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建设项目的成本研究hui liaudit department of tianjin polytechnic university摘要成本和质量在任何工程上都是不能分割的问题。通常理解的概念是对物主来说在成本上质量有一个直接的导向轴承,假定所有程序在各个方面都能很好的被管理和执行,那么这种理解就是有根据的。然而,在从构想引进一个项目去完成这方面,有许多缺乏质量的地方都可以逐步扩大成本,除非业主,专业设计人员和承包商能够清晰地明白这些误区从而避免这些误区。通常有助于成本逐步扩大的领域有:财产购置和搬迁,计划和建造,融资的成本,效用搬迁和服务,建造,维护和操作。他能够依据专业设计人员对工作内容的理解,对这些领域中的任何一个都有重要的影响。在一个项目上,一个好的质量管理包括专业设计人员的兴趣的各个方面,这种好的质量管理是获得期望结果的最有效的方法。这份报告将会讨论一些考虑因素和方法,专业设计人员能够利用这些因素和方法来管理所有的成本和质量。关键词:工程成本;质量管理;成本控制引言 成本和质量是两种不同的问题,专业设计人员在每一个项目上都必须对这两种问题完全地解释。这两种问题是不能分割的,一般来说在一个项目的成功,业主的满意度与将来工程师和物主的关系方面都有着意义深远的影响。工程量清单是建设项目中的一份文件,列举了材料和劳动力的数量。它是基于详细的图纸和规范,通常代表着委托人的利益(大卫和班卡瑞尼,2002)。按照拉希德等人,(2006)工程量清单主要用于成本估计,更重要的是承包商作为招标文件的一部分用于竞争投标。它也有助于投标决策。随后,它被广泛用于发布招标工作如:成本计划、预计现金流和预算,估值的临时付款,变化的订单和结算决算(1993)。康迪,在1990年发现,50%的工程量清单要求某种形式的改造,以适应生产的需要。 自从大约100年前开始,工程量清单的功能并没有被改变太多,康迪等人在1993年指出,工程量清单的的主要目的是使所有参与招标的承包商具有合同价格完全相同的信息并且拉希德等人同意此种说法,工程量清单对于承包商而言是一个统一的文档,在价格相同的基础上,从而允许最公平的招投标工作。 本研究的目的是确定承包商使用工程量清单在招投标进行阶段,因此,本研究将探讨信息有用性之间的关系,在工程量清单招投标阶段和招标后阶段。研究针对了不同的方法,从以往的研究,通过承包商的的角度寻找工程量清单中的信息的有用性,在招标阶段和招标阶段后期之间的关系,其中最近的研究主要集中在招标阶段,或从建设利益相关者的一般角度来看(大卫等人,2009)。这将确定工程量清单在关键领域急需得到关注,以达到使承包商更好地组织利用测量数据。工程量清单的作用:为了有一个全面的看法,讨论工程量清单的使用应考虑在招标阶段,招标后阶段。 工程量清单在投标阶段,目的是协助承包商在他的投标过程中提供有用的信息(布鲁克,1998年)。它使承包商插入合适的利率名单中描述量化性的项目。基于大卫和班卡瑞尼(2004)在招标前的阶段,工程量清单协助承包商编制其承包商。事实上,风险可以观察和分析,在这一阶段进行适当的监控来控制施工过程。在招标后阶段,工程量清单作为施工管理信息方面的规划,编程,设备,材料采购,劳动和分包商,支付,预算控制,等等。同时在实施的时候,作为一个法律文件(康迪等人,1993)。这可能作为总包合同下的工程量清单的误差,导致索赔。此外,大卫和班卡瑞尼(2004)表示,在招标阶段的后期,工程量清单也协助承包商和工料测量师评估进度付款和变化。工程量清单提供了一个金融合同管理结构。此外,贾格尔等(2002)表示,工程量清单必定会成为不可缺少的文件,因为它允许承包商使用工程量清单中的信息,以协助现场检查和施工过程中的管理。陈(2003)曾列出了一些不同目的的工程量清单即避免不必要的努力,从多个承包商准备的议案,提供质量控制、成本分析、成本计划和提供财务报告/现金流的依据。 与此同时,大卫和班卡瑞尼发现,建筑承包商的数量是基于测量资源需求而不是固定的,他们数量的变化在于是否支持其他管理功能并且是否有益处。可能会节省63%的工作人员时间,在整个招标及招标后阶段的管理工作。 垦利(2004年)进行了研究,旨在探讨如果工程量清单的信息,可以由最终用户有效地利用。从接受调查的人群中,承包商,分包承包商和工料测量师同意工程量清单是一个应该保留的文件,将用于生产。金等人(2006年)进行了一项研究,评论工程量清单的有效性;用来确定建设工程项目的招标过程中竞争力的程度工作。该研究从承包商的的角度来考虑,估计这些文件的主要用户。研究发现,目前工程量清单不是最有效的。当前的文件格式增加了招标过程的整体成本和风险水平,以及与投标人的争端。此外,对投标价格的准确性也存在潜在的损害。研究表明,(1)施工技术员和顾问应该确保他们现在的文件,满足招标方的需求,(2)通过规范所采用的作法也应该具有灵活性。斯金纳和大卫等人进行了细致的研究工作发现,承包商的工程量清单的效用和信息包含在整个法案过程当中。根据研究,继续证明该法案仅仅作为承包商选择的一个媒介,未能认识到潜在的细节及较为特别的部分,忽略了其广泛的生产贡献,这可能会使那些投标成功的承包商忽略了工程量清单在投标过程中所起到的作用。伍德发现。承包商们对工程量清单的利用信息是不足的,此外,计算机化的工程量清单并没有导致向承包商和施工技术员传递数据的增加,所以,虽然工程量清单的生产效率有所增加,但是对工程量清单的整体效益却没有增加。根据上述调查的结果,作出决定,决定在马来西亚的承包商中进行一项类似调查。本次调查将分析不匹配的信息并由英国队和澳大利亚队执行去分析其广度和深度的意义,但它确实产生了一些有意义的结果在马来西亚的建设业。研究方法论: 问卷调查已经分成两部分,受访者集建设目标;与马来西亚建筑工业发展局注册等级在7和6级以下的公司。所有的部分反映了需要实现的具体目标。调查数据的分析采用的是社会科学统计软件包来对问卷调查进行数据分析,李克特式量表也被应用在这部分。为了研究投标后工作,研究了超过二十一项最关键的管理任务和五项管理功能,即:估计,采购,计划,网站管理和财务控制。它们被用来代表承包商用最简单的方式来进行招标后工作。意思是选择的分析得出推论差异的度量值。意味着是被认为是最合适的分析的理由需要扭曲的值。因此,它将提供更准确的值分析。相关性分析:有两个类型的相关性用于此项分析:一是肯德尔等级相关系数,二是皮尔森相关。肯德尔等级相关系数:肯德尔的等级相关系数分析,是非参数化的,用于调查的关系: (1)相关的有用信息,工程量清单在招投标阶段之间基于个人信息和总体信息,(2)基于个人发布招标的工程实用性之间的相关性分析管理的任务和总体管理任务。相关系数之间的1范围(加或减1)为样本估计相关系数是由样本相关系数(r)表示。“r”标识的程度为这两个变量之间的关系的性质。相关系数可以解释如下:(一)为零没有关联密切值。(二)0.5或0.5低相关。(三)在0.5和0.7之间中度相关。(四)高于0.7或低于0.7高/强的相关性。(五)正相关,意味着两个变量在同一方向移动,反之则为负相关。皮尔森相关:皮尔森相关分析,这是参数化的,被用来研究工程量清单之间有用的信息,在招标阶段招标后阶段,工程量清单被用于承包商的管理任务。使用相关分析之前,一个正常的测试已经进行了,目的是确定个体受访者是否认为工程量清单是有用并且实用的,在招标后的得分工作中。通常是使用一个斯米尔诺夫分布样本试验。柯尔莫哥洛夫 - 斯米尔诺夫z轴测试,也被称为柯尔莫哥洛夫 - 斯米尔诺夫显示d试验,是一个拟合优良的测试。测试是否一个给定的分布中没有显示出不同的假设(例如,一个正态分布的假设的基础上)。正态性建立后,该研究是使用的皮尔森相关参数。 皮尔森相关性可用于找到至少两个连续变量之间的相关性。该皮尔森值介于0.00(不相关)和1.00(完全相关)。其他因素如组的大小将决定是否相关性是显著的。皮尔森积矩相关系数是衡量两个变量之间的线性关系的强度。它被称为皮尔森相关或简单的相关系数。如果变量之间的关系不是线性的,那么相关系数是不充分的变量之间的关系代表。 在采访中,通过抽样的方式选择了代表该行业样本的八个承包商。在讨论中,他们被问及关于工程量清单的使用,该采访的目的是通过他们的意见使工程量清单的使用得到发展。