挣值法在城际轨道交通施工项目动态成本管理中的应用研究

发布时间：2018-07-10 14:46

  本文选题：城际轨道施工项目 + 挣值法　； 参考：《广西大学》2014年硕士论文

【摘要】：随着我国市场经济的发展和改革不断的深入,国家和地方在铁路的基础投资中,进行了持续的大规模投资,以满足经济日益增长的需要。国有轨道施工企业,不但有谋取经济利益使命,还有肩负着沉重的社会责任。在市场经济中,这些国有企业可持续发展关系到企业员工的利益,也关系到了社会的稳定和进度。而企业的盈利水平是衡量企业存在和发展的重要指标,成本管理的水平决定着企业的盈利能力,也代表着企业核心竞争力。本文以成本管理方法作为研究对象,以期找到一个科学、有效的方法应用于城际轨道交通施工项目的成本管理。轨道施工企业的产品具有特殊性,城际轨道交通施工项目往往有周期长,规模大和施工技术复杂的特点。本文主要针对城际轨道交通施工项目的成本控制进行研究。目前,城际轨道交通施工的成本控制中存在不少的问题。第一,施工项目的成本控制体系过于僵化,并且脱离实际,大部分是流于形式。第二,施工项目的各个生成要素管理不到位,第三,企业原的成本考核机制造成公司层面对项目经理部成本失控。针对这些问题,本文借鉴目前成本控制领域较为流行的挣值法和动态成本管理理论,提出一套符合中国国情的城际轨道项目成本控制模型——基于挣值法的城际轨道交通施工项目动态成本管理体系,此外并继续提出了一些相配套的管理制度如考核体系和员工激励制度,提高了公司各部门管理人员及项目人员参与的积极性,使得该方法能够顺利的在公司推广,同时也保证了制度实施所需的公平环境。最后,把该模型运用到实例中,并对此方案进行了论证。通过案例的分析,证明了基于挣值法的城际轨道交通施工项目动态成本管理具有重要的意义。
[Abstract]:With the development and reform of the market economy in our country, the state and the local government have carried on the sustained large-scale investment in the basic investment of the railway to meet the increasing demand of the economy. State-owned rail construction enterprises not only have the mission of seeking economic benefits, but also shoulder heavy social responsibility. In the market economy, the sustainable development of these state-owned enterprises is related to the interests of employees, social stability and progress. The profit level of the enterprise is an important index to measure the existence and development of the enterprise. The level of cost management determines the profitability of the enterprise and also represents the core competitiveness of the enterprise. In this paper, the cost management method is taken as the research object, in order to find a scientific and effective method to apply to the cost management of intercity rail transit construction project. The products of rail construction enterprises are special, and the construction projects of intercity rail transit often have the characteristics of long period, large scale and complex construction technology. This paper mainly focuses on the cost control of intercity rail transit construction project. At present, there are many problems in cost control of intercity rail transit construction. First, the construction project cost control system is too rigid, and out of practice, most of the formality. Second, the construction project each generation element management is not in place, third, the enterprise original cost appraisal mechanism causes the company level to the project management department cost out of control. In view of these problems, this paper draws lessons from the more popular earned value method and dynamic cost management theory in the field of cost control. This paper presents a cost control model of intercity rail project, which is based on earned value method, and puts forward a dynamic cost management system for intercity rail transit construction project. In addition, some corresponding management systems, such as assessment system and employee incentive system, are put forward to improve the enthusiasm of managers and project personnel in various departments of the company, so that the method can be successfully popularized in the company. At the same time, it also ensures the fair environment required for the implementation of the system. Finally, the model is applied to an example, and the scheme is demonstrated. Through the case analysis, it is proved that the dynamic cost management of intercity rail transit construction project based on earned value method is of great significance.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：U215.1
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本文编号：2113705