第1页共21页摘要随着全球化程度的不断加深和社会主义市场经济的不断完善，建筑行业市场竞争不断加剧，越来越多的建筑施工企业已处于被市场淘汰的边缘。只有不断完善建筑施工项目的成本控制体系，才能实现企业效益的最大化，才能实现企业强化管理的重要目标，而在建筑施工过程中如何在保证质量的前提下减少成本，能否将项目成本控制在预算之内，这是每个施工企业最关心的问题。建筑施工企业想在新一轮的竞争中处于不败之地，就要培育自身的核心竞争力，然而核心竞争力便是低成本战略。本文首先对选题背景和研究意义进行了说明，并分别阐述了国内外对建筑施工项目成本控制的研究成果，在此基础上，介绍了两种建筑施工项目成本控制理论，并提出了我国建筑施工项目普遍存在的问题及应对策略。关键词：施工项目，成本控制，价值工程，挣得值法第2页共21页ABSTRACTWiththedeepeningofthedegreeofglobalizationandthecontinuousimprovementofthesocialistmarketeconomy,theconstructionindustrymarketcompetitivenesscontinuestointensify,moreandmoreconstructionenterpriseshavebeeninthemarketoutoftheedge.Constructioncompanieswanttobeinanewroundofcompetitioninaninvincibleposition,thentheremustbeabletoadapttochangesinmarketcapacityandcultivatetheirowncorecompetitiveness,butthecorecompetitivenessisalow-coststrategy.Therefore,howtoimprovethecostcontrolofconstructionprojects,notonlytoachievethebenefitsofbuildingenterprisestomaximizetheway,butalsotoachieveanimportantpartoftheenterprisetostrengthenmanagement,andconstructionhowtoensurethequalityofthepremiseofreducingcosts,canthecostoftheprojectControlwithintheplan,isthemostconcernedabouteachconstructionenterprises.Inthispaper,thebackgroundandsignificanceofthetopicareexpoundedindetail,andthecostcontrolresearchofconstructionprojectsathomeandabroadisreviewed.Onthisbasis,therelevanttheoryofcostcontrolofconstructionprojectisintroducedindetail.ThepaperputsforwardthecommonproblemsandcopingstrategiesofconstructionprojectsinChina.KEYWORDS:constructionproject,costcontrol,valueengineering,earnedvaluemethod目录第3页共21页摘要................................................................1ABSTRACT............................................................2第一章绪论.........................................................51.1研究背景及意义...............................................51.1.1研究背景...............................................51.1.2研究意义...............................................51.2国内外研究现状...............................................61.2.1国外研究现状...........................................61.2.2国内研究现状...........................................61.2.3文献评论...............................................71.3研究内容与框架..............................................7第二章相关理论基础.................................................82.1建筑施工项目成本控制概述.....................................82.1.1成本的含义..............................................82.1.2项目成本的构成.........................................82.1.3项目成本控制的原则.....................................92.1.4项目成本控制的阶段.....................................92.2建筑施工项目成本控制方法....................................102.2.1价值工程理论...........................................102.2.2挣得值法..............................................11第三章建筑施工项目成本控制的现状及不足............................123.1工程投标阶段恶性低价竞标现象使成本控制难上加难..............133.2施工阶段忽视过程监控和材...
