A送电线路工程施工项目成本控制研究

发布时间：2018-01-12 22:18

本文关键词：A送电线路工程施工项目成本控制研究　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：我们的生活离不开电,电是我国重要的能源之一。电力产业是国家的命脉产业,其中,电力施工企业作为电力产业的一部分,给我国的电网维护和能源建设做出了突出贡献。当前我国各地的电力施工企业多数都是国企性质,创建于上世纪五十年代。伴随着电力系统制度改革,现已经形成了几大集团旗鼓相当的局面,这意味着电力施工企业垄断市场的情况将会一去不复返。在过去,送变电施工企业紧密依靠电网公司,它的项目来源和项目验收均为所属电网公司,并没有机会承受市场压力。这种系统内部的运作模式,使送变电施工企业的忧患意识降低,从而导致对收入、成本控制不足。随着市场经济的不断发展,电力施工项目招投标制度的不断完善,电力施工企业要想赢得更多的项目,争得更多的利润,获得更好的口碑,就必须抓好成本这一环节,实现人力、物力、财力的高效使用。论文是对送变电工程公司A送电线路工程施工项目的案例进行分析,介绍了 A送电线路工程施工项目的基本情况,包括该项目的承包单位、工程路径、工程量、周边自然人文环境、气候条件、项目部组织结构等,阐述了当前A送电线路工程施工项目成本控制的现状,如该项目成本控制的程序、方法和具体控制措施。然后针对A送电线路工程施工项目存在的四个问题进行分析,给出相应的解决对策。认为送电线路工程施工项目的成本控制重点应集中在对工程项目材料、人工、机械使用费、分包费用和一些可控间接费用的控制上。送变电工程公司除了可以运用定额法根据行业标准控制项目成本支出,运用横道图实现项目进度与人工机械成本的同步控制,针对分部分项工程制定降低成本的技术组织措施外,还可以在完善成本全面控制程序的基础上,通过组织协调各分包单位安全施工、运用挣值法控制分包工程的成本,通过建立资源消耗台账控制材料的消耗,通过办理移动大客户业务节约办公费用,通过优化项目部组织结构和薪酬管理体系减少管理人员的工资费用,从而达到大幅度降低电力施工项目成木,增加电力施工企业的经济利润和市场竞争活力的目的。
[Abstract]:Electricity is one of the most important energy sources in our country. Electric power industry is the lifeblood industry of our country, among which electric power construction enterprise is a part of electric power industry. Power grid maintenance and energy construction in China has made outstanding contributions. At present, most of the electric power construction enterprises in China are state-owned enterprises, which were founded in -50s. Along with the reform of power system system. Several large groups have been formed, which means that the monopolization of the market by electric power construction companies will be gone forever. In the past, power transmission construction companies rely closely on grid companies. The source of the project and the acceptance of the project are owned by the grid company, and there is no chance to bear the market pressure. The internal operation mode of this system reduces the sense of distress of the power transmission and transformation construction enterprises, resulting in revenue. With the continuous development of the market economy and the continuous improvement of the bidding system of electric power construction projects, the electric power construction enterprises want to win more projects, earn more profits and obtain better reputation. It is necessary to do a good job of cost this link to realize the efficient use of manpower, material resources and financial resources. This paper is to analyze the case of A transmission line construction project of power transmission and transformation engineering company. This paper introduces the basic situation of the construction project of A transmission line project, including the contracting unit of the project, the project path, the quantity of the project, the surrounding natural and human environment, the climatic conditions, the organization structure of the project department, and so on. This paper expounds the current situation of cost control of construction project of A transmission line project, such as the procedure of cost control of this project. Methods and specific control measures. Then the paper analyzes the four problems existing in the construction project of A transmission line project. It is considered that the cost control of power transmission line construction project should focus on the project materials, labor and machinery usage. In the control of the subcontract cost and some controllable overhead charges, the power transmission and transformation engineering company can control the project cost expenditure according to the industry standard in addition to using the quota method. In addition to establishing the technical organization measures to reduce the cost of the sub-project, it is possible to improve the overall cost control procedure on the basis of the use of the horizontal road diagram to realize the synchronous control of the project schedule and the cost of labor machinery. Through organizing and coordinating the safety construction of each subcontracting unit, using earned value method to control the cost of the subcontract project, establishing a resource consumption account to control the consumption of materials, and saving office expenses by handling the major mobile customer business. By optimizing the organizational structure of the project department and the salary management system to reduce the salary costs of the management staff, so as to achieve a significant reduction in the power construction project wood. Increase the economic profit of electric power construction enterprise and the purpose of market competition vigor.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.72

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