有两个选定的测试进行了分析:(1)均值的分析(2)相关性的分析,此外还有两个相关性被用于该分析中:(1)肯德尔等级相关系数(2)皮尔森相关性分析。工程量清单在招投标阶段的有用性:四十个承包商参加的问卷调查。他们中的大多数都工料测量师和项目经理,87.5%的受访者有10年以上工作经验。为他们做了十项信息研究调查。十项的平均得分为3.59,以下解释5分的评分系统,这意味着受访的承包商认为作为平均上来说这十项信息全是有用的在编制投标书的提交方面。对于个别项目的结果单独列示的效用递减顺序(降低满意度)。筛选法是统筹法的一种,通过找出分部分项工程在每单位建筑面积上的工程量、价格、用工的基本数值,归纳为工程量、价格、用工三个单方基本值表,当所审查的预算的建筑标淮与基本值所适用的标准不同,就要对其进行调整。这种方法的优点是简单易懂,便于掌握,审查速度快,发现问题快。但解决差错问题尚须继续审查。数量单位: 承办商都非常满意的信息在这个项目下收到的平均得分为4.75。他们发现,这是非常有用并认为这是最有用的相对于其他信息包,在工程量清单中,数量单位是根据马来西亚工料测量师协会而定的,在招投标文件中数量单位必须按照这一标准来进行。因此可以得出结论,承包商很开心,因为标准化的信息更容易与其他承包商竞争投标的项目。也就是说,他们确切地知道什么是数量单位。 项目成本控制和管理是一个动态的过程。动态的市场经济,使投资在识别和控制变得更为复杂,这就需要建设单位对工程造价的管理项目贯穿整个过程中,必须有一个全面的关注。实施阶段的项目。实施阶段的工程造价管理是实施全过程项目管理。项目实施阶段的工程造价管理可分为三个部分:招标管理、施工管理和结算管理。申办施工阶段的施工单位招标系统控制工程造价的有效手段,组织可以提高出价的成本效益的建设项目和确保工程的施工质量,缩短施工周期的投资回报率,施工单位可以充分利用招标的有效成本控制的方法。估计是一个预测一个近似,为决策提供信息,是一个代理或代替实际测量。它被认为是准确的,如果它是足够接近实际性能,决定基于估计是一样的决策基于实际性能,是实际性能可用。虽然指导概念的一个估计量是精度,其本质上是不确定的估计。一个估计量必须面对不确定性。因为不确定性包含在一个估计是重要信息的估计价值本身。一个应急是一个可能的或不可预见的事件。期望值可能确定事件。例如,如果有一个20%机会承包商可能需要两个推土机而不是一个,它可能包括一个成本的20%(或者更多)的成本第二方案作为应急。第二种类型的应急可能成本的不可预见的事件:事件,不能确认,因为工程师不知道什么会发生。这第二个类型是一个真正的应急和需要密切关注,因为它是一个犯错误的余地。最令人担忧的事情在工程(可能在每个行业)的发生未预料到的。取费应根据当地工程造价管理部门颁发的文件及规定,结合相关文件如合同、招投标书等来确定费率。审核时应注意取费文件的时效性;执行的取费表是否与工程性质相符;费率计算是否正确;价差调整的材料是否符合文件规定。如计算时的取费基础是否正确,是以人工费为基础还是以直接费为基础。对于费率下浮或总价下浮的工程,在结算时特别要注意变更或新增项目是否同比下浮等。 他们知道从过去的项目中,他们几乎没有领域知识,施工困难发生,他们不能事先确定。和这些不明身份的事件添加20%的平均成本的事件和活动,她们发现。因此他们添加20%至他们的估算成本,因为不这样做将不能准确反映他们的最佳估计的最终成本。质量成本核算项目管理信息系统几个质量成本项目管理是开发和实施来确定质量成本:质量绩效管理系统(qmps)、质量性能跟踪系统(qpts)11,和质量成本矩阵。然而,这些一直被限制在测试在美国和英国,因此无法直接实现建设项目在国家,如澳大利亚,与文化和其他方法之间的差异,项目采购和信息组织和管理。数量: 它收到的平均得分为3.90,这意味着有个别承包商不满意工程量清单资料。从这些受访者访谈获得反馈表明,他们获得的不满是由于数量的事实应该是材料的净用量。例如,这里面的缺陷是,工程量清单中提供的数量并不总是准确的。承包商投标一个项目有时需要检查这些数量的准确性,但是所耗费的时间却需要算在整个投标过程中。在这种情况下,如果在工程量清单中指定的数量超过实际,承包商将会中标并获得额外的收益 ,如果数量小于实际,那么将会失去机会。为了减少这种损失,大多数承包商在其他项目中提出了更高的价格估计,特别是那些在预选中。在这样做时,他们会自己核对他们的竞争对手的价格。大卫还说,对于数量标准来说并没有特殊的准确性。这可能就是承包商不参与评价一个项目好坏的重要原因。工作方法: 工程量清单在一个项目招标过程中提供有关的施工方法、工艺和性能标准。3.58的平均得分意味着平均受访者满意,而它统计的描述性指出,那些无法找到有用的信息的存在。 这可以归因于一个事实,即所谓的工作描述,从访谈的一些人中,经常有太多的不相关的项目包含在其中。 暂定金额:3.35的平均得分意味着这些信息包只另平均受访者满意,但只有轻微的。从访谈反馈表明,那些不满意的承包商认为,信息包中缺乏详细的工作描述或信息的工作本身并不说明程度,因此需要把未能明确的项目形成暂定金额。总结对质量重新关注的需要发生在美国大多数工业上。世界竞争迫使我们对质量付出更多的关注。美国工程师协会就在这些工业中。除了这些竞争压力,有一种好的财政奖励通过好的质量管理过程被意识到了。那些已经确立了广泛的品质管理过程以及通过发现那个工作已经增加了收益的人在第一次已经做对了,很少有返工的。这就意味这降低成本和增加业主的满意度。这也增加了自己的设计团队之间的自尊。因此,成本和质量管理之间有直接的关系,如果他想保持竞争力和提供有关他的被尊重的服务的话,设计人员应该明白这种关系,从而采取必要步骤,制定有效的质量管理。附录c外文文献study on construction cost of construction projectshui liaudit department of tianjin polytechnic universityabstractchina is a country which has the largest investment amount in engineering construction in the world and which has the most construction projects. it is a significant subject for the extensive engineering managers to have effective engineering cost management in construction project management and to reasonably determine and control construction cost on the condition of ensuring construction quality and time limit.on the basis of the status quo of losing control in chinese construction investment and of separation of technique and economy in engineering, and guided by basic theories of construction cost control, the author discusses control methods and application of construction cost, sets forth existing issues in construction cost control and influences of these issues on determination and control of construction cost, puts forward that construction cost control should reflect cost control of the entire construction process at the earlier stage of construction, and then introduces some procedures and