山东创意文化城项目成本控制研究

发布时间：2019-03-25 17:25

【摘要】：工程建设项目的成本控制是项目成本管理的重要组成部分,是项目实现预期收益不可或缺的重要内容,因此,做好工程建设项目的成本控制工作具有很重大的现实意义。山东创意文化城项目属于工程建设项目,因此选题“山东创意文化城项目成本控制研究”值得进行研究探讨。选题以项目成本控制理论为基础,运用作业成本法,对山东创意文化城项目的成本控制进行了研究,具体的研究结果如下：首先,通过对项目成本控制的国内外研究现状与发展动态进行梳理,获得研究的理论基础；然后通过对山东创意文化城项目情况的实地考察等,了解到该项目的基本情况,为奠定研究的理论与现实打下基础。其次,根据山东创意文化城项目的建设过程,通过确定作业、资源费用归集、计算作业成本和建设项目成本,对山东创意文化城项目的成本进行测度,同时识别项目的直接人工成本和直接原材料成本,应用相关公式计算获得建设项目成本的具体数额,并在此基础上提出合理的成本控制计划;再次,从理念层面、技术层面、制度层面：分别给出实现山东创意文化城建设项目成本控制计划的成本控制措施。最后,对全文进行了总结,并进行了相应的未来展望。综观全文,既存在切入点与研究方法的创新,又存在数据收集与整理等方面存在的天然不足,使得山东创意文化城项目成本控制的研究,具有较为重大的理论意义与现实意义的同时,又存在较大的发展空间。尤其是将作业成本法应用于工程建设项目的成本测度,是典型的理论应用于实践的探索,虽然,很多专家学者提到过作业成本法应用于工程建设项目成本控制的过程中,但是,据资料显示,如此完整的应用案例此前尚未出现,使得选题“山东创意文化城项目成本控制研究”更加具有意义的同时,为其他相关研究提供了参考和依据。
[Abstract]:The cost control of engineering construction project is an important part of the project cost management, and it is indispensable to realize the expected income of the project. Therefore, it is of great practical significance to do a good job in the cost control of the project construction project. The project of Shandong Creative Culture City belongs to the project of construction, so it is worth studying and discussing the project cost control of Shandong Creative Culture City. Based on the project cost control theory, this paper studies the cost control of the project in Shandong Creative Culture City by using activity-based costing method. The specific results are as follows: first of all, Through combing the current research situation and development trend of project cost control at home and abroad, the theoretical basis of the research is obtained. Then through the on-the-spot investigation of the project of Shandong Creative Culture City, we know the basic situation of the project, and lay the foundation for the study of the theory and reality. Secondly, according to the construction process of Shandong Creative Culture City project, the project cost of Shandong Creative Culture City is measured by determining the activity, resource cost, calculating the activity cost and construction project cost. At the same time, the direct labor cost and the direct raw material cost of the project are identified, the specific amount of the construction project cost is calculated by the relevant formula, and on this basis, a reasonable cost control plan is put forward. Thirdly, from the concept level, the technical level, the system level: the cost control measures to realize the cost control plan of Shandong creative culture city construction project are given respectively. Finally, the full text is summarized, and the corresponding prospects for the future are given. Looking at the full text, there are not only the innovation of cut-in point and research method, but also the natural deficiency in data collection and arrangement, which makes the research on cost control of Shandong Creative Culture City project. It has great theoretical and practical significance, at the same time, there is a large space for development. In particular, the application of activity-based costing to the cost measurement of engineering construction projects is a typical theoretical application to practical exploration. Although many experts and scholars have mentioned the application of activity-based costing method in the process of cost control of engineering construction projects, but, According to the data, such a complete application case has not appeared before, which makes the research on cost control of Shandong Creative Culture City project more meaningful and provides reference and basis for other related studies.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU723.3

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