电气产业作为国际性基础事业中发展的支柱产业，是具有公共性质的、直接性给人民 群众提供服务的产能行业，属于基准类行业，其为中国社会一类产能和国家公益事业特别 代表。电力电能因为有着可以给百姓的生活带来方便的功效，可以提高人民走群众生活水 平同时也能增加城市的人群聚集效果，社会公益性和服务性效果突出。 本文在国内外相关研究与电力项目成本管理理论的基础上，以 LQ 电厂来分析，给出 电力施工企业和施工项目的基础信息，且利用对企业施工成本的控制情况进行进一步研 究，从而找到施工项目里有关成本管理在具体情况上缺陷、全员成本管理想法不全面、成 本管理方式不恰当等几方面问题，并研究 LQ 电厂项目成本管理体系构建中存在的问题， 根据电力项目施工过程中成本管理的方式、途径、措施等几方面设定有关电力成本管理系 统，利用挣值法最终找到 LQ 电厂成本管理系统的完善方式，并通过设计培养所有人员的 成本管理意识、记性全过程成本管理、增加重点途经的成本管理等方式保障成本管理的实 施，希望能为 LQ 电厂项目成本管理总结经验教训，提出改善的措施，从而帮助该企业降 低施工项目成本，实现企业利润增收，保障施工企业长远的生存和提升，并有效提升企业 内外双重抗压性，同时对国内同行业电力施工企业也能起到相应的参考作用。 关键词，电力企业；施工工程；成本管理；挣值法浙江理工大学硕士专业学位论文 II Abstract Electrical industry as a pillar industry in the development of international basic undertakings. As a public service, it is the infrastructure of the city and the focus of the welfare of the socialist state. Due to the convenience of the people's life, the improvement of quality of life and the improvement of the urban aggregation effect, power has obvious social welfare and service. Based on the related research and power, on the basis of project cost management theory, with LQ power plant as an example, this paper introduces the basic information of the company and the construction project, In order to find out the defects of cost management in construction project, the incomplete idea of total cost management, the improper way of cost management and so on, The problems in the construction of cost management system of LQ power plant project are also studied. The power cost management system is set up according to the way, way and measure of cost management in the construction of power project. Finally, the method of earned value is used to find the way to improve the cost management system of LQ power plant, and the cost management intention of all personnel is trained through the design. Recognizing and remembering the whole process cost management and increasing the key path cost management to ensure the implementation of cost management, I hope to sum up experience and lessons for LQ power plant project cost management, and put forward improvement measures, so as to help the enterprise reduce construction project costs, realize enterprise profits and ensure the long-term survival of construction enterprises. And enhance, and effectively enhance the dual pressure resistance of enterprises at home and abroad, at the same time, the same industry in the domestic power construction enterprises can also play a corresponding reference role. Key Words: Electric related enterprises; Construction project; Content management; Earned Value浙江理工大学硕士专业学位论文 III 目 录 摘要...............................................................................................................................................I Abstract .........................................................................................................................................II 目 录............................................................................................................................................III 1 绪 论...........................................................................................................................................1 1.1 研究背景...............................................................................................................................1 1.2 选题目的和意义...................................................................................................................2 1.3 研究内容与方法...................................................................................................................2 1.3.1 研究内容.....................................................................................................................2 1.3.2 研究方法.....................................................................................................................3 1.4 论文研究框架.......................................................................................................................3 2 概念界定及研究综述.................................................................................................................5 2.1 施工项目成本管理概述.......................................................................................................5 2.1.1 施工项目成本的概念.................................................................................................5 2.1.2 施工项目成本的类别.................................................................................................5 2.1.3 施工项目成本管理的内容.........................................................................................6 2.2 电力施工项目成本管理概述...............................................................................................9 2.2.1 电力施工项目的特点.................................................................................................9 2.2.2 电力施工项目成本的构成.......................................................................................10 2.3 挣值法的概念及相关概述................................................................................................. 11 2.4 文献综述.............................................................................................................................12 2.4.1 国外研究现状...........................................................................................................12 2.4.2 国内研究现状...........................................................................................................13 3 LQ 电厂±800KV 换流站施工项目成本管理的现状分析......................................................15 3.1 公司基本情况.....................................................................................................................15 3.2 ±800KV 换流站施工项目简介 ...........................................................................................15 3.2.1 工程概况...................................................................................................................15 3.2.2 工程现状...................................................................................................................15 3.2.3 C 包工程承包范围 ...................................................................................................15 3.3 公司施工项目成本管理的现状.........................................................................................16 3.3.1 公司施工项目管理组织关系...................................................................................16 3.3.2 公司施工项目成本构成...........................................................................................17 3.3.3 公司施工项目成本管理分析...................................................................................20 3.4 LQ 电厂施工过程中存在的弊端 .......................................................................................21浙江理工大学硕士专业学位论文 IV 3.4.1 成本控制目标不明确...............................................................................................21 3.4.2 没有形成正式的预算、核算体系...........................................................................21 3.4.3 培训制度不完善.......................................................................................................21 3.4.4 日常监管不到位.......................................................................................................22 3.4.5 没有进行有效分类.................