methods of applying value project cost control at all stages of construction projects.keywords: construction cost, cost control, project1. significance of the studythe existing construction cost management system in china was formulated in 1950s, and improved in 1980s. traditional construction cost managerial approach was one method brought in from the former soviet union based on unified quota of the country. it is characterized by the managerial approach of construction cost in the planned economy, which determines that it cannot adapt to requirements of the current market economy.traditional construction cost managerial approach in china mainly includes two aspects, namely, determination approach of construction cost and control approach of construction cost. the traditional determination approach of construction cost mainly applied mechanically national or local unified quantity quota to determine the cost of a construction project. although this approach has undergone reform of over 20 years, until now, influences of planned economy management mode have still been in existence in many regions. control approach of our traditional construction cost is mainly to control settlement and alteration of construction cost, which is merely an approach to settle accounts after the event, and which cannot satisfy the purpose of saving resources and improving work. in recent years, requirements of developed countries on project investment have been to plan to control in advance and to control in the middle of an event, whose effects have proved to be effective. an actually scientific approach should be that construction cost control approach beforehand and after the event can eliminate or diminish labour in vain or poor efficiency and unnecessary resource degradation and methods applied in implementation of construction projects before or after the event.considering the above situation, the academic circles put forward concept of cost management and control of the overall process as early as 1980s. they began to attach importance to prophase management of construction projects and take the initiative to conduct cost management. afterwards, on july 1, 2003, implementation of symbolized that cost estimate of china had entered a brand-new era that complied with development rules of market economy. from then on, concepts and approaches of chinese cost management were really integrated with the international society.losing control of construction project investment is a universal phenomenon in fixed investment field in china. a construction project consumes quite a lot of manpower, materials and machines, with large investment, long construction cycle, and strong synthesis, so it is related with economic interests of all construction parties and means a lot to national economy. currently, in the field of chinese project construction, there exists the status quo of separation of technique and economy. most of engineers and technicians tend to regard construction cost as duty of financing andpreliminary budget personnel, and mistakenly believe that it has nothing to do with themselves. in the process of carrying out a project, they usually only focus on quality control and progress control, while they ignore control over investment in construction projects. if technicians ignore construction cost, and those who are in charge of construction cost have no knowledge in relevant technical construction connected with construction cost, then it is difficult for them to reasonably confirm and effectively