摘要
成本管理绩效评价作为成本管理的重要环节,对引导项目成本管理正向发展具有重要意义。基于当前施工项目管理系统,结合相关规范,在施工项目成本管理数据归集的基础上,从成本管理总体绩效、流程绩效、直接成本管理绩效、间接成本管理绩效及其他成本管理绩效等5个方面建立了评价指标体系;利用熵权法确定了指标权重并对结果进行了分析;采用改进的可拓理论建立绩效评价模型,并以某高速公路工程为例进行验证。结果表明:建立的绩效评价模型不仅可以量化评价施工成本管理水平,还能与工期、质量、安全等相结合,辅助改进项目管理水平;在应用中,随着企业项目数据的积累,模型可以自行优化完善。
As an important part of cost management,cost management performance evaluation plays an important role in guiding the forward development of project cost management.Based on the current construction project management system and combined with relevant specifications,an evaluation index system was established on the basis of collecting construction project cost management data from five aspects:the overall performance of cost management,process performance,direct cost management performance,indirect cost management performance and other cost management performance.The index weight was determined by the method of entropy weight and the results were analyzed.The improved extension theory was used to establish the performance evaluation model,which was verified by a road project.The results show that the proposed performance evaluation model not only quantitatively evaluates the level of construction cost management,but also combines with time limit,quality and safety to help improve the level of project management.In the later application,with the accumulation of enterprise project data,the model can be optimized by ifself.
作者
董娜
张宁
熊峰
罗苓隆
刘瑜
DONG Na;ZHANG Ning;XIONG Feng;LUO Linglong;LIU Yu(College of Architecture & Environment,Sichuan University,Chengdu 610065,Sichuan,P.R.China;Sichuan Huaxi Enterprises Company Limited,Chengdu 610065,Sichuan,P.R.China;Installation Engineering Company of China Huaxi Enterprises Company Limited,Chengdu 610065,Sichuan,P.R.China)
出处
《重庆交通大学学报（自然科学版）》
CAS
CSCD
北大核心
2019年第2期51-58,78,共9页
Journal of Chongqing Jiaotong University(Natural Science)
基金
四川省科技支撑计划项目(2012FZ0041)
关键词
道路工程
施工成本管理
绩效评价
熵权法
可拓理论
highway engineering
construction cost management
performance evaluation
entropy method
extension theory
