CZ铁路1标成本管理研究

发布时间：2018-03-22 01:13

本文选题：施工企业　切入点：项目管理　出处：《西南交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：铁路施工企业目标是在保安全、保质量的前提下实现企业利润最大化,但现如今纵观铁路市场在材料费、人工费大幅度上涨情况下,工程造价水平反而大幅走低,再加之越多越多的路外建筑企业进入铁路市场进行分羹,各铁路施工单位在综合评比基本持平的前提下,为能在投标过程中占据先机加大中标可能性,从而采取的方式往往加大降造率,达到低价中标的目的,企业盈利空间不断下降,中标单位基本已经进入了微利时代,更甚至一些铁路施工单位或者路外一些建筑企业为了打开铁路市场,不惜下血本亏损中标。这样一来企业成本管理将面临更为严峻的考验,因此如何能将亏损降至最低,或者扭亏为盈,达到盈利的目的,项目中成本管理起到至关重要的作用。本文首先阐述了建筑企业中成本管理的基本原理和现状,明确研究此问题的目的和意义,通过本人在施工单位工作中对铁路企业的认识,结合铁路企业的特色,对施工企业当前成本管理存在管理意识、管理体系、成本控制等若干问题的理解,以集团公司对成本管理的思路为基础,在本项目成本管理工作中加以改进,制定适合本项目的规章制度和成本管理办法。成本管理实际上是计划—组织—控制的循环过程,本文案例分析就是以此循环过程为主线进行介绍,首先按照一进场对实施性施工组织设计和工程所在地的价格水平,建立项目责任成本计划,核定责任成本支出的最高额度,按目标成本作为业务部门绩效考核与衡量的尺度。核定计划成本后就是以此目标进行组织实施,对工程分部分项进行分解确定工程数量,从工程分解的最基层对人、材、机进行控制,减少大小临和管理费用支出。最后关键在于狠抓成本过程控制,让成本管理不流于形式,通过对项目施工过程中一个季度的数据进行实例分析,从中反应项目劳务费支出、材料支出、机械支出等是否在合理范围内,项目资金收支往来情况分析,做出盈亏分析,在过程中找问题,在问题中找方法,使项目在可控范围内按正常的轨迹发展,从而达到企业、社会效应共赢的目标。通过本文中项目实例分析,凝结项目各个部门团队意识,摸索出一套适合建筑企业成本管理的措施和方法,希望能对建筑企业能够起到一定的借鉴意义。
[Abstract]:The goal is to ensure safety in railway construction enterprises, to maximize corporate profits under the prerequisite of ensuring the quality, but now the railway market in the material costs, labor costs rose sharply under the condition of engineering cost, but significantly lower level, coupled with the more and more road construction enterprises to enter the railway market Fengeng, basically the same as the premise in the comprehensive appraisal of the railway construction unit, to take the initiative in the bidding process to increase the possibility of winning, so as to take the way often increase the cost reduction rate reached the lowest bid, corporate profit margins continue to decline, the basic unit has entered the era of little profit, even some of the railway construction unit or some road construction enterprises in order to open the railway market, even under the original capital loss. In this way the cost management of enterprises will face more severe challenges, so how to reduce the loss Cost management plays a vital role in the project to the minimum, or to gain profit, and to achieve profit.
This paper describes the basic principle and the present situation of cost management in construction enterprises, the purpose and significance of research of this problem is clear, by himself in the work of the construction unit of railway enterprises, combined with the characteristics of railway enterprises, management consciousness, construction enterprise cost management of current management system, some problems of cost control understanding. With the group on cost management based on the idea of improving the cost management of the project, the project for the development of regulations and method of cost management. Cost management is actually the process of circulation plan organization - control, the analysis of this case is the circulation process are introduced as the main line, according to a first approach to the implementation of construction organization design and the location of the project price level, establish the responsibility cost plan project, approved the responsibility cost of the maximum degree, according to the orders Standard cost as the performance appraisal business departments and measure. The approved plan is based on the cost of organizing the implementation of the project objectives, the partial decomposition to determine the engineering quantity, from the most basic engineering on decomposition of people, material, machine control, reducing the size of the pro and management expenses. Finally, the key lies in improving cost process control so, the cost management is not a mere formality, for example through the analysis of a quarter of the project during the construction of data, from the reaction in the project labor expenses, material expenditure, expenditure and whether the machinery in the reasonable scope, analysis of project funds transactions, make a profit and loss analysis, find the problem in the process, find the method in question in the project, in the controllable range according to the track of the development of normal, so as to achieve the enterprise, the social effects of the win-win goal.
Through the analysis of project examples in this article, team consciousness of various departments of condensing projects is explored, and a set of measures and methods suitable for cost management of construction enterprises are explored, hoping to play a certain reference for building enterprises.

【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F275.3

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