沈阳龙源公司四环快速路维护项目成本管理研究

发布时间：2018-10-26 09:08

【摘要】：我国经济飞速发展,公路作为主要运输方式,全国各省加大投入,大力开展公路建设。交通安全设施是公路建设的重要保障,属于公路工程的附属设施。因为受设施安装的环境、天气、车辆事故等因素影响,标线会褪色,设施会破损,所以交通安全设施需要定期的维护、更换。如今,交通安全设施工程市场竞争日趋激烈,项目的利润率越来越低。交通工程企业想要在竞争中发展壮大,就必须增强企业项目成本管理能力,压缩项目成本支出。本文以项目成本管理理论知识为依据,以沈阳快速路交通安全设施维护项目为研究对象,通过与沈阳龙源公司以往承接项目进行对比,对公司项目成本管理情况进行分析,发现公司在项目成本管理上存在很多问题:项目组组织结构不合理,项目预算编制不够详细,项目成本控制不到位,处理成本超支问题不及时。分析问题产生的主要原因有:公司经营者缺乏先进管理理念和战略发展思想,项目参与人员成本管理意识淡薄,企业制度和项目成本管理制度的不完善,缺乏项目成本控制方案,缺乏有效监管,考核制度等。本文根据沈阳四环快速路交通安全设施维护项目实际情况,对项目进行工作结构进行分解,制定项目成本估算、成本预算、成本控制等方案,公司通过实行此管理方案增强对成本控制能力,动态监控成本偏差并调整,节约项目成本支出。提出保障措施如建立矩阵式组织结构,完善成本管理制度,建设信息化成本管理系统和制度,建立绩效考核制度,加强人才的引进和培养。
[Abstract]:China's rapid economic development, highway as the main mode of transport, the country's provinces to increase investment, vigorously carry out highway construction. Traffic safety facilities are the important guarantee of highway construction, belong to the ancillary facilities of highway engineering. Due to the installation of the environment, weather, vehicle accidents and other factors, marking will fade, facilities will be damaged, so the traffic safety facilities need regular maintenance, replacement. Nowadays, the market competition of traffic safety facilities engineering is becoming more and more fierce, and the profit margin of the project is getting lower and lower. If traffic engineering enterprises want to develop in competition, they must strengthen their project cost management ability and reduce project cost expenditure. Based on the theoretical knowledge of project cost management and taking the Shenyang Expressway Traffic Safety Facility maintenance project as the research object, this paper analyzes the project cost management of Shenyang Longyuan Company by comparing it with the previous projects undertaken by Shenyang Longyuan Company. It is found that there are many problems in the project cost management: the organization structure of the project team is unreasonable, the project budget is not detailed enough, the project cost control is not in place, and the problem of cost overruns is not dealt with in time. The main reasons for analyzing the problems are as follows: company managers lack advanced management idea and strategic development idea, project participants have a weak sense of cost management, and the enterprise system and project cost management system are not perfect. Lack of project cost control program, lack of effective supervision, evaluation system and so on. According to the actual situation of the traffic safety facilities maintenance project of Shenyang fourth Ring Road Expressway, this paper decomposes the work structure of the project, and formulates the project cost estimation, cost budget, cost control and so on. Through the implementation of this management program to enhance the ability of cost control, dynamic monitoring of cost deviation and adjustment, saving project costs. Such as establishing matrix organization structure, perfecting cost management system, constructing information cost management system and system, establishing performance appraisal system, strengthening the introduction and training of talents.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：U418.2

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