MBA教育中心知识库

近年来，我国大力发展水电部门的EPC项目，是因为这种模式能提高建设效率，确保工程质量，这一点从水利部门对EPC项目的投资规模逐渐扩大可以看出。开展对水电建设部门EPC项目的成本管理，能够通过控制成本提升经济效益，同时优化资源配置，增强企业在市场中的竞争力，提高决策质量，精确编制预算，更好地应对成本风险，优化流程并提高整体运营效率，以适应行业发展趋势并提升企业综合实力。

本文在梳理大量国内外关于EPC项目成本管理研究文献的基础上，以水电十五局一公司的EPC项目为研究对象，展开成本管理的研究。首先本文在介绍一公司EPC项目成本管理现状的基础上，采用问卷调查方式，邀请水电十五局一公司EPC项目的项目经理、设计主管、采购主管、施工主管、成本管理人员及水电三局、水电六局和西北设计院等单位的人员进行问卷调查，发现一公司EPC项目在设计、采购、施工等环节的成本管理存在的问题。其次，邀请上述单位的相关人员，采用专家会议法，针对成本管理过程中存在的问题进行原因分析。再次，依据价值链理论、成本动因理论、全过程成本管控理论及作业成本法给出改进的总体思路及具体措施。最后，从组织和制度两方面给出措施的实施保障。

综上，通过对水电十五局一公司的EPC项目展开成本管理、最终实现提高效益，确保项目在预算范围内高质量完成，提升企业竞争力的最终目标。

China has vigorously developed EPC projects in the hydropower sector because this model can improve construction efficiency and ensure project quality in recent years. This can be seen from the gradual expansion of investment scale in EPC projects by the water conservancy department. Carrying out cost management for EPC projects in the hydropower construction department can improve economic benefits by controlling costs, optimizing resource allocation, enhancing the competitiveness of enterprises in the market, improving decision-making quality, accurately preparing budgets, better responding to cost risks, optimizing processes, and improving overall operational efficiency to adapt to industry development trends and enhance the comprehensive strength of enterprises.

This thesis takes the EPC project of the 15th Hydroelectric Bureau Company as the research object to carry out cost management on the basis of reviewing a large number of domestic and foreign research literature on EPC project cost management. Firstly, based on the introduction of the current situation of cost management in an EPC project of a company, this thesis adopts a questionnaire survey method to invite project managers, design supervisors, procurement supervisors, construction supervisors, cost management personnel, as well as relevant personnel from units such as the Water and Electricity 15th Bureau, Water and Electricity 6th Bureau, and Northwest Design Institute to conduct a questionnaire survey, in order to discover the problems in cost management in the design, procurement, and construction stages of an EPC project of a company. Secondly, invite relevant personnel from the aforementioned units to conduct an expert meeting method to analyze the reasons for the problems that exist in the cost management process. Once again, based on the value chain theory, cost driver theory, whole process cost control theory, and activity-based costing, provide an overall idea and specific measures for improvement. Finally, provide guarantees for implementing measures from both organizational and institutional perspectives.

In summary, the ultimate goal is to carry out cost management on the EPC project of the 15th Hydroelectric Bureau Company, ultimately achieve improved efficiency, ensure high-quality completion of the project within the budget range, and enhance the competitiveness of the enterprise.