工程量清单计价下项目成本管理研究  

Research on Project Cost Management under Bill of Quantities Pricing

作　　者：韩鲁月 聂修军[1,2] 任昭君 刘冰川[3] 陈光喜 Han Luyue;Nie Xiujun;Ren Zhaojun;Liu Bingchuan;Chen Guangxi(Binzhou Polytechnic,Binzhou,Shandong 256603;New Era University College,Selangor Katsura,Malaysia 43000;Binzhou Jiaye Construction Engineering Co.,Ltd.,Binzhou,Shandong 256500;Shandong Binzhou Construction Group Corporation,Binzhou,Shandong 256600)

机构地区：[1]滨州职业学院,山东滨州256603 [2]新纪元大学学院,马来西亚雪兰莪加影市43000 [3]滨州市嘉业建设工程有限公司,山东滨州256500 [4]山东滨州城建集团有限公司,山东滨州256600

出　　处：《现代工程科技》2023年第19期125-128,共4页Modern Engineering Technology

摘　　要：随着我国与国际计价模式接轨的需求日益增强,改变传统的工程定额计价模式,采用新型的工程量清单计价模式成为发展趋势。工程量清单计价模式更贴近市场经济,它是由各个施工单位根据自身技术水平和综合实力情况自主报价,通过市场竞争合理低价中标的计价模式。企业要想在合理低价中标的环境下获得盈利,只能不断采取措施节约成本支出、降低成本损耗。因此为了提高企业竞争优势,促使利润最大化,清单计价模式下加强成本管理研究就成为建筑企业关注的主题。研究了清单报价模式下成本管理,主要从成本计划、控制、核算、分析与考核等多个方面进行了探讨,并提出成本管理的保障措施。以期可以对规范施工企业的成本管理起到一定的指导和借鉴作用。With the increasing demand for China to align with international pricing models,changing the traditional engineering quota pricing model and adopting a new engineering quantity list pricing model has become a development trend.Pricing model of engineering quantity list is closer to the market economy.It is a pricing model where each construction unit independently quotes based on their own technical level and comprehensive strength,and wins the bid at a reasonable low price through market competition.Enterprises can only continuously take measures to save costs and reduce cost losses if they want to make profits in an environment of winning bids at a reasonable low price.Therefore,in order to improve the competitive advantage of enterprises and maximize profits,strengthening cost management research under the inventory pricing model has become a topic of concern for construction enterprises.Studied cost management under the inventory quotation mode,mainly exploring multiple aspects such as cost planning,control,accounting,analysis,and assessment,and proposing guarantee measures for cost management.Hope to can provide guidance and reference for standardizing cost management in construction enterprises.

关 键 词：工程量清单计价模式 成本管理 

分 类 号：TU723.3[建筑科学—建筑技术科学]