目标成本合同在工程项目中的应用研究  

Research on the Application of Target Cost Contract in Construction Projects

作　　者：贾湖[1] 严明辉[1] 

机构地区：[1]天津大学管理与经济学部,天津300072

出　　处：《工程管理学报》2011年第4期415-419,共5页Journal of Engineering Management

摘　　要：随着建筑行业竞争的加剧,工程项目的合同价格有呈现成本价格的趋势。相对于传统的固定单价和固定总价合同模式,目标成本合同为业主和承包商提供了新的工作方法。在介绍目标成本合同的概念和特点的基础上,通过数学模型和理论分析阐明目标成本合同的运行机制。针对目标成本合同的特殊性,指出必须合理地管理风险事件,特别是工程范围变更以及招标文件错误和遗漏产生的影响。针对目标成本合同的优势与劣势,给出一些应用建议,从而更有效地促进目标成本合同模式的成功实施。As competition is fierce in the construction market,the contact price of construction projects is close to the actual cost price.Compared to the traditional fixed unit price and fixed lump sum model,the Target Cost Contract（TCC） provides a new way for owners and contractors.Based on the introduction to the concept and characteristics of TCC,this paper illustrated the operation mechanism by the mathematic model and theoretical analysis.For the specialty of TCC,risks during the process of construction need be properly managed,especially the changes of scope and errors or omissions of the tender documents.At last,this paper discussed its advantages and disadvantages.Some suggestions were put forward to promote its implementation.

关 键 词：目标成本合同 工程项目 风险管理 成本管理 

分 类 号：F407.9[经济管理—产业经济]