T公司DS高速公路项目成本风险管理研究

发布时间：2018-06-16 13:54

本文选题：成本管理 + 项目管理　；参考：《昆明理工大学》2014年硕士论文

【摘要】：随着市场经济环境竞争日益激烈,大多数竞争性行业都面临着一个问题,那就是如何通过控制生产企业的成本来盈利,建筑施工企业也面临着同样的问题。建筑施工行业是国家的基础性行业,建筑施工企业经济效益如何,对整个国民经济,尤其是建筑业的经济效益关系极大。而施工企业的经济效益如何,在很大程度上取决于施工企业的经营管理水平。目前,建筑施工行业正在推行的招(投)标制度,围绕着缩短施工工期、降低施工造价、提高施工质量和提高投资效益进行改革,这对于施工企业来说,需要更全面的管理计划。要适应这一改革的新形势,建筑施工企业必须迅速改变长期以来存在的队伍素质差、管理水平低、技术落后的状况,以提高建筑施工企业整体素质,增强应变能力和竞争能力。本文的研究以T公司DS高速公路项目的实际亏损状况为切入点,围绕着提出问题、分析问题和解决问题的逻辑思路进行。通过对T公司DS高速公路项目经理部的实际调研,研究项目成本分析及控制过程中存在的亏损问题。通过成本比较法,对施工项目盈亏风险的五项具体费用以及影响总成本构成的其他因素,进行分析比较。主要是将实际使用成本与目标计划成本做对比分析,再通过实际调查取证,找出T公司DS高速公路项目成本管理中人工费用、材料费用、机械设备费用、其他直接费用和间接费用这五项基本费用发生变动的原因,并提出解决这些问题的办法和措施。通过对本文的研究分析,T公司要想解决DS高速公路项目中存在成本亏损的问题,必须从以下五个方面进行成本控制： ①针对T公司DS高速公路项目自然与社会风险控制的问题,提出了以下两点建设性的意见：一、建立自然环境应急管理机制；二、正确解决与当地居民社会关系。 ②针对T公司DS高速公路项目行为风险控制的问题,主要从三个方面出发：从管理层架构角度建立成本控制体系；二、建立财务管理制度,制定财务使用计划；三、规范材料管理制度和机械设备的合理利用。 ③针对T公司DS高速公路项目生产风险控制的问题,主要从三个方面出发：一、建立项目质量管理体制、测量体系、试验体系和现场管理体系；二、建立健全部门岗位职责和加强完善施工队伍的管理；三、提出生产管理具体措施,加强安全管理。 ④针对T公司DS高速公路项目合同风险控制的问题,以合同管理常见的几大问题为出发点,通过加强施工阶段合同管理、重视工程变更及时跟进和提高工程索赔管理水平,来增加项目收益,达到项目盈利目的。文章通过对T公司DS高速公路项目的成本分析,揭示了建筑施工企业的成本管理现状,为的是加强建筑施工企业的成本管理意识,建立健全建筑施工企业成本管理机制,促进我国建筑施工企业朝着科学、规范的道路发展,提高建筑施工企业的经济效益。
[Abstract]:With the increasingly fierce competition in the market economy environment, most competitive industries are faced with a problem, that is, how to control the cost of production enterprises to profit, construction enterprises are also facing the same problem. The construction industry is the basic industry of the country. The economic benefits of the construction enterprises are of great importance to the whole national economy, especially to the economic benefits of the construction industry. The economic benefit of the construction enterprise depends on the management level of the construction enterprise to a great extent. At present, the bidding (bidding) system, which is being implemented in the construction industry, focuses on shortening the construction period, reducing the construction cost, improving the construction quality and improving the investment efficiency. This is a reform for the construction enterprises. A more comprehensive management plan is needed. In order to adapt to the new situation of this reform, the construction enterprises must quickly change the condition of poor quality of the team, low management level and backward technology, so as to improve the overall quality of the construction enterprises and enhance their adaptability and competitiveness. This paper takes the actual deficit of DS expressway project of T Company as the breakthrough point, and focuses on the logical thinking of problem raising, problem analysis and problem solving. Through the actual investigation of DS Expressway Project Manager Department of T Company, this paper studies the problem of loss in the process of project cost analysis and control. Through the method of cost comparison, this paper analyzes and compares the five specific costs of the construction project profit and loss risk and the other factors that affect the total cost composition. It mainly compares the actual use cost with the target plan cost, and then through the actual investigation and collection of evidence, finds out the cost of labor, materials, machinery and equipment in the cost management of DS expressway project of T Company. Other direct and indirect costs are the reasons for the change of the five basic costs, and the solutions and measures to solve these problems are put forward. Through the research and analysis of this paper, the paper analyzes that the company wants to solve the problem of cost loss in DS expressway project. It is necessary to carry out cost control from the following five aspects: (1) aiming at the problem of natural and social risk control in DS expressway project of T Company, this paper puts forward the following two constructive suggestions: first, establish the natural environment emergency management mechanism; Secondly, to solve the problem of behavior risk control of DS expressway project of T company, we should set up cost control system from the angle of management structure, and second, we should set up a cost control system from the angle of management structure. Third, standardize material management system and rational use of machinery and equipment. Third, aim at the problem of risk control of DS expressway project in T Company, Mainly from three aspects: first, to establish a project quality management system, measurement system, test system and on-site management system; second, to establish and improve the responsibilities of departments and strengthen the management of construction team; third, The concrete measures of production management and the strengthening of safety management are put forward. 4 aiming at the problem of contract risk control in DS expressway project of T Company, this paper takes several common problems in contract management as the starting point, through strengthening the contract management in the construction stage, Pay attention to project change timely follow up and improve project claim management level to increase project income and achieve project profit. By analyzing the cost of DS expressway project of T Company, this paper reveals the current situation of cost management in construction enterprises, in order to strengthen the cost management consciousness of construction enterprises and establish and perfect the cost management mechanism of construction enterprises. To promote the development of construction enterprises in our country towards scientific and standardized roads, and to improve the economic benefits of construction enterprises.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.92

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