I 摘要 不同于当今房地产项目政策调控和价格浮动的频繁性，物流地产项目的收益 对开发建设企业来说更加稳定，也因此，目前关注物流行业并从事物流地产事业 的投资者呈递增态势。物流地产项目总成本较多，成本管理的空间较大，做好成 本管理对项目和企业的意义深刻。全面成本管理理论，以科学性为原则构建人员 全参与、要素全包括、过程全覆盖的成本管理体系，该体系对物流地产项目成本 管理的针对性强、适用性广。 本论文从梳理总结国外和国内的文献入手，了解到全面成本管理理论的优越 性，归总出全面成本管理理论的全人员、全要素、全过程三大方面的内容。通过 实地调研WB物流园区建设项目，以全面成本管理理论为基础，对该项目成本管 理现状进行研究，发现影响项目成本管理的问题主要集中在主体管理能力不达标、 进度质量协调不合理、前期规划论证不充分和成本计划安排不完善四个方面，针 对性地从人员管理、要素管理、前期管理和风险管理四个方向提出该项目成本管 理的对策与建议。所提措施可以为该项目成本管理提供新的可实用的解决方案， 帮助企业真正提高管理能力，起到降低项目总成本的明显成效；同时，本论文的 研究成果对其他物流地产项目成本管理有参考借鉴价值。随着全面成本管理理论 研究与实践的深入，物流园区建设项目成本管理必将成为不可或缺的重要一环， 有效提高企业收益。 关键词：全面成本管理；全人员；全要素；全过程；物流园区建设项目 Abstract II Abstract Differentfromthefrequencyofpolicyregulationandpricefluctuationsofreal estateprojectstoday,Theincomeoflogisticsrealestateprojectsaremorestablefor developmentandconstructionenterprises.Therefore,investorswhoareconcerned aboutthelogisticsindustryandengagedinlogisticsrealestateareincreasing.Thetotal costoflogisticsrealestateprojectsismore,withlargespaceforcostmanagement,and goodcostmanagementisofprofoundsignificancetotheprojectandenterprises.The comprehensivecostmanagementtheory,withtheprincipleofscientificnature,buildsa costmanagementsystemwithfullpersonnelparticipation,fullelementsandfull coverageoftheprocess,whichishighlytargetedandhaswideapplicabilitytothecost managementoflogisticsrealestateprojects. Thisthesisstartsfromsummarizingforeignanddomesticdocuments,understands thesuperiorityofcomprehensivecostmanagementtheory,andsummarizesthecontents ofthewholepersonnel,wholefactorandwholeprocessofcomprehensivecost managementtheory.StudyingtheconstructionprojectofWBlogisticspark,studying thecostmanagementbasedonthecomprehensivecostmanagementtheory,Ifoundthat theproblemsaffectingtheprojectcostmanagementmainlyfocusedonsubstandard mainmanagementcapacity,unreasonablecoordinationbetweenprogressandquality, Countermeasuresandsuggestionsontheprojectcostmanagementareproposedfrom personnelmanagement,elementmanagement,preliminarymanagementandrisk management.Theproposedmeasurescanprovidenewandpracticalsolutionsforthe costmanagementoftheproject,helpenterprisestrulyimprovethemanagementability andreducethetotalcostoftheproject,andtheresearchresultsofthisthesishave referenceforthecostmanagementofotherlogisticsrealestateprojects.Withthe deepeningofthetheoreticalresearchofcomprehensivecostmanagementandthe practice,thecostmanagementoflogisticsparkprojectswillsurelybecomean indispensableandimportantpart,andeffectivelyimprovetheenterpriseincome. Keywords:comprehensivecostmanagement;fullstaff;fullelements;wholeprocess; logisticsparkconstructionproject 目录 I 目录 摘要................................................................................................................................I Abstract.............................................................................................................................II 第1章绪论.....................................................................................................................1 1.1研究背景与意义................................................................................................1 1.1.1研究背景.................................................................................................1 1.1.2研究意义.................................................................................................2 1.2国内外研究综述................................................................................................2 1.2.1国外研究综述.........................................................................................2 1.2.2国内研究综述.........................................................................................4 1.2.3研究述评.................................................................................................6 1.3研究内容与研究方法........................................................................................6 1.3.1研究内容.................................................................................................6 1.3.2研究方法.................................................................................................6 1.3.3技术路线.................................................................................................7 1.4本章小结............................................................................................................8 第2章全面成本管理理论.............................................................................................9 2.1基本概念与分类................................................................................................9 2.1.1基本概念.................................................................................................9 2.1.2分类.........................................................................................................9 2.2全面成本管理－全人员..................................................................................10 2.2.1政府方成本管理...................................................................................10 2.2.2建设方成本管理...................................................................................11 2.2.3勘察方成本管理...................................................................................11 2.2.4设计方成本管理...................................................................................12 2.2.5施工方成本管理...................................................................................12 2.2.6监理方成本管理...................................................................................12 2.3全面成本管理－全要素..................................................................................12 2.3.1项目设计—成本管理...........................................................................14 目录 II 2.3.2项目工期—成本管理...........................................................................14 2.3.3项目质量—成本管理...........................................................................15 2.3.4项目安全—成本管理...........................................................................15 2.3.5项目风险—成本管理...........................................................................15 2.4全面成本管理—全过程..................................................................................16 2.4.1项目建设前成本管理...........................................................................16 2.4.2项目建设中成本管理...........................................................................20 2.4.3项目建设后成本管理...........................................................................20 2.5本章小结..........................................................................................................20 第3章WB物流园区建设项目成本管理现状及问题分析........................................21 3.1WB物流园区建设项目概况............................................................................21 3.2WB物流园区建设项目成本管理现状分析....................................................22 3.2.1全人员成本管理现状...........................................................................23 3.2.2全要素成本管理现状...........................................................................24 3.2.3全过程成本管理现状...........................................................................26 3.3WB物流园区建设项目成本管理存在的问题................................................27 3.3.1主体管理能力不达标.......................................