طراحی سیستم کنترل هزینه برای افزایش قابلیت رقابت‌پذیری در پروژه‌های ساختمانی برمبنای تلفیق روش هزینه‌یابی فعالیت عملگرا و هزینه‌یابی هدف

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار گروه مدیریت پروژه و ساخت دانشکده معماری دانشگاه تهران، تهران، ایران.

2 دانشجوی کارشناسی ارشد مدیریت پروژه و ساخت، موسسه آموزش عالی پارس، تهران، ایران.

چکیده

هدف پژوهش‌حاضر، استفاده از روش‌های‌نوین‌هزینه‌یابی در پروژه‌های ساختمانی جهت کاهش و کنترل میزان انحراف‌هزینه در پروژه‌ها و برخی محدودیت‌های روش‌های متداول مدیریت‌هزینه می‌باشد. در شرایط رقابتی یا در پروژه‌های با عدم‌قطعیت‌های فراوان، امکان کنترل لحظه‌ای سود و زیان پروژه و شناسایی دقیق فعالیت‌های ایجاد کننده سود یا زیان و مقدار تاثیر آنها وجود ندارد.
پس از مطالعه ادبیات‌موضوع، روشی جهت کنترل لحظه‌ای و بهنگام هزینه‌های مستقیم و بالاسری پروژه در حین پیشرفت آن ارائه شده‌است. مصاحبه صورت‌گرفته با 26متخصص مدیرمالی در شرکتهای ساختمانی طی 2 تا 4مرتبه به روش هدفمند و گلوله‌برفی از خرداد‌ماه سال‌1396 تا اردیبهشت‌1397 با هدف اعتبارسنجی و اصلاح روش استفاده شده‌‌است. با توجه به تحلیل‌‌محتوای مصاحبه نیمه‌ساختاریافته، روش پیشنهادی سبب افزایش‌دقت، قطعیت، قابلیت‌ردیابی هزینه‌های ‌بالاسری حدود 10 تا 35درصدی شده و یکپارچگی سیستم مالی و فنی و عملیاتی را فراهم‌ساخته‌است. این روش با در‌نظر‌گرفتن قابلیت‌های رقابتی و استراتژیک فعالیت‌محوری، می‌تواند ریشه‌یابی انحرافات و کاهش هزینه‌ها را تسهیل نماید و سبب محدود کردن سقف هزینه‌ی بسته‌های کاری شده و با ایجاد زنگ خطری برای اتمام بودجه هر بخش و تحلیل دلایل آن، امکان کنترل عوامل انحراف‌بودجه را فراهم‌نماید. بر اساس آزمون فریدمن، در این روش رقابت‌پذیری معناداری نسبت به روش کنترل هزینه متداول در پروژه‌ها وجود دارد.

کلیدواژه‌ها


عنوان مقاله [English]

Designing a cost control system to increase competitiveness in construction projects based on the integration of PFABC and tc

نویسندگان [English]

  • Hossein Toosi 1
  • Arezou Chamikarpour 2
1 Assistant Professor, Department of Project Management and construction, Faculty of Architecture, University of Tehran, Tehran, Iran.
2 Masters student , Project Management & Construction, Architecture Department, Pars University of Architecture & Arts, Tehran
چکیده [English]

The main purpose of the present research is to use new costing methods in construction projects to reduce and control the amount of cost deviations and some limitations in the common methods of cost management in projects. In competitive or highly uncertain projects, it is not possible to control the momentum of the project's profit and loss, and, it is not possible to accurately identify the activities causing profit or loss and the extent of their impact on these results.
After a literature review, a method developed to control the momentum of direct and overhead costs of the project during its progress. An interview was conducted with 26 financial managers in construction companies during 2 to 4 times using goal-oriented and bullet-proof methods from June 2016 to May 2017 with the aim of validating and modifying the method. According to a semi-structured interview analysis, the proposed method contributed to increasing the precision, certainty, traceability of overhead costs that is about 10 to 35 percent, and provided the integrity of the financial, technical and operational system. It also facilitates rooted deviations, and reduces costs by considering Activity-driven Competitive and strategic conditions. It's also limiting the target cost of working packs and causing an alarm on the completion of each department's budget and analyze its reasons, allowing for control of budget deviations. Also, according to Friedman test, there is a meaningful competitive ability compared to the conventional cost control method in the projects.

کلیدواژه‌ها [English]

  • Cost Management
  • Performance focused Activity based Costing
  • Target costing
  • overhead cost
  • competitive cost
  • Construction Projects

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