基于项目标准成本的全生命周期预算管理实践及启示——以Z公司基建工程业务为例

Practice and Enlightenment of Life Cycle Budget Based on Project Standard Cost: an Example of Z Company's Infrastructure Engineering Business

本文以Z公司基建工程业务预算管理实践为例,运用项目生命周期理论对基建工程项目从开始到结束的全过程进行分析,剖析了Z公司采用工作分解结构进行项目管理,将工作任务细化为易于管理的组件,并以此为基础构建基建业务全面预算管理体系的具体做法。本文提出的基于项目生命周期的预算管理的做法,可以作为以基建、房地产、施工等业务为主的企业实施预算管理的参考。

Taking the case of Z company’s master budget as an example,this paper applies the theory of project life cycle to analyze the whole process of construction project from beginning to end.This paper analyzes how Z company used Work Breakdown Structure method to decompose and refine the processes into easy-tomanage components,and built a concrete framework of master budget management for construction business.The master budget management practice based on project life cycle proposed in this paper can be used as a benchmark for enterprises which mainly focus on infrastructure,real estate,construction and other business.