基于价值链的工程项目成本管理研究
摘 要
随着经济的发展，工程项目越来越多，竞争更加激烈，成本控制显得十分重要。首先，工程项目成本管理能够让经营管理得到改善，提高企业的管理水平；对施工耗费进行合理补偿，保证企业再生产能够顺利开展；能够促使企业加强经济核算，挖掘潜力，降低成本，使企业经济效益大大提高。此外，它对实现项目管理成本控制的职能和项目经理对实现成本指标及强化成本管理的基础工作具有特定意义。
本文以价值链为基础，主要围绕着工程项目成本控制进行研究，首先阐述了国内外成本控制的研究现状，以价值链和工程项目成本控制理论为依据，然后对我国目前的工程成本控制的现状进行分析，重点阐述了价值链在成本控制中的应用。具体而言，全文共分为五个章节。第一章是绪论，介绍了论文研究的背景及意义、国内外研究现状、研究方法与思路以及本文的创新之处。第二章是工程项目成本管理理论与价值链理论分析。在这一章中，作者首先介绍了两个理论的概述，使读者获得价值链的整体感知；然后从两者之间的联系入手，让我们认识到价值链发挥的作用。第三章是关于我国目前工程项目成本管理的现状，讨论了我国在成本管理过程中存在的缺陷和问题。第四章是写价值链在工程项目成本管理中的应用，它是全文的核心。第五章通过具体实例来分析一下价值链的作用，如何做好工程项目成本管理。
相信通过这样全面的分析与策略研究，本文一定可以对工程项目管理的企业乃至许多相似企业的成本控制提供一定的理论借鉴与支撑作用。
关键词：价值链；工程项目；成本控制
Abstract
With economic development, the project is more and more, more competitive, cost control is very important. First, project cost management enables management to be improved, improve enterprise management level;-consuming construction of a reasonable compensation, to ensure that enterprises reproduction runs smoothly; to encourage enterprises to strengthen the economic accounting, and explore the potential to reduce costs, so that the economic efficiency of enterprises greatly increased. In addition, it is to achieve the functions of project management, cost control and project managers with specific cost index and the strengthening of the basis of cost management.
Value chain, mainly around the project cost control study, first described the status quo of cost control at home and abroad, as the basis of the value chain and project cost control theory, and then the status of our current project cost control analysis focuses on the application of the value chain on cost control. Specifically, the text is divided into five sections. The first chapter is an introduction to the background and significance of the thesis, research status, research methods and ideas, and innovation of this paper. The second chapter is the project cost management theory and theoretical analysis of the value chain. In this chapter, the author first introduces the overview of the two theories, so that readers get the overall perception of the value chain; and then start from the link between the two, let us recognize the role of value chain. The third chapter is to discuss the flaws and problems of our country in the process of cost management of the status of the project cost management. The fourth chapter is written the value chain in the project cost management, it is the core of the full text. Chapter through concrete examples to analyze the role of the value chain, how to do the project cost management.
I believe that through such a comprehensive analysis and strategy research, this article will be able to project management, enterprise and even the cost of many similar enterprises control to provide a theoretical reference and supporting role.
Keywords: Value chain; project; cost control
