HD货装公司仓库改造项目施工阶段成本控制研究

发布时间：2018-02-11 02:45

本文关键词： 仓库改造项目管理成本计划成本分析表法挣值法　出处：《西南交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：HD货装公司是一家以货装业务为主的铁路货运企业,仓储业务是铁路物流中的重要环节,其仓储管理面临的问题具有代表性和典型性。因此,本研究对于物流业具有一定的理论意义和现实意义。本研究阐述HD货装公司仓库改造项目研究背景及意义,梳理国内国外相关参考文献,理清仓库项目改造成本控制的发展历程,针对仓库改造项目成本控制的理论,基本概念,成本管理与控制的基本准则以及项目成本的构成进行描述,为接下来的对仓库改造项目改造的内容,步骤以及整体框架进行架构。对项目成本管理的概念,原则以及成本管理的构成进行梳理,此后着重分析了项目成本控制理论,分别从成本控制的概念与内容,成本控制的流程与步骤进行阐述。同时论述了成本控制4种方法,包括偏差控制法,成本分析表法,施工图预算控制法,挣得值法,并阐述了采用挣得值法的选择依据。在此基础上,本研究以HD货装公司为实例,研究HD货装公司仓库改造项目的施工三个阶段的成本控制。第一个阶段,介绍仓库改造项目施工准备阶段中8个方面与成本相关的需要控制的因素,分别是项目前期策划阶段,优化施工组织方案,预算成本的确定,人工费用控制,材料费用控制,设备费用控制,工期成本控制,质量成本控制,安全成本控制。第二个阶段,介绍HD货装公司仓库改造项目施工过程阶段成本控制,运用挣值法,计算仓库改造项目挣值参数,同时绘制挣值曲线图以及对挣值指标进行评价,最终计算结果出在2016年5月底成本超支23.01万元,进度落后42.06万元,成本超支率为5.79%,因而对成本超支的原因进行分析,提出4个相应的控制成本改进措施,在同年6月底,再一次对成本和进度进行记录和分析,绘制挣值曲线图,计算挣值评价指标后,得出成本节约3.56%,进度提前1.02%。因而,在施工过程阶段,通过挣值法对成本进行一定措施的控制,成本与进度可以控制在一定的范围内。在验收阶段,进行质量缺陷整改费用控制,保修费用控制,内部费用清算和与业主竣工结算。最后,本研究论述了本项目成本控制活动带来的启示,进而促进企业管理层乃至整个行业对于现代物流业的认识,为企业发展战略及长远目标的提出等有着重要作用。
[Abstract]:HD cargo & loading Company is a railway freight enterprise with cargo business in the main. Warehousing business is an important link in railway logistics, and the problems faced by its warehousing management are representative and typical. This study has some theoretical and practical significance for the logistics industry. This study describes the background and significance of the HD cargo & loading Company Warehouse Reconstruction Project, combing the relevant references at home and abroad. In order to clarify the development course of cost control of warehouse project transformation, this paper describes the theory, basic concept, basic criteria of cost management and control and the composition of project cost. In order to construct the content, steps and overall framework of the reconstruction of warehouse reconstruction project, the concept, principle and composition of cost management of the project are combed out, and then the theory of project cost control is analyzed emphatically. This paper expounds the concept and content of cost control, the process and steps of cost control, and discusses four methods of cost control, including deviation control method, cost analysis table method, construction drawing budget control method, earned value method, etc. On the basis of this, this paper takes HD loading company as an example, studies the cost control of the three construction stages of the warehouse reconstruction project of HD cargo & loading company. This paper introduces the factors that need to be controlled in 8 aspects of the construction preparation stage of the warehouse renovation project, which are the pre-planning stage of the project, the optimization of the construction organization scheme, the determination of the budget cost, the control of the labor cost and the control of the material cost. Equipment cost control, time limit cost control, quality cost control, safety cost control. The second stage introduces cost control in the construction process of warehouse renovation project of HD cargo & loading Company. The earned value method is used to calculate the earned value parameters of warehouse renovation project. At the same time, drawing the earned value curve and evaluating the earned value index, the final calculation result shows that at the end of May 2016, the cost overrun is 230,100 yuan, the progress is behind 420,600 yuan, the cost overrun rate is 5.79 yuan, so the reason of cost overrun is analyzed. At the end of June of the same year, the cost and progress were recorded and analyzed again, the earned value curve was drawn, the evaluation index of earned value was calculated, the cost saving was 3.56 and the progress was 1.02 in advance. In the stage of construction, the cost can be controlled within a certain range by the method of earned value, and the cost and schedule can be controlled within a certain range. Finally, this study discusses the enlightenment brought by the cost control activities of the project, and then promotes the understanding of the modern logistics industry by the enterprise management and even the whole industry. It plays an important role in the development strategy and long-term goal of the enterprise.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TU723.3

【参考文献】