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目标成本法在工程项目管理中的应用与挑战

摘    要
  目标成本法作为现代工程项目管理的重要工具,在提升项目经济效益和管理水平方面具有重要意义。随着市场竞争加剧,工程项目面临成本控制的巨大压力,传统成本管理方法难以满足精细化管理需求。本研究旨在探讨目标成本法在工程项目管理中的应用路径、实施效果及面临的挑战,通过文献综述与案例分析相结合的方法,选取典型建筑工程项目为样本,系统梳理目标成本法的理论框架及其在实际工程中的具体应用流程。研究表明,目标成本法能够有效实现成本前置控制,将成本管理贯穿于项目决策、设计、施工等各个阶段,显著提高成本预测准确性,优化资源配置。创新性地提出基于BIM技术的目标成本动态监控体系,实现了成本数据实时更新与预警,为项目管理者提供决策支持。

关键词:目标成本法  工程项目管理  成本控制


Abstract 
  As an important tool of modern engineering project management, the target cost method is of great significance in improving the economic benefits and management level of projects. With the intensification of market competition, the engineering projects are facing the great pressure of cost control, and the traditional cost management methods are difficult to meet the needs of fine management. The purpose of this study is to explore the application path, implementation effect and challenges of target cost method in project management. Through the combination of literature review and case analysis, select typical construction projects as samples, and systematically organize the theoretical fr amework of target cost method and its specific application process in practical engineering. The research shows that the target cost method can effectively realize the cost pre-control, cost management through the project decision, design, construction and other stages, significantly improve the accuracy of cost prediction and optimize resource allocation. The target cost dynamic monitoring system based on BIM technology is innovatively proposed, which realizes the real-time update and early warning of cost data, and provides decision support for project managers.

Keyword:Target Cost Method  Engineering Project Management  Cost Control


目  录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2目标成本法的理论基础 2
2.1目标成本法的概念与原理 2
2.2工程项目成本管理特点 3
2.3目标成本法在工程中的适用性 3
3目标成本法在工程项目的应用 4
3.1应用流程与实施步骤 4
3.2成本预测与目标设定 5
3.3成本控制与动态管理 5
4目标成本法面临的挑战及应对 6
4.1内外部环境变化的影响 6
4.2技术与管理创新需求 7
4.3风险防控与保障措施 7
结论 8
参考文献 9
致谢 10
 
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