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The Design Of The Cost Control System Of The Construction Project With Lean Thinking

Posted on:2012-04-25Degree:MasterType:Thesis
Country:ChinaCandidate:P Y ChengFull Text:PDF
GTID:2219330368976816Subject:Accounting
Abstract/Summary:PDF Full Text Request
Lean Construction is a new construction management paradigm,and particularly suits for complex,uncertain,and quick projects.It applys the philosophy and techniques of Lean Production to construction industry,which causes tremendous change of project delivery system,and in turn leds to the revolution of management concept,management theory and management technique.This also brings forward a challenge and an implication for traditional cost management.Therefore,to develop a new cost management system based on Lean Construction is currently an important research for Lean Construction.Based on the theory of lean construction project cost control system were studied. Content in the study, this paper systematically introduces the background of lean construction and development process, as well as the theoretical basis, implementation of management ideas and principles; the latest development of management accounting concepts-value-based management theory system:the project project cost management theory and control theory. And lean construction, value-based management and project cost control as the theme of the three concept papers were elaborated. On the basis of in-depth analysis of the lean construction on the traditional construction project cost control challenges posed that the lack of theoretical basis, the traditional cost control is only implemented activity-centric task management, resulting in cost control is not uncertainty, and the local optimization problems, and proposed construction project cost control system, the traditional two major deficiencies:Theory defects and defects in the project operation plan. According to two defects, proposed re-design construction project cost control system to solve two problems:the project cost control system should be designed based on what theory and how to improve program quality and to enhance the stability of the project work environment. And around two issues construction project cost control system redesign.The construction project cost control system design, this paper presents a framework of cost control system include:the concept of structure, function and control information of three parts, and design of this framework. In the conceptual framework section, the system will lean construction theory as a theoretical model of the flow of the theoretical basis of cost control system, and introduces the concept in line with it the cost of job-based control mode, which gives the first answer; in functional part of the process, the use of lean construction based on the final plans were developed technology to improve the quality control plan, stable operating environment projects, and cost control systems with various functions were constructed based on the final plan cost control process technology, gives the answer to the second question.In the research method, advocated by this article, Professor Kaplan to take innovative action research approach, based on a large domestic construction companies, conducted field research. Due to objective conditions and subjective time and capacity constraints, this article does not strictly in accordance with the innovation cycle of action research steps to commence the study, but action research based on innovative ideas, in accordance with the simplified steps to complete the research process. Research methods can be done in a bold attempt, and have achieved good results.In this paper, the content is divided into five parts:ChapterⅠ:ntroduction to the article section. Proposed theme of this paper, as well as themes related to the three concepts:lean construction, "value-based management", project cost control. Summary of the three concepts and the development of the historical background for further studies chapters make ready;The second chapter is the definition, theoretical foundation and literature review section. Defined lean construction, value-based management and the concept of project cost control and the subject matter Sanda relations and relations between them, and detailed definition of the concept of three major research and theoretical basis of history. Made according to the literature on lean construction theory challenges the traditional cost control.ChapterⅢ:explain the research method-Innovation action research. Introduced the innovative concept of action research, framework, implementation steps, and the applicability of this article, and given the actual situation to study the subject of a simplified procedure. ChapterⅣ:the implementation of action research for innovation. Accordance with the simplified procedure of innovative action research, a detailed description of the research design, the construction project based on lean construction cost control system design content and the system implementation and evaluation.ChapterⅤ:Conclusions and Implications for the articles section. This study reviewed the contents and conclusions, the contribution of this article, insufficient research and recommendations.Contribution of this article has the following four points:(1) Construction of a construction project cost control system, a general framework, the construction project cost control system is divided into conceptual structure, function and control information flow.(2) in the full analysis of today's lean construction theory and the premise of the construction project environment, the flow will be based on theoretical model building lean construction project cost control system, as the theoretical basis and the corresponding proposed project based operations cost-control mode.(3) will be based on lean construction theory and the development of the final plan by the cost of technology into the process control system functions, to improve project control project quality and stable operating environment, cost control system combined with the various functions were constructed based on the final plan The cost control process technology.(4) the use of innovative action research methodology of this study completed and achieved the desired results. The study of this valuable experience, both for the innovative action research itself or the construction project cost control system for the design of a case and studies have accumulated experience.This study made less and less on research proposals mainly in the following three points:(1) level of theory, research construction projects in the conceptual framework of cost control system, the article will flow theory model as the theoretical basis of cost control system, but according to theory of lean construction, lean organizations are also expected to generate value as a theoretical model theoretical guidance, this paper based on the actual management of domestic construction companies to consider a lower level, and did not discuss the value of the theoretical model generates cost control system in the theory of the role, it can be said is not comprehensive. As China's construction enterprises management level, future studies should take full account of the value of the proposed theoretical model generated the idea and principles.(2) design elements, the paper for the construction project cost control system design is limited to the construction process, and complete project cost control system should include the pre-bidding, project design stage, construction stage, and subcontract management and so on. Therefore, future research should include the construction project cost control system for each part.(3) In accordance with the requirements of innovation and action research, if we can create new methods and new ways to reach more organizations to promote the effect, there must be several times the cycle of innovation and action steps. The reasons for this objective due to time and other innovative action research approach simplifies the steps, and only completed a cycle, so the research results will inevitably come to mature. Therefore, future research should be possible within a longer period, such research may be more valuable and easy to spread.
Keywords/Search Tags:Lean Construction, Cost Control System, The Last Planner, Innovation Action Research
PDF Full Text Request
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