大连理工大学专业学位硕士学位论文
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摘要
本文以河南内黄100MW光伏高效农业产业园项目的建设实例为背景，研究了在光
伏行业与高效农业相结合的创新行业经营模式下，创新性的建立和完善项目成本管理控
制系统，运用科学的管理手段和方法将项目成本支出过程与成本管控流程紧密结合，形
成互动。来促进项目成本计划控制目标任务的完成，提高项目成本管理控制的水平
本文共分四大部分，①绪论。重点论述本文研究的目的和意义，建立和完善项目成
本管理控制管理模式和方法的目的和意义、研究的思路及主要内容。②项目成本管理控
制相关理论。重点介绍了成本管理、成本控制的相关理论和方法步骤，并对成本控制的
内容和实施方法进行了阐述。③内黄“光伏高效农业大棚”项目介绍。介绍了项目成本
管理控制体系的构建原则、构建内容并着重介绍了成本控制体系的构建方法。④“光伏
大棚”项目成本管理控制系统实施对策。描述了成本控制系统运行情况及控制结果以及
成本控制系统运行产生的效果
本文研究的重点内容：①以“光伏高效农业大棚”项目的建设成本为目标，建立项
目的成本管理控制系统。②确立以成本预算为重点的成本控制的方法步骤，注重成本控
制环节中的事前和事中的控制
本文的特色和创新点主要表现在以下三个方面：
（1） 通过建立以“业务流程+组织流程”相结合的成本管理控制的工作流程模式
使成本控制的阶段目标与各阶段组织管理任务高度契合，增强了成本控制系统的过程化
控制能力。改变了项目业务工作与项目管理工作脱节，控制效果差的顽疾，从而有效的
提高了成本控制流程的对计划成本偏差的监管和处理速度
（2） 通过改进成本控制的主要指标系统，加强了“成本预算”管理在成本控制系
统中的引领作用，将成本控制的工作重点前置，注重成本控制的事前和事中的控制。解
决了以往由于成本控制手段滞后和缺失带来的事后验尸，造成成本失控的现象，实现了
成本控制指标的全面完成
（3） 创建以成本控制为工作目标的各级“成本责任中心”系统，将目标成本控制
指标层层分解到各中心，并作为各级“成本责任中心”的主要绩效评价内容。强化了
“责任中心”对成本控制的职能。解决了项目成本控制的全员全过程参与的成本责任制
度的落实问题；明晰了责任中心及成本责任人的成本目标责任。“成本责任中心”制度
的建立，加强了对项目成本指标管控力度，推动了项目绩效评价工作效果
关键词：成本管控；光伏；高效农业
内黄“光伏高效农业大棚”成本管控
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The Cost Control Ofphotovoltaic efficient agriculture greenhouse
Abstract
The paper, which title is Neihuang “PV(Photovoltaic) efficient agriculture greenhouse
cost control, takes Henan Neihuang 100MW photovoltaic efficiency agriculture industrial
park construction project as the background, studies innovative management mode with a
combination of photovoltaic industry and efficient agriculture, establishes and improves
project cost management and control systems innovatively, combines the project cost
expenditure process with cost control process closely with scientific management means and
methods, forms the interaction, in order to promote the project cost control plan to complete
the mission objectives and improve the level of project cost management and control.
This paper is divided into four parts. First, introduction. It discusses the purpose and
significance of the paper emphatically, which is the mode of management, objective and
significance, research purpose and main content of establishing and perfecting project cost
management control systems. Second, the relative theory of project cost management control.
It introduces mainly the related theory and steps of cost control and management. And it
describes the cost control content and implementing method. Third, introduce the project of
Neihuang “PV efficient agriculture greenhouse. It introduces the construction principles and
construction contents of project cost management and control system, emphatically
introduced the construction method of cost control system. Fourth, the implement strategic of
cost management control system of “photovoltaic greenhouse project. It describes the
operation system and control results and the effect of project cost control system.
The main contents of this paper includes two parts. First, it takes photovoltaic efficient
agriculture greenhouse project construction cost as the goal to establish the cost management
control system project. Second, establishing the method for cost budget and focusing on cost
control aspects.
In this paper, the features and innovations have three aspects.
First, through establishing the cost management control work flow model with the
combination of business process and organization process, making stage goal of the cost
control and organization management task highly fit, enhancing process control ability of cost
control system. It changes the out of touch problem of the project business working with
project management, and the poor effecting of control problems. Thus, effectively improving
the cost control process of plan cost deviation regulation and processing speed.
大连理工大学专业学位硕士学位论文
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Second, through improving the main index system of cost control, it strengthens the
cost budget management in the leading role of the system of cost control. It proposes the
focus of the work of cost control and pays attention to control the actual cost control. It solves
the phenomenon of previous due to cost control measures lag, lacking of bring afterwards
autopsy and resulting in cost out of control, achieving a fully complete cost control targets.
Third, creating cost control objectives at all levels cost responsibility center system,
The cost control targets at different levels to the centers and as the cost responsibility center
of the main performance evaluation content, Strengthening the functions of the responsibility
center for cost control. It clear responsibilities and cost center responsible for the cost of
objective responsibility.The establishment of cost responsibility center system strengthens
management control of the project cost index efforts and promotes the project performance
evaluation results.
Key word: Cost control; Photovoltaic; High efficiency agriculture
内黄“光伏高效农业大棚”成本管控
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目录
摘要 ..... I
Abstract ..... II
1绪论 ...... 1
1.1选题背景 ........... 1
1.2行业相关情况 ... 3
1.2.1农业现状3
1.2.2光伏行业现状 .... 4
1.3研究的目的和意义 ....... 6
1.4国内外研究现状 ........... 7
1.5研究思路及主要内容 ... 8
1.6本章小结 ........... 8
2项目成本管理控制的相关理论 .......... 9
2.1成本管理与成本控制相关概念 ........... 9
2.1.1项目成本管理 .... 9
2.1.2项目成本控制 .... 9
2.1.3成本管理控制工作环节9
2.2项目成本控制的基本流程 ..... 11
2.2.1信息输入 .......... 11
2.2.2技术分析 .......... 12
2.2.3信息输出 .......... 13
2.3项目成本控制的（范围）内容 ......... 14
2.3.1决策成本控制 .. 14
2.3.2招标成本控制 .. 14
2.3.3设计成本控制 .. 15
2.3.4施工成本控制 .. 15
2.4项目施工成本管理控制实施的方法步骤 ..... 15
2.4.1资源计划 .......... 16
2.4.2成本估算 .......... 16。