一般要求.............................................12 3.3.2 价值工程在施工材料采购方案的比选.............................................12 3.4 机械设备选择中应用价值工程................................................................13 3.4.1 机械设备选择中应用价值工程的一般要求....................................13 4. 成本控制在价值工程与传统方法的区别.........................................14 4.1 传统施工项目成本控制..............................................................................14 4.1.1 传统施工项目成本控制方法................................................................14 4.1.2 传统施工企业成本控制的现状及存在问题....................................15 4.2 用价值工程控制施工项目成本与传统方法的区别..