摘 要
随着建筑行业的快速发展，工程造价管理中的成本控制与成本核算逐渐成为提升项目经济效益和管理水平的核心环节。本研究旨在探讨建筑工程中成本控制与成本核算的理论基础及其在实际应用中的优化策略，以解决当前成本管理中存在的效率低下、精度不足等问题。通过文献分析与案例研究相结合的方法，本文系统梳理了国内外相关研究成果，并选取典型建筑工程项目进行实证分析。研究发现，传统的成本管理模式难以适应复杂多变的建筑环境，而基于大数据与信息化技术的成本控制方法能够显著提高管理效率与决策准确性。本文创新性地提出了一种集成化成本管理体系，将动态成本监控与精细化核算有机结合，为建筑企业提供了可操作性强的实践路径。此外，该体系还强调全过程管理理念，从项目前期策划到后期评估均纳入成本控制范畴，从而实现全生命周期的成本优化。研究结果表明，这一新型管理模式不仅提升了成本数据的透明度与实时性，还有效降低了项目实施过程中的不确定性风险。总体而言，本研究的主要贡献在于为建筑行业提供了一套科学合理的成本管理框架，有助于推动行业向智能化、高效化方向发展，同时为未来相关领域的深入研究奠定了理论基础。
关键词：成本控制；成本核算；大数据；全过程管理；集成化成本管理体系
Abstract
With the rapid development of the construction industry, cost control and cost accounting in engineering cost management have gradually become the core components for enhancing project economic benefits and management levels. This study aims to explore the theoretical foundations of cost control and cost accounting in construction projects and propose optimization strategies for their practical applications, addressing existing issues such as low efficiency and insufficient accuracy in cost management. By integrating literature analysis with case studies, this paper systematically reviews relevant research findings both domestically and internationally and conducts empirical analyses on typical construction projects. The results indicate that traditional cost management models struggle to adapt to the complex and dynamic nature of construction environments, whereas cost control approaches based on big data and information technology significantly improve management efficiency and decision-making accuracy. This paper innovatively proposes an integrated cost management system that combines dynamic cost monitoring with refined accounting, offering construction enterprises a highly operational practical pathway. Moreover, this system emphasizes the concept of full-process management, incorporating all stages from project planning to post-implementation evaluation into the cost control fr amework, thereby achieving cost optimization across the entire lifecycle. The research findings demonstrate that this new management model not only enhances the transparency and real-time nature of cost data but also effectively mitigates uncertainties during project implementation. Overall, the primary contribution of this study lies in providing the construction industry with a scientifically sound cost management fr amework, promoting its advancement toward intelligent and efficient directions, while laying a theoretical foundation for future in-depth research in related fields.
Keywords: Cost Control; Cost Accounting; Big Data; Whole Process Management; Integrated Cost Management System
目 录
1绪论 1
1.1建筑工程造价管理的研究背景 1
1.2成本控制与成本核算的意义分析 1
1.3国内外研究现状综述 1
1.4本文研究方法与技术路线 2
2成本控制的基本理论与实践框架 2
2.1成本控制的概念与核心要素 2
2.2建筑工程中成本控制的主要内容 3
2.3成本控制的关键环节分析 3
2.4成本控制的常见问题及成因探讨 4
2.5提高成本控制有效性的策略 4
3成本核算的体系构建与实施路径 5
3.1成本核算的基本原理与方法 5
3.2建筑工程中成本核算的具体流程 5
3.3成本核算数据的收集与处理方式 6
3.4成本核算在造价管理中的作用分析 6
3.5完善成本核算体系的建议 7
4成本控制与成本核算的协同机制研究 7
4.1成本控制与成本核算的关系界定 7
4.2协同机制的理论基础与实践意义 8
4.3协同机制在建筑工程中的应用案例 8
4.4实现协同效应的关键因素分析 9
4.5推动协同发展的对策与展望 9
结论 11
参考文献 12
致 谢 13
