基于价值链的施工企业项目责任成本管理研究

发布时间：2019-01-20 09:12

【摘要】：近年来,我国铁路工程已进入建设发展的加速期,国家投资规模的不断加大,为铁路施工企业的发展带来了机遇。竞争激烈的铁路市场经过改革,目前铁路工程业主实行施工图招标,甲供料所占的比例也日益增加,施工企业所获利的空间越来越小,利用以前调整概算或者变更索赔来获得预期收益的思路也越来越难以突破。施工企业要实现最佳效益,必须对项目进行有效的、可控的责任成本管理,从早期的目标成本管理发展到以责任成本管理为目标的“成本”管理模式,应成为现代企业成本管理的发展趋势。随着市场经济的深化发展,施工企业在项目获得、施工组织设计、施工方式选取、资产结构组成、资金运用方式和经营管理理念等方面带来了诸多的变化,也为成本管理带来了许多新的挑战。责任成本管理对我国施工企业来说,还是较为新兴的一个管理模式,将“责任”纳入成本管理中,在建筑市场竞争如此激烈的环境下,责任成本管理是企业推动精细化管理的重要手段。由于施工企业处于利润最低的施工环节,要想改变目前状况就要利用价值链的理论,将其融入到责任成本管理中,使责任成本管理中各个环节衔接更为顺畅,从而保证质量、工期、利润等实现。本文结合建筑企业的实际案例,以建筑业成本特点及典型施工企业的成本管理为出发点,通过对工程项目成本价值链的深入全面的分析,形成建筑企业价值链责任成本管理模式,并结合这一理论模式来深入探讨我国建筑企业项目责任成本管理问题。本文引入价值链的先进理念,借鉴现有的研究成果,从根本上对传统的责任成本管理进行变革,旨在为基于价值链的责任成本管理模式框架奠定基础,总结出公司在铁路工程施工中系统有效的成本管理模式,适应市场经济发展需求,实现其总体发展目标。在价值链责任成本管理模式下,节约了项目开支,降低了施工成本,为企业的发展带来了利润。
[Abstract]:In recent years, railway engineering in our country has entered the accelerating period of construction and development, and the scale of national investment is increasing, which brings opportunities for the development of railway construction enterprises. With the reform of the highly competitive railway market, at present, the owners of railway projects are inviting tenders for construction drawings, and the proportion of materials supplied to them is increasing day by day, and the scope for construction enterprises to make profits is getting smaller and smaller. It is also increasingly difficult to break through the idea of using previous budget adjustments or change claims to achieve the expected benefits. In order to realize the best benefit, the construction enterprise must carry on the effective and controllable responsibility cost management to the project, from the early target cost management to the "cost" management mode with the responsibility cost management as the goal. It should become the development trend of modern enterprise cost management. With the deepening development of the market economy, construction enterprises have brought many changes in the aspects of project acquisition, construction organization design, construction mode selection, asset structure composition, capital utilization mode and management concept, etc. It also brings many new challenges to cost management. Responsibility cost management is still a relatively new management mode for construction enterprises in our country. "responsibility" is brought into cost management, under the environment of such fierce competition in the construction market. Responsibility cost management is an important means for enterprises to promote fine management. Because the construction enterprise is in the construction link with the lowest profit, in order to change the present situation, it is necessary to use the theory of the value chain, integrate it into the responsibility cost management, make each link in the responsibility cost management more smooth, thus guarantee the quality. Time limit, profit, etc. Based on the actual cases of construction enterprises and the cost management of typical construction enterprises, this paper analyzes the cost value chain of engineering projects deeply and comprehensively, taking the cost characteristics of construction industry and the cost management of typical construction enterprises as the starting point. In this paper, the cost management model of value chain responsibility of construction enterprises is formed, and the problem of project responsibility cost management of construction enterprises in our country is discussed in depth combining with this theoretical model. This paper introduces the advanced idea of the value chain, draws lessons from the existing research results, fundamentally changes the traditional responsibility cost management, in order to lay the foundation for the framework of the responsibility cost management model based on the value chain. This paper summarizes the systematic and effective cost management mode of the company in railway engineering construction, adapts to the development demand of market economy, and realizes its overall development goal. Under the mode of value chain responsibility cost management, the project expenditure is saved, the construction cost is reduced, and the profit is brought to the development of the enterprise.
【学位授予单位】：山东建筑大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.92

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