摘要
能源是国家经济发展的命脉。作为我国重要能源之一的电能，以其清洁、优
质、低廉的特征，已在现代社会得到最广泛的应用。为了满足经济的快速发展和
人民日益增长的用电需求，国家加大了对电力工程项目的投入力度。随着新材料、
新技术的运用，电力工程项目建设成本的不断提高，给电力施工企业成本管理工
作提出了挑战。而随着电力体制改革的不断深化，电力工程项目的市场投放，原
有的成本管理模式使得脱胎于电力企业的电力工程公司在新的市场竞争中寸步
难行。探索新的成本管理模式，采用新的成本管理方法，促进电力企业工程项目
成本的节约，已成为电力企业在电力工程项目建设过程中需要解决的一个重要难
题

基于此，本文以 X 电力施工企业为例，在对该企业成本管理现状深度调查
研究的基础上，分析了该企业在项目成本管理工作中遇到的难题：项目成本估算
和分析方法选择和应用有所欠缺、项目预算制度实施效果欠佳等。通过进一步分
析问题产生的原因，文章提出了以下解决措施：依据项目成本管理体系构建理论，
建立了基于三层级组织结构（公司、项目和岗位）的成本管理体系，明确了各组
织机构的职责目标，并梳理了项目成本管理流程。在建立的成本管理体系框架下，
文章选择应用 WBS 全面详细估算法作为新的成本估算方法，将其运用于项目成
本估算工作；选择应用挣值法作为新的成本分析方法，将其运用于项目成本分析
工作；在提升预算制度实施效果方面，文章首先提出了合理的预算管理措施，继
而通过建立完善的预算评价指标，并基于模糊层次分析法赋予了权重。X 电力施
工企业可在确定的指标权重值的基础上，依据指标评分标准，科学的计算项目预
算评价分值

本文以 X 电力施工企业项目成本管理工作为研究对象，通过对单位项目成西安建筑科技大学硕士学位论文
本管理工作问题原因的分析，解决措施的提出，可为 X 电力施工企业项目成本
管理工作的完善提供了新的思维方式和科学的方法

关键词：X 电力施工企业；成本管理；WBS 全面详细估算法；挣值分析法西安建筑科技大学硕士学位论文
Research on Project Cost Management in X Electric Power
Construction Enterprise
Specialty: MBA
Name: Guojun
Instructor: Associate Prof. Wei Haimin
ABSTRACT
Energy is the lifeblood of national economic development. As one of China&39;s
major energy sources, electric energy has been in the most widely used in modern
society, with its clean, high quality, low-cost features. In order to meet the rapid
economic development and people&39;s growing demand for electricity, the state has
increased investment in power projects. With the application of new materials and new
technologies, the cost of construction of electric power projects has been improved,
which poses a challenge to the cost management of electric power construction
enterprises. With the deepening of the reform of the power system, the market of power
engineering projects, the electric power engineering companies born out of the power
companies is difficult to compete in the market with the original cost management
model. Exploring the new cost management model and adopting the new cost
management method to promote the cost saving of the electric power enterprise project
has become an important problem that the electric power enterprises need to solve in
the electric power project construction.
Based on this, this paper takes X electric power construction enterprise as an
example, on the basis of the depth investigation of the cost management of the
enterprise, analyzes the problems encountered in the project cost management: the lack
of selection and application of project cost estimation and analysis methods, the lack of
implementation of the project budget system. Through further analysis of problems,
this paper puts forward the following measures: based on the theory of project cost西安建筑科技大学硕士学位论文
management system construction, a cost management system based on three - level
organizational structure (company, project and post) is established, the objectives of the
organization&39;s responsibilities is cleared, and the project cost management process is
combed. In the framework of established cost management system, we choose to use
WBS comprehensive detailed estimation method as new cost estimation method and
apply it to project cost estimation. We choose to use earned value method as new cost
analysis method and apply it to project cost analysis. In order to improve the
implementation effect of the budget system, the article first puts forward the reasonable
budget management measures, then establish a sound budget evaluation indicators, and
gives weight based on fuzzy analytic hierarchy process. X power construction
enterprises can calculate project budget evaluation scores on the basis of the weight of
the index and indicator scoring criteria.
In this paper, the project cost management of X power construction enterprises is
taken as the research object. Through the analysis of the causes of the project cost
management work and the proposes of solution, it can provide a new way of thinking
and scientific method for the improvement of project cost management in X power
construction enterprise.
Keywords: X power construction enterprise, cost management, WBS comprehensive
detailed estimation method, earned value method西安建筑科技大学硕士学位论文
I
目 录
1 绪论..1
1.1 研究背景和意义........... 1
1.1.1 研究背景 1
1.1.2 研究意义 2
1.2 国内外研究现状........... 3
1.2.1 国外研究现状.... 3
1.2.2 国内研究现状.... 4
1.3 研究内容及方法........... 6
1.3.1 研究内容 6
1.3.2 研究方法 7
1.4 技术路线........... 7
2 相关理论综述..........9
2.1 工程项目成本管理概述........... 9
2.1.1 工程项目成本.... 9
2.1.2 工程项目成本管理........ 9
2.2 电力工程项目成本管理概述. 12
2.2.1 电力工程项目.. 12
2.2.2 电力工程项目成本...... 13
2.2.3 电力工程项目成本管理.......... 13
3 X 电力施工企业项目成本管理概况.........15
3.1 X 电力施工企业概况.. 15
3.1.1 基本概况.......... 15
3.1.2 组织机构.......... 15
3.2 X 电力施工企业项目成本管理现状.. 16
3.2.1 项目成本管理调查分析.......... 17
3.2.2 项目成本管理小结...... 24
3.3 本章小结......... 26西安建筑科技大学硕士学位论文
II
4 X 电力施工企业项目成本管理改善.......
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