石家庄铁道学院毕业论文
策，把好材料核算关。另外，要进一步加强对合同管理的审计，使财务人员严格按照合同进行工程结算。实现全过程审计监控，随时掌握成本动态。内部审计工作不应只是在后期进行监督和检查，应把事前、事中、事后审计三者结合起来，才能发现施工过程中各环节材料成本控制可能出现的问题。内部审计人员应对施工企业各项目的经营活动与内部控制系统进行客观独立的评价，以确定既定的政策和程序是否得到贯彻，建立的目标是否照章遵循，从而保证企业生产经营有序进行。当发现材料成本与工程结算收入、工程进度不匹配时，应找出不匹配的原因，及时予以纠正，保证成本管理目标的实现。
六、 建立健全项目部内部各项管理制度
项目部要制定各项内部管理规章制度，切实保障特殊资产不经授权不得接触，不得随意使用。再者，施工项目一般都是在外地进行施工，不可避免地要与当地居民打交道，对员工的安全管理也非常重要。项目经理要对员工安全负责，制定严格的作息时间，无故不得随意离开项目经理部和工地，以防止和当地居民发生矛盾，造成不必要的损失。
第五章 结论
进行工程项目成本管理需要强化成本效益观念，就是要从效益角度来看待投入，使投入与产出相配比，并使产出大于投入的前提下获取收益，使企业利润最大化。在激烈的市场竞争中，企业要想使产出大于投入并获取收益就必须进行成本管理。而项目是施工企业的利润来源，是成本归集的对象，因此，对工程项目进行成本管理必不可少。目前项目成本管理中存在着许多问题，这些问题都影响着成本管理的效果。
对工程项目成本管理认识上存在的误区是进行成本管理的一大障碍，必须改变项目管理人员的成本观念；成本预算编制不科学，直接导致成本控制无法执行，进而影响其它阶段的进行，因此，编制科学合理的预算非常重要；工程质量和工期与项目成本之间有非常紧密的联系，只有正确处理好三者之间的关系，才能使项目成本最低； 形成一套完善的责权利相结合的成本管理模式可以分清成本控制责任，有助于调动员工的工作积极性；材料成本在项目总成本中占有很大的比重，加强材料管理是项目成本管理的重要手段。本文所列的问题仅仅是项目成本管理中存在问题的冰山一角，有许多问题没有论述，需要进一步研究。
16
石家庄铁道学院毕业论文
参考文献
[1] 刘原方.施工企业会计[M]，北京：中国财政经济出版社，2004年2月 [2] 纪燕萍.21世纪项目管理教程[M]，北京：人民邮电出版社，2002年6月 [3] 白思俊.现代项目管理[M]，北京：机械工业出版社，2002年12月
[4] 马士华，林勇，陈志祥等著.供应链管理[M]，北京：机械工业出版社，2000年5月 [5] 丁志斌.当前项目成本管理存在的问题和改进措施.建筑经济2002.6(总第236期)41-43 [6] 刘强，扬清江.施工项目管理中成本、工期、质量和安全的控制.宁夏工学院学报(自然科学
版)第9卷1期1997年3月31-36 [7] 陆茹.工程项目成本控制管理浅析.水运工程第8期2003年8月28-32
[8] 王健，刘尔烈，骆刚.工程项目管理中工期--成本--质量综合均衡优化.系统工程学报，2004.4
第19卷第2期148-153 [9] 张静颖.项目的成本、工期管理及均衡性研究.轮胎工业.2004年第24卷711-721 [10] 张连营，张杰.基于并行工程的项目采购方法.中国港湾建设.2004年4月第2期57-60 [11] 郑鸣摘.论工程项目在施工阶段的成本控制.煤炭经济研究.2004.6 46-47 [12] 周海英.加强项目成本管理的过程控制.铁道标准设计2002(11)67-68 [13] 赵晶晶.施工企业成本控制新论.企业经济.2004年第6期91-92
[14] 戚安邦.现代项目管理[M]，北京:对外经济贸易大学出版社，2001年9月
[15] Peter E.D. Love，Zahra Iranians project management quality cost information system
for the construction industry. Information Management 40 (2003) 649-661 [16] J. Reilly, J. Brown .Management and control of cost and risk for tunneling and
infrastructure projects. Tunneling and Underground Space Technology 19 (2004) 330
17
石家庄铁道学院毕业论文
致谢
这篇论文是我在指导老师李志远副教授悉心指导下，不断鼓励与大力帮助下完成 的。在论文的整个写作过程中李老师都倾注了大量的心血，李老师不仅授业，更是传道、解惑，始终给予我严格的要求、充分的信任和热情的鼓励。我深受李老师渊博的学识、严谨的治学态度、勤奋的敬业精神的熏陶和激励，从中受益良多。谨此向我的
在石家庄铁道学院上学期间及论文写作过程中，我深受老师的关心与教导，在工作中我得到他们很多的指导与帮助。同时也得到了很多同学的帮助和支持，在此向他
感谢所有关心和帮助过我的老师、同学、朋友和亲人们。
指导老师致以最诚挚的谢意!
