MB铁路建设项目精细化成本管理研究

发布时间：2018-04-23 20:33

本文选题：成本管理 + 精细化管理　；参考：《西南交通大学》2017年硕士论文

【摘要】：自2013年,"中国高铁"已经成为我国的新外教名片。随着国家主席习近平的"一带一路"指导思想,同时亚投行的组建成立,使得基础设施建设的互联互通受到了越来越多的重视,从而使得我国铁路以前所未有的广度和速度走出国门。2016年更是我国高铁走出国门的爆发年,我国铁路的建设足迹已经遍布全球五大洲数十于国家。但对于我国大部分的海外铁路项目,其最终利润率并不理想,而导致这种现象的主要原因就是海外铁路施工项目中的管理粗放,管理不够标准化、规范化、精细化,同时对于成本管理的意识不够强烈,管理方法不够先进,基层员工对于成本管理的责任感太薄。要改变我国海外铁路项目的这一现状,就必须通过精细化的管理方式来实现。本文首先研究了施工企业的精细化成本管理方法,再对铁路施工项目中成本精细化管理的方法、现状、问题进行了分析研究,最后通过我国中机公司和中铁五局共同负责施工的位于斯里兰卡的Matara至Kataragama铁路延伸项目一期工程Matara至Beliata段的项目具体情况,以及其施工过程中成本使用超标的情况、原因等的分析,研究了精细化成本管理在海外铁路施工项目中的运用。本文通过研究发现:(1)在海外铁路施工项目中,对项目的管理多为粗放式的管理,不仅没有运用先进合理的成本管理方法来进行成本管理,而且成本管理的重要性并没有得到普遍性认可,很多部门、岗位还依然认为成本管理是财务部门的职责所在,并没有把自身参加到成本管理的工作中。(2)针对铁路施工项目的精细化成本管理,分别从组织结构、管理模式以及成本管理体系、目标成本、成本管理职能和措施等多方面讨论分析,构建了海外铁路施工项目中的精细化成本管理的管理体系。(3)通过Matara至Kataragama铁路延伸项目一期工程Matara至Beliata段的海外铁路施工项目的现状分析,研究了其成本超支以及成本管理中存在的问题和原因。运用精细化成本管理的理论、方法设计了精细化成本管理的管理方案。
[Abstract]:Since 2013, China's high-speed rail has become China's new foreign teacher business card. With the "Belt and Road" guiding ideology of President Belt and Road and the establishment of the AIIB, more and more attention has been paid to the interconnection of infrastructure construction. The year 2016 is the year when the high-speed rail industry broke out, and the construction footprint of the railway has spread over the five continents in the world and dozens of countries in the world. However, for most overseas railway projects in China, the final profit margin is not ideal, and the main reason for this phenomenon is that the management of overseas railway construction projects is extensive, not standardized, standardized and refined. At the same time, the consciousness of cost management is not strong enough, the management method is not advanced enough, and the responsibility for cost management is too thin. In order to change the status quo of overseas railway projects in China, it must be realized by careful management. In this paper, the detailed cost management methods of construction enterprises are first studied, and then the methods, current situation and problems of cost refinement management in railway construction projects are analyzed and studied. Finally, through the concrete situation of the Matara to Beliata section of the first phase of the Matara to Kataragama railway extension project in Sri Lanka, which is jointly responsible for the construction of China Central Airport Corporation and the China Railway Fifth Bureau, and the situation that the cost of the project is exceeding the standard during the construction process, The application of refined cost management in overseas railway construction project is studied. In this paper, we find that in overseas railway construction projects, most of the project management is extensive management, not only does not use advanced and reasonable cost management methods to carry out cost management. Moreover, the importance of cost management is not universally recognized. Many departments and positions still believe that cost management is the responsibility of the finance department. It does not involve itself in the work of cost management. (2) aiming at the fine cost management of railway construction projects, from the organizational structure, the management model, the cost management system, the target cost, respectively, Discussion and analysis of cost management functions and measures, The management system of fine cost management in overseas railway construction project is constructed. The present situation of overseas railway construction project from Matara to Beliata in the first phase of Matara to Kataragama railway extension project is analyzed. The cost overruns and the problems and reasons in cost management are studied. Using the theory of meticulous cost management, the management scheme of fine cost management is designed.
【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】：F426.92;F406.7

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