经济风险条件下工程项目承包的盈亏分析

Profitability Analysis for Construction Projects Under Economic Risks

经济风险条件下工程项目承包的盈亏分析是承包商在工程实施过程中进行盈亏监控、实现盈利目标的重要手段．针对当前的市场经济条件，根据建筑产品特有的价格运动特点及其在生产上的“时滞性”和交易的“非一次性”，本文通过敏感性分析探讨了不同合同条件下经济风险因素对工程项目承包盈利性的影响，建立了经济风险条件下工程项目承包盈亏分析的价值模型，提出了在工程实施不同阶段进行动态盈亏分析、盈利目标监控的原理和操作方法．

Profitability analysis is an important tool for contractors to check the prcfitability and achieve their profit goal for construction projacts under the economic risks. This paper, in view of the current situation of market economy and based on the particular price characteristic of building products, their time lag in producing and many -time payments in exchange, explores how the economic risk influence the profitability of a construction project by means of sensitivity analysis under different contract forms. A valuation model of profitability analysis is established for construction project contracting under the economic risks. Then the principle and its operating methods are introduced for dynamic profitability analysis and profit goal control indifferent construction stages, the realtionship between construction project's profitability and construction enterprese's benifit goal as well as other external causes which influence the profitability of a construction project are discussed.