中铁十九局X高铁项目施工阶段成本管控优化研究
发布时间：2018-08-04 15:05
【摘要】：当前,我国的国内经济增速放缓,建筑市场受到宏观经济政策的影响,房地产市场、建筑施工市场、建材市场等关联行业尤其动荡;在国内,建筑施工企业的普遍的管理模式是粗放式管理,再加上运营的效率低、成本的浪费情况严重,另外,2016年5月30日,建筑行业全面执行营改增计价模式,工程造价=税前工程造价*(1+11%),11%为建筑业拟征增值税税率,对于施工单位,这无疑是一个严峻的考验,一方面要全面管理好进项税和销项税,另一方面要严格控制施工成本,成本的形成基本在工程的施工阶段产生的,所以施工阶段的成本管控是项目成本管控的重点。本文以中铁十九局集团公司X高铁项目施工阶段的成本控制管理为背景,其目的是分析X项目在施工阶段的成本管控问题并提出解决方法,为类似工程的施工阶段成本管控提供借鉴意义。本文首先对研究的问题、理论及现实意义、国内国外研究现状进行综述,介绍了研究的内容及框架,在此基础上对X项目施工阶段的外部劳务管理、变更索赔管理、物资设备管理、间接费管理几个突出问题的现状进行详细描述,与此同时提出X项目在以上几个方面存在的问题。针对提出问题,本文从分包合同管控及劳务采购业务规范化对外部劳务准入混乱及管理混乱问题进行改善;物资供应问题应严控材料采购价格、严控采购数量、严格执行限额发料、定期节超分析等管理措施来优化;对于机械设备利用率低下问题,本文提出限价管理、开展单机核算以及防止倒卖油料等具体措施。最后,X项目间接费管理引入动态PDCA管理理念,对间接费的目标成本及实际成本定期进行考核分析,对目标成本不合理的应及时做调整。并采用了文献资料法、对比研究法、典型案例分析法、实践调查法相结合的研究方法,对施工阶段成本管控问题进行深入分析,并从改变成本管理制度、成本管理组织措施、管理措施等方面进行了阐述,为企业节约成本浪费,在保证质量安全、施工进度的前提下,创造更大的利润。
[Abstract]:At present, China's domestic economic growth rate is slowing, and the construction market is affected by macroeconomic policies. The real estate market, construction market, building materials market and other related industries are particularly volatile. The general management mode of construction enterprises is extensive management, coupled with the low efficiency of operation and the serious waste of cost. In addition, on May 30, 2016, the construction industry fully implemented the mode of camp reform and increase pricing. Construction cost = Pre-tax Engineering cost * (11%) or 11% is the proposed value-added tax rate for the construction industry. This is undoubtedly a severe test for the construction unit. On the one hand, it is necessary to manage the income tax and sales tax in an all-round way; on the other hand, it is necessary to strictly control the construction cost. The formation of cost is basically produced in the construction stage of the project, so the cost control in the construction stage is the key point of the project cost control. This paper is based on the cost control management in the construction phase of X high-speed railway project of China National Railway Nineteenth Bureau Corporation. The purpose of this paper is to analyze the cost control problems of X project during the construction phase and to put forward solutions. It can provide reference for cost control in construction stage of similar projects. This paper first summarizes the research problems, theoretical and practical significance, domestic and foreign research status quo, introduces the content and framework of the research, on the basis of the X project construction phase of external labor management, change claim management, The present situation of several outstanding problems in material and equipment management and overhead management is described in detail. At the same time, the problems existing in X project in the above aspects are put forward. In view of the problems raised, this paper improves the problems of external labor access confusion and management confusion from the aspects of subcontract control and standardization of labor procurement business, and strictly controls the purchase price of materials and the quantity of procurement. To optimize the problem of low utilization rate of machinery and equipment, this paper puts forward some concrete measures, such as price limit management, single machine accounting and prevention of oil reselling. Finally, the paper introduces the idea of dynamic PDCA management into the overhead management of X project, and periodically evaluates and analyzes the target cost and the actual cost of the overhead. The unreasonable target cost should be adjusted in time. By using the methods of literature, comparative research, typical case analysis and practical investigation, the paper makes a deep analysis of the cost control in the construction stage, and analyzes the cost management system and the cost management organization measures. The management measures are expounded in order to save cost and waste and create more profit under the premise of ensuring quality safety and construction schedule.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.72
本文编号：2164254
[Abstract]:At present, China's domestic economic growth rate is slowing, and the construction market is affected by macroeconomic policies. The real estate market, construction market, building materials market and other related industries are particularly volatile. The general management mode of construction enterprises is extensive management, coupled with the low efficiency of operation and the serious waste of cost. In addition, on May 30, 2016, the construction industry fully implemented the mode of camp reform and increase pricing. Construction cost = Pre-tax Engineering cost * (11%) or 11% is the proposed value-added tax rate for the construction industry. This is undoubtedly a severe test for the construction unit. On the one hand, it is necessary to manage the income tax and sales tax in an all-round way; on the other hand, it is necessary to strictly control the construction cost. The formation of cost is basically produced in the construction stage of the project, so the cost control in the construction stage is the key point of the project cost control. This paper is based on the cost control management in the construction phase of X high-speed railway project of China National Railway Nineteenth Bureau Corporation. The purpose of this paper is to analyze the cost control problems of X project during the construction phase and to put forward solutions. It can provide reference for cost control in construction stage of similar projects. This paper first summarizes the research problems, theoretical and practical significance, domestic and foreign research status quo, introduces the content and framework of the research, on the basis of the X project construction phase of external labor management, change claim management, The present situation of several outstanding problems in material and equipment management and overhead management is described in detail. At the same time, the problems existing in X project in the above aspects are put forward. In view of the problems raised, this paper improves the problems of external labor access confusion and management confusion from the aspects of subcontract control and standardization of labor procurement business, and strictly controls the purchase price of materials and the quantity of procurement. To optimize the problem of low utilization rate of machinery and equipment, this paper puts forward some concrete measures, such as price limit management, single machine accounting and prevention of oil reselling. Finally, the paper introduces the idea of dynamic PDCA management into the overhead management of X project, and periodically evaluates and analyzes the target cost and the actual cost of the overhead. The unreasonable target cost should be adjusted in time. By using the methods of literature, comparative research, typical case analysis and practical investigation, the paper makes a deep analysis of the cost control in the construction stage, and analyzes the cost management system and the cost management organization measures. The management measures are expounded in order to save cost and waste and create more profit under the premise of ensuring quality safety and construction schedule.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.72
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