普速铁路线路换轨大修工程项目成本控制研究
发布时间：2018-08-13 08:31
【摘要】：随着我国经济社会的快速发展与进步，我国铁路建设也取得了巨大的发展。铁路已经成为我国最重要的运输方式之一，其对社会经济具有巨大的促进作用，但其损坏和缺乏维修将会对人民的生命财产安全和国民经济造成巨大的威胁。作为重资产行业，每年原铁道部都会投入大量的资本支出来新建铁路并大修已建成的铁路。近年来，铁路建设招标由更多企业参与和获得，这表明铁路建设有向全社会所有企业开放的趋势。铁路大修也是一样，对于铁路大修施工企业来说，获得招标的价格必然是投标企业中较低的，如何从该项目中获取相应的利润是企业管理者必须思考的问题。众所周知，企业的核心竞争力在于产品的差异性和较低的成本。对于参与铁路大修的企业来说，要提高企业经济效益、增强企业的竞争水平和生存能力,只有全面推行项目成本管理的先进方法,加强成本考核和内部经济核算,在确保工期、安全、质量的前提下,努力降低铁路大修的项目成本。因此，本文就这一现实，对铁路大修项目的成本管理进行研究，提出降低铁路大修企业成本的方法。 本文旨在揭示当前铁路施工企业成本控制现状，督促企业加强企业内部的成本管理，使得我国的铁路施工企业大修项目成本的控制走上制度化、正规化的道路，努力提高我国铁路大修施工企业的盈利能力。本文先介绍了该论文的选题背景、研究的内容及国内外对铁路大修施工企业成本控制的研究现状，进而对铁路施工企业成本理论、成本控制基本理论、工程项目成本控制理论进行了详细的阐述，并以此为基础，本文说明了我国铁路大修施工企业大修工程项目成本控制的现状以及存在的问题，，提出了加强铁路大修施工企业工程项目成本控制的对策，最后本文以某企业承包的两个铁路大修项目为例对我国铁路大修施工企业大修工程项目的成本控制进行了相应的分析并提出了解决问题的方法。本文所提出的这些解决问题的方法将会对铁路大修施工企业及广大施工企业都具有指导性意义，这也是本文研究的目的所在。
[Abstract]:With the rapid development and progress of our country's economy and society, the railway construction of our country has also made great progress. Railway has become one of the most important modes of transportation in our country. It plays a great role in promoting social economy, but its damage and lack of maintenance will pose a great threat to the safety of people's life and property and the national economy. As a heavy asset industry, the former Ministry of Railways spends a lot of capital expenditure each year to build new railways and overhaul existing railways. In recent years, more enterprises participate in and obtain railway construction bidding, which indicates that railway construction is open to all enterprises in the whole society. Railway overhaul is the same, for railway overhaul construction enterprises, the price of bidding must be lower in the bidding enterprises, how to obtain the corresponding profits from the project is a problem that managers must consider. As we all know, the core competitiveness of enterprises lies in the difference of products and lower cost. For enterprises involved in railway overhaul, in order to improve the economic benefits of enterprises and enhance the competitive level and survivability of enterprises, only by comprehensively implementing advanced methods of project cost management, strengthening cost assessment and internal economic accounting, can we ensure the construction period. Work hard to reduce the project cost of railway overhaul under the premise of safety and quality. Therefore, this paper studies the cost management of railway overhaul project and puts forward a method to reduce the cost of railway overhaul enterprise. The purpose of this paper is to reveal the current situation of cost control in railway construction enterprises, urge enterprises to strengthen the internal cost management of railway construction enterprises, and make the cost control of major repair projects of railway construction enterprises in our country go on the way of institutionalization and regularization. Strive to improve the profitability of railway overhaul construction enterprises in China. This paper first introduces the background of the thesis, the content of the research and the current situation of the research on the cost control of railway overhaul construction enterprises at home and abroad, and then the cost theory of railway construction enterprises and the basic theory of cost control. The theory of project cost control is elaborated in detail, and based on this theory, the paper explains the current situation and existing problems of the cost control of heavy repair project in railway overhaul construction enterprises in our country. This paper puts forward the countermeasures to strengthen the cost control of the project in the railway overhaul construction enterprise. Finally, taking two railway overhaul projects contracted by an enterprise as an example, this paper analyzes the cost control of the major repair projects of railway overhaul construction enterprises in China and puts forward the methods to solve the problems. These solutions proposed in this paper will be of guiding significance for railway overhaul construction enterprises and construction enterprises, which is also the purpose of this study.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：U216
本文编号：2180434
[Abstract]:With the rapid development and progress of our country's economy and society, the railway construction of our country has also made great progress. Railway has become one of the most important modes of transportation in our country. It plays a great role in promoting social economy, but its damage and lack of maintenance will pose a great threat to the safety of people's life and property and the national economy. As a heavy asset industry, the former Ministry of Railways spends a lot of capital expenditure each year to build new railways and overhaul existing railways. In recent years, more enterprises participate in and obtain railway construction bidding, which indicates that railway construction is open to all enterprises in the whole society. Railway overhaul is the same, for railway overhaul construction enterprises, the price of bidding must be lower in the bidding enterprises, how to obtain the corresponding profits from the project is a problem that managers must consider. As we all know, the core competitiveness of enterprises lies in the difference of products and lower cost. For enterprises involved in railway overhaul, in order to improve the economic benefits of enterprises and enhance the competitive level and survivability of enterprises, only by comprehensively implementing advanced methods of project cost management, strengthening cost assessment and internal economic accounting, can we ensure the construction period. Work hard to reduce the project cost of railway overhaul under the premise of safety and quality. Therefore, this paper studies the cost management of railway overhaul project and puts forward a method to reduce the cost of railway overhaul enterprise. The purpose of this paper is to reveal the current situation of cost control in railway construction enterprises, urge enterprises to strengthen the internal cost management of railway construction enterprises, and make the cost control of major repair projects of railway construction enterprises in our country go on the way of institutionalization and regularization. Strive to improve the profitability of railway overhaul construction enterprises in China. This paper first introduces the background of the thesis, the content of the research and the current situation of the research on the cost control of railway overhaul construction enterprises at home and abroad, and then the cost theory of railway construction enterprises and the basic theory of cost control. The theory of project cost control is elaborated in detail, and based on this theory, the paper explains the current situation and existing problems of the cost control of heavy repair project in railway overhaul construction enterprises in our country. This paper puts forward the countermeasures to strengthen the cost control of the project in the railway overhaul construction enterprise. Finally, taking two railway overhaul projects contracted by an enterprise as an example, this paper analyzes the cost control of the major repair projects of railway overhaul construction enterprises in China and puts forward the methods to solve the problems. These solutions proposed in this paper will be of guiding significance for railway overhaul construction enterprises and construction enterprises, which is also the purpose of this study.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：U216
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