I 摘要 由于公路市场竞争异常激烈，很多企业为拿到项目不惜牺牲利润以低价投标。 在此背景下，标后预算成为降低成本提高利润的关键管理工具。W公司作为一 家公路工程施工企业，同样需要通过提高标后预算管理，增加标后预算管理效益， 保障W公司持续健康发展。 本文从标后预算管理的基本概念引入，以权变理论、控制理论等管理学理论 为基础，建立W公司标后预算管理评价指标体系，运用层次分析法和模糊综合 评价法分析调查问卷的数据，对W公司标后预算管理现状评价指标进行分析， 得到评价结果，结合W公司标后预算管理现状剖析存在的问题，并有针对性的 提出优化方案和相关建议。 通过本文研究发现W公司标后预算管理存在基础环境管理不足，编制过程 不够完善，执行过程缺乏力度等问题。针对上述问题本文从基础环境管理、编制 管理和执行管理三个大方向，从组织架构、管理职责、管理制度体系、编制人员 业务能力、编制流程、实时控制、建立信息化系统、精细化管理等具体方向对W 公司标后预算管理进行优化设计。为使W公司标后预算管理优化设计得以顺利 实施，本文从转变管理理念、加强部门协同、提升信息系统应用水平和筑牢风险 防控等方面提出保障措施建议。 关键词：标后预算；管理优化；公路工程施工；动态精细化。 Abstract II Abstract As the road market competition is extremely fierce, the highway engineering construction industry’s competition is increasingly fierce, many enterprises are willing to sacrifice profits to bid at low prices to get the project. In this context, Post-tender budget management has become a key management tool to reduce costs and improve profits. As a highway engineering construction enterprise, W company also needs to improve Post-tender budget management, add the efficiency of Post-tender budget management,and guarantee the development and healthy development of W company. This paper introduces the basic concept of Post-tender budget management, establishes the evaluation index system of W company's Post-tender budget management on the basis of contingency theory, control theory and other management theories, collects basic data by means of questionnaire, and analyzes the current situation evaluation index of W company's Post-tender budget management by using analytic hierarchy process (AHP) and fuzzy comprehensive evaluation method, Get the evaluation results, combined with the current situation of Post-tender budget management of W company, analyze the existing problems, and put forward the optimization scheme and relevant suggestions. Through the research of this paper, we find that there are some problems in the Post-tender budget management of W company, for example be short of basic environmental management, the imperfect preparation process, and be short of strength in the implementation process. In view of the above problems, this text from the foundation environmental management, establishment management and implementation management three major directions, from the organizational structure, management responsibilities, management system, staffing business capacity, preparation process, real-time control, establishment of information system, fine management and other specific aspects of W company's Post-tender budget management optimization design. In order to successfully implement the optimized plan of Post-tender budget management of W company, this text raise some safeguard measures and suggestions from the aspects of changing management concept, strengthening department cooperation, improving the application level of information system and strengthening risk prevention and control. Keywords: Post-tender budget management, Highway engineering construction, dynamic and elaboration. 目 录 III 目 录 北京建筑大学硕士学位论文原创性声明 北京建筑大学硕士学位论文使用授权书 摘要 ................................................. I Abstract ................................................ II 目 录 ................................................. III 第1章 绪论 .............................................. 1 1.1 研究背景、目的及意义.......................................... 1 1.1.1 研究背景.................................................. 1 1.1.2 研究目的及意义............................................ 2 1.2 国内外研究现状及评述.......................................... 2 1.2.1 国外研究现状.............................................. 2 1.2.2 国内研究现状.............................................. 3 1.2.3 文献评述.................................................. 4 1.3 研究方法、思路和技术路线...................................... 5 1.3.1 研究方法.................................................. 5 1.3.2 研究思路.................................................. 5 1.3.3 技术路线.................................................. 6 1.4 研究内容...................................................... 6 1.5 本章小结...................................................... 7 第2章 相关概念及理论基础 ................................ 8 2.1 相关概念...................................................... 8 2.1.1 标后预算管理的概念........................................ 8 2.1.2 标后预算管理的特征........................................ 8 2.1.3 标后预算管理的功能........................................ 8 2.1.4 标后预算管理的流程........................................ 9 2.2 相关理论基础.................................................. 9 2.2.1 权变理论与作用机理........................................ 9 2.2.2 控制理论及作用机理....................................... 10 2.3 本章小结..................................................... 10 第3章 W公司标后预算管理的现状 .......................... 11 3.1 W公司概况 ................................................... 11 3.2 W公司标后预算管理现状 ...................................... 11 3.2.1W公司标后预算管理基础环境 ................................ 11 3.2.2 W公司标后预算管理编制过程 ............................... 13 目 录 IV 3.2.3 W公司标后预算执行管理流程 ............................... 14 3.3 本章小结..................................................... 15 第4章 W公司标后预算管理的评价 .......................... 16 4.1 W公司标后预算管理评价思路 ................................... 16 4.2 设计W公司标后预算管理评价指标............................... 16 4.3 基于AHP层次分析法确定评价指标权重........................... 17 4.3.1 AHP层次分析法确定指标权重的计算步骤 ..................... 17 4.3.2 W公司标后预算管理层次分析模型 ........................... 19 4.3.3 评价指标权重的计算过程................................... 19 4.3.4主要结论 ................................................. 22 4.4 基于模糊综合评价法的各指标得分............................... 22 4.4.1建立评价指标项目 ......................................... 23 4.4.2建立评价指标权重集 ....................................... 23 4.4.3建立评价结论集 ........................................... 23 4.4.4二级各评价指标模糊综合评价 ............................... 23 4.4.5一级指标模糊综合评价 ..................................... 24 4.4.6 W公司标后预算最终得分 ................................... 25 4.4.7主要结论 ................................................. 25 4.5 W公司标后预算管理的不足 ..................................... 25 4.5.1 标后预算基础环境管理不足................................. 26 4.5.2 标后预算的编制管理不够完善............................... 26 4.5.3 标后预算的执行管理缺乏力度............................... 27 4.6 本章小结..................................................... 28 第5章 W公司标后预算管理优化设计 ........................ 29 5.1 基础环境优化设计............................................. 29 5.1.1 组织架构优化............................................. 29 5.1.2 组织机构职责优化......................................... 30 5.1.3 标后预算管理制度体系优化................................. 30 5.2 编制过程优化设计............................................. 31 5.2.1 提高编制人员业务能力..................................... 31 5.2.2 优化标后预算编制起点..................................... 32 5.2.3 编制流程优化............................................. 33 5.3 执行管理优化设计............................................. 34 5.3.1 强化组织结构的实时控制优势...............................