们表示衷心的感谢。正是和大家一起的集体学习，使我取得了长足的进步。
18
石家庄铁道学院毕业论文
附录
An Overview of Project Management 1 What is a Project?
What is the difference between project management and managing in general? Aren't they really the same? The answer, of course, is no. A project is done only once, whereas most jobs are ongoing or repetitive, and managing one-time jobs is different from managing ongoing ones. For one thing, the people who work on a project may be reassigned to other jobs once the project is completed, so the team is temporary. Often the team members do n direct authority over them, a situation that presents its own set of problems or report to the project manager on a regular basis, meaning that the project manager has no direct authority over them, a situation that presents its own set of problems.
Quality expert Dr. J. M. Jordan defines a project as a problem scheduled for solution. This definition forces us to recognize that projects are aimed at solving problems and that failure to define the problem properly is what sometimes gets us into trouble. Interestingly, when you tell project team members that you want to begin planning a project by writing a problem statement, they tend to say, \don't need to do that. We all know what the problem is.\
In my younger days, I was sometimes intimidated by that response. Not any more. My rejoinder is, \gotten a group to write a problem statement in five minutes, because seldom do people really understand or agree on what the problem is. This failure to achieve a consensus definition of the problem leads to developing the right solution to the wrong problem or to a paralyzing bickering about goals.
To help a team at this point, I offer a definition of a problem. A desired objective is not a problem by itself. The key to problem is that there is an obstacle that prevents you from closing the gap (achieving your objective) easily. Problem-solving consists of finding ways of overcoming or getting around obstacles.
To help flesh outs the definition, answer the following questions: ~ What is the desired end state or outcome? ~ What prevents or makes achieving it difficult?
~ How will you know when you have achieved the desired result?
19
石家庄铁道学院毕业论文
2 What is project management?
Project management is the planning, scheduling, and controlling of project activities to meet project objectives. The major objectives that must be met include performance, cost and time goals, while at the same time you control or maintain the scope of the project at the correct level.
Ideally, the scope of a project should remain constant throughout the life of the job. Naturally, this seldom happens. In most cases the magnitude (scope) of the work increases as a result of overlooked details, unforeseen problems, or an inadequately defined problem. The most common reason for scope changes is that something is forgotten.
Scope generally increases. In fact, about the only time project scope decreases is when the budget is cut and some of the originally planned work is put on hold. The problem with scope changes is that they tend to be small or incremental; if a number of them occur, the project budget or schedule may suffer. This is a fairly common cause of project failures.
A project manager should advise stakeholders (especially customers) of the impact on the project of a change in scope so that decisions can be made about how to handle such changes. If a customer is told that a requested change will result in a 20~ increase in project costs, the customer may opt to defer the change. If tile impact Js not made clear, the customer may ask for the change, thinking the costs will not increase significantly, and be very dismayed at the end of the job to learn of the true impact. A project manager has a responsibility to keep stakeholders informed about the impact of scope changes on the project, protecting them from surprises at the end of the job and protecting the project manager from being evaluated on original targets rather than on revised ones.
The four project objectives are related to each other by the following equation: Cost = f (P, T, S) What the equation says is that cost is a function (f) of performance (P), time (T) scope (S). As P and S increase, cost generally increases. The relationship between time and, cost, however, is not linear. As a rule, cost increases as the time to do the project decreases below a certain optimum time. That is, there exists a project duration that results in the best performance of all resources. If the duration is shortened, it is often necessary to pay premium labor rates as a consequence. Further, worker errors often increase, resulting in costs for corrections, and productivity often declines. Studies have shown that if a knowledge worker spends twelve hours of overtime on a job, the actual increase in output
20