control construction cost. construction supervision investment control refers to managerial activities at the whole implementation state of the project, which attempts to guarantee realization of project investment targets with the premise of satisfying quality and progress. investment targets are set at different stages with further progress of construction practice, and construction cost control runs through the entire process of project construction, but it should give prominence to the key points. obviously, the key of construction cost control lies in investment decision-making and design stage before the construction, while after the investment decision is made, the key lies in the design. life cycle of construction project includes construction cost and recurrent expenditure after the construction project is put into service, and discard and removal costs etc after usage period of the project. according to analysis of some western countries, usually design cost only amounts to less than 1% of life cycle of construction project. however, it is the cost of less than 1% that accounts for more than 75% of influences on construction cost. it is therefore obvious that, design quality is vital to benefits of the entire project construction.for a long time, construction cost control of the preliminary engineering of project construction has been ignored in china, while the primary energy of controlling construction cost has been focused upon auditing working drawing estimate, settling construction cost and settling itemized account during construction. although this has its effect, after all, this had no difference from taking precautions after suffering a loss and getting half the result with twice the efforts. in order to effectively control construction cost, the emphasis of control should be firmly transferred to preliminary construction stage. at present, we should take all pains to grasp this significant stage so as to achieve maximum results with little effort.this article aims to analyze existing issues in cost control of the entire construction period through study on theoretical methods and practice of construction cost management. especially, issues in cost control in the earlier period of construction deserve our research, so that we can explore corresponding reform measures to offer some references for construction project cost control.the situation of a construction project in which budgetary estimate exceeds estimation, budget exceeds budgetary estimate, and settlement exceeds budget, is a universal phenomenon in investment in fixed assets in china. construction cost which is out of control adds to investment pressure, increases construction cost, reduces investment profit, affects investment decision-making, and, to a great extent, wastes the national finance, so it is likely to result in corruption or offence. since the middle of 1950s, on the basis of summarizing practical experiences of fundamental construction battle line for several decades, we have conducted a series of reforms in construction field. especially since may 1988, we have gradually implemented the system of construction supervision all over the country, which has had some positive effects upon reversing the phenomenon of losing control of a construction project in the implementation period. however, because that system is still in its starting stage, there hasnt appeared a large batch of professional and socialized supervision teams. in addition, in projects in which construction supervision is