组织环境对工程项目成本管理影响研究——基于中铁二局的案例分析  

The Effect of Organizational Environment on Engineering Project Cost Management: A Case Study on China Railway Erju Co. Ltd.

作　　者：毛洪涛[1] 诸波[1] 王甜安[1] 

机构地区：[1]西南财经大学会计学院

出　　处：《南开管理评论》2012年第1期102-112,共11页Nankai Business Review

基　　金：国家自然科学基金项目(70872093);教育部"新世纪优秀人才支持计划"(NCET-09-0658)资助

摘　　要：工程项目成本管理是施工企业生存发展的关键所在。本文从组织环境这一宽泛的视角,探讨组织内外部环境中对工程项目成本管理产生影响的重要因素。以中铁二局为研究对象,通过实地访谈研究识别企业组织环境对工程项目成本管理的影响因素。本文应用扎根理论,通过对访谈数据逐级编码分析,构建了基于组织结构、控制体系和社会关系等三大支持系统的"3S"理论,从而揭示组织环境对工程项目成本管理的作用机制和对企业成本管理的意义。ince the further opening of the construction market,Chinese construction enterprises have been facing more uncertain environment and more intense competition.Because of the seriously shrinking profit,construction enterprises are shedding more light on controlling project cost effectively.However,without considering the organizational environment,the advanced cost management methods are hardly to be successful.Therefore,it is essential for construction enterprises to objectively know the organizational environment faced by domestic construction enterprises and to analyze in-depth related effect on engineering project cost management.From the broad vision,this paper mainly explores the internal and external organizational environment factors,affecting engineering project cost management.Taking China railway Erju as an example,we conduct lots of semi-structured interviews in its group corporation,company limited,two subsidiaries and two project departments,and finally collect textual data which have 30 paragraphs and more than 120,000 words.We then encode those interview data step by step for further analysis under the research paradigm of grounded theory.Based on these encoded data,we build concept,basic categories,main categories,which can be the factors affecting the engineering project cost management,the evidence chain and the complete story clue among these categories,and finally construct a theoretical framework called '3S' for short.Our objective is to build a theoretical three-system framework for engineering project cost management,which is comprised of the organizational structure supporting system,the control procedure supporting system and the social relation supporting system.The organizational structure supporting system is the foundation of the engineering project cost management.The control procedure supporting system is the approach of applying the engineering project cost management.The social relation supporting system is the sustainment of the engineering project cost management.These three subs

关 键 词：组织环境 工程项目 成本管理 扎根理论 

分 类 号：F285[经济管理—国民经济]