基于系统思考的建筑施工企业成本测定系统研究-管理科学与工程专业论文.docxVIP

摘 要 无论发达国家还是中国，都在寻求建筑施工企业成本测定精确度提高的途径。 但成本测定是一项复杂的系统工程，必须从其实施的整体过程、影响因素全面研究 该问题与内部结构。本文基于系统思考理论对建筑施工企业成本测定的建立进行分 析，论述了建筑施工企业成本测定是一个系统问题，必须从系统整体角度来考虑， 而成本管理的重心也应从成本控制转移到成本测定上。通过成本影响因素的分类和 筛选，将影响因素与企业成本测定全过程关联起来，得出成本测定的完整内涵，进 而详细描述成本测定内部系统结构，构建出整体的系统思考模型，以系统动力学操 作模型模拟成本的变动情况，以提高测定精确度。提出影响因素控制下的成本测定 系统控制杠杆模型。用系统思考理论分析提高建筑施工企业成本测定能力的关键点 以及实施过程中重点关注的问题，并提出相应对策建议，为管理层制定科学合理的 决策提供理论参考。 关键词：建筑施工企业；成本测定；系统思考；系统动力学 Abstract Regardless of the Western developed country or China, are seeking the way which Construction Enterprise cost estimation precision enhances. But cost estimation is a complex system engineering, it must study this question and the internal structure from its implementation process and influencing factors. This article analysis the establishment of Construction Enterprise cost estimation based on the Systems Thinking, elaborate Construction Enterprise cost estimation is a system question, and consider from the system angle, so cost managements core should also shift from the cost control to the cost estimation. Through the cost effect factors classification and screening, the effect factors and the cost estimation process are connected, and obtain the complete connotation of cost estimation. Then descript cost estimation internal system structure, and construct the whole System Thinking model. It simulate costs change situation by the system dynamics operation model, and enhance the precision of cost estimation. Proposing control release lever model of cost estimation system by the effect factors. This article analysis key point, which enhancement cost estimation ability of Construction Enterprise, as well as key matters of concern in implementation process by Systems Thinking, and propose that the corresponding countermeasure suggestion. It also provide the theory reference for the science and reasonable decision-making that managers formulate. Key Words: Construction Enterprise; Cost Estimation; Systems Thinki