青兰高速公路LJ22标段工程项目责任成本管理研究

发布时间：2018-03-13 08:19

本文选题：责任成本管理　切入点：工程项目　出处：《西安石油大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的发展和现代企业制度的逐步完善,成本管理改革已经成为一个突出和紧迫的急需解决的问题。优胜劣汰,适者生存是竞争的基本法则,企业要生存、要发展,就必须苦练内功,采取各种措施降低生产成本,为社会提供高质量、短工期、低造价、安全性好的产品,这样才能在市场竞争白热化的情况下立于不败之地。企业是否可以获得更大的经济利益关键是能否更好的控制成本。因此,施工企业加强对项目的成本动态控制就显得尤为重要。责任成本管理是这些年比较提倡,全国较为通用的一种现代成本管理方法,也是成本管理必然的发展和改革方向之一。这种方法的精髓在于将直接发生的费用,由施工单位拆分为若干责任单位,在施工方案已经确定的前提下,根据各单位的责任范围、定额、经费标准和结算价格编制责任成本预算,预算责任层层分解,分级将合同向外承包,施工所创造的利润由企业和职工共享,这种方法在成本控制中能够更好的调动员工的积极性和参与热情,它是管理成本动态的全过程控制。青兰高速公路LJ22标段是较为成功地开展责任成本管理的项目。曾在集团公司作为样板进行经验交流,《中华建筑报》也以“成本管理,责任现行”为标题对该项目责任成本管理的成功实践进行过宣传报道。本文将主要讲解分析青兰高速公路LJ22标段工程项目如何运用责任成本管理。文章首先对责任成本管理及其体系的概念和意义等基础理论进行了表述;再以青兰高速公路项目中责任成本管理的运用为例,说明责任成本管理在工程项目中的具体运作方法以及对项目成本管理发挥的重要作用,之后对青兰高速项目中责任成本管理的运用结果进行评价。同时本文对推进责任成本管理的方式、方法进行了研究。论文理论与实践相结合,为施工企业工程项目运用责任成本管理起到了借鉴作用。
[Abstract]:With the development of market economy and the gradual improvement of modern enterprise system, cost management reform has become a prominent and urgent problem. Survival of the fittest and survival of the fittest is the basic principle of competition. We must take various measures to reduce production costs and provide high quality, short construction period, low cost and good safety products to the society. Only in this way can we be in an invincible position when the market competition is so intense. The key to whether enterprises can achieve greater economic benefits is to control costs better. It is particularly important for construction enterprises to strengthen the dynamic control of project cost. Responsibility cost management is a modern cost management method which is advocated in recent years and is more common in the whole country. It is also one of the inevitable development and reform directions of cost management. The essence of this method lies in the division of directly incurred costs from construction units into a number of responsible units, according to the scope of responsibility of each unit under the premise that the construction plan has been determined. Quotas, funding standards and settlement prices prepare responsible cost budgets, budget responsibilities are decomposed layer by layer, contracts are contracted out at different levels, and profits generated by construction are shared by enterprises and staff and workers, This method can better mobilize the enthusiasm and enthusiasm of employees in cost control. It is the whole process control of the management cost dynamics. The LJ22 section of Qing-Lan Expressway is a successful project to carry out responsibility cost management. It has been used as a model for experience exchange in the Group Company, and "cost Management" is also used by the "China Building News". The successful practice of the responsibility cost management of the project has been propagated and reported under the title of "responsibility current". This article will mainly explain and analyze how to apply the responsibility cost management to the LJ22 project of Qing-Lan Expressway. The basic theories such as the concept and significance of the management and its system are described. Taking the application of responsibility cost management in Qinglan Expressway project as an example, the paper illustrates the concrete operation method of responsibility cost management in engineering project and the important role of responsibility cost management in project cost management. At the same time, this paper studies the ways and methods of promoting the responsibility cost management. The paper combines theory with practice, and then evaluates the application results of liability cost management in Qinglan high speed project. For the construction enterprise engineering project application responsibility cost management has played the reference function.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：U415.1

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