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随着我国经济体制改革和经济全球化的发展,越来越多国内工程企业加入到
国际市场中去,而在国际市场的项目管理中,EPC总承包模式作为一种先进项目管
理形式被广泛采用,我国企业也要接受并适应EPC项目的管理模式。但是,由于
国际市场的复杂环境,加上EPC总承包模式的庞大工作内容,决定了国际EPC工程
项目具有高收益和高风险的特点,而国内企业受原有传统项目模式的困扰,暴露
出管理环节薄弱、控制手段落后、成本失控等现象,往往在国际上失去了良好的
市场竞争力。面对这样的现实,国内企业应探索学习EPC项目管理,把成本的控
制作为项目管理的重要手段,通过EPC项目的有效管理,来实现经济效益最大化
为目标。
作者认为国际EPC顼目有效管理应该以成本控制为手段,,认为成本控制是
EPC项目管理的有效手段,项目管理工作围绕着成本管控的实际运用开展,对项
目环节的成本支出分析研究,结合动态、静态相结合特有的管控手段,抛弃彳¥统
的成本控制思想和体系,提高EPC项目的戍本管控能力,切实有效的实现EPC项
目管理,提高项目管理水平。
本文以实现国际EPC项目经济效益最大化为目的,通过研究研究成本控鈿理
论知识,结合国.际EPC项目的特点及风险,建立能够规避项目风险,提高项目经
济效益的成本管理控制体系,结合电建集团印度EPC项目管理中遇到的实际问题,
通过建立特有的成本控制体系解决电建集团印度项目中外部环境、内部环境所带
来问题,文章中成本控制方法的有效应用也为其他企业进行类似工程提供了很好
的管理经验和理论借鉴。
关键字:EPC项目项目管理模式成本核算成本控制国际工程
COST CONTROL IN THEAPPLICATION OF
INTERNATIONAL EPC PROJECT
ABSTRACT
Along with our country economic system reform and the development of
economic globalization, more and more domestic engineering companies join into the
international market, and in the international market of project management, EPC
general contract mode is widely used as a form of advanced project management,
China's enterprises to accept and adapt to the EPC project management model. But,
due to the complex environment of international market, large working content with
EPC general contract mode, determines the international EPC project has the
characteristics of high profit and high risk, and domestic enterprise by original
traditional project model, exposed the weak management and control means backward,
the cost is out of control, often lose good market competitiveness in the world. In die
face of such realities, domestic enterprises should explore study EPC project
management, the cost control as an important means of project management, through
the effective management of EPC project, to achieve economic benefit maximization
as the goal.
Author believes that the international EPC project management should be
effectively by means of cost control, and that cost control is an effective means of EPC
project management, project management works carried out around the practical
application of cost control, cost analysis of the project link study, combined with the
combination of dynamic and static characteristic of the control means to discard the
traditional cost control thought and system, improve the cost of EPC project control
ability, the effective implementation of the EPC project management, improve project
management level.
This paper for the purpose of maximizing economic benefit of international EPC
project, by research the cost control theory knowledge, according to the characteristics
and risks of international EPC project, set up to avoid project risk, improve the
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