carried out, there exist general phenomena, such as “emphasis on quality control at the construction stage and neglect of investment control”, and “emphasis on technical aspects of supervision and neglect of economic aspects of supervision”. in reality, rights of supervision tend to be confined to management of technical aspects, while management of economic aspects is firmly in control of proprietors. meanwhile, lagging behind of existing construction cost management system is the primary cause for losing control of construction cost. therefore, as a whole, the phenomenon of losing control over construction project cost is still quite serious, so it is necessary to conduct further study and make further analysis on major factors of current construction cost management and factors at all stages of a construction project that affect construction cost.2. primary study contentaiming at the subject of “control of whole-process of construction project cost”, and based on lots of literature reviews about determination and control of construction project cost both at home and abroad, the author of this paper has collected extensively some relevant provincial and city reports and data after investigation. afterwards, the author conducts the following work.1) to analyze formulation of construction project investment and to find out primary reasons for losing control over construction cost at all stages of a construction project. 2) to study and analyze status quo and existing issues of current construction cost management, and study influences of these issues upon determination and control of a construction cost. 3) to put forward effective approaches and methods as well application of value engineering of a construction project from its decision-making stage, design stage, construction stage to the final acceptance of construction stage. 4) to make clear significance, necessity and feasibility of cost control of a construction project so as to provide recommendations for improvement of construction cost management in china.2.1 construction cost control theory and management modeaccording to the new cost control theory, cost engineers are “professional persons who undertake cost estimate, cost control, marketing planning and scientific management”. fields undertaken by cost engineers include such aspects as project management, project planning, progress management and profitability analysis etc of a project construction and its production process. cost engineers offer service for control over life cycle expenditure, property facilities and production & manufacture of a construction project with their management technique with an overall cost.2.2 current construction cost management model and theories in china2.2.1 direct regulation and control of the governmentconsidering development process of quota, it can be discovered that quota has come into being, developed and become mature gradually with development of planned economy after foundation of prc. since china has carried out centralized management model of investment system for a long time, the government is not only a maker of macropolicy, but a participant of micro-project construction. therefore, a unified quota with dense colour of planned economy is able to provide powerful methods and means for the government to carry out macro-investment regulation and control and micro-construction project management.2.2.2 valuation basis for current construction costbasic materials for calc

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