哈佳铁路6标段施工阶段责任成本精细化管理的研究

发布时间：2018-04-25 00:06

本文选题：铁路建设项目 + 施工阶段　；参考：《西南交通大学》2017年硕士论文

【摘要】：近年来,由于铁路建设项目投标价格竞争日趋激烈,施工阶段的利润空间变窄,在保证工期目标和质量目标前提条件下,加强内部管理,压缩可控成本,注重开源节流,向成本要效益已成为企业提升利润空间的有效手段;再者中国铁建、中国中铁作为世界500强企业,在国内、海外业务全面快速发展的关键时期,要实现规模与效益、结构与布局的合理匹配,必须从铁路建设项目管理入手,坚持以价值管理为核心经营理念,推行责任成本精细化管理模式,从而增强企业核心竞争力。论文以铁路建设项目施工阶段成本管理为研究对象,针对传统项目管理中成本意识淡薄,成本管理中缺乏事前科学的成本测算、事中严格的控制、事后成本考核,存在事前、事中、事后脱节现象,探讨了铁路工程项目施工阶段责任成本精细化管理的做法,建立了责任成本精细管理模型,得出了铁路建设项目施工阶段推行责任成本精细化管理工作不仅能调动所有管理人员的主动性、积极性和创造性而且实现成本的全过程、动态管理,保证企业可持续发展的结论,具体表现在以下几方面:1.本文研究了铁路建设项目施工阶段责任成本精细化管理内容,包括施工准备阶段根据施工现场及企业实际情况进行成本测算,确定成本目标,界定责任范围,建立责任成本管理体系。施工过程中利用赢得值法进行成本控制分析。找出偏差产生原因,采取相应的纠编措施。年末和竣工阶段的成本分析与考核等三个方面内容。2.本文研究了铁路建设项目责任成本精细化管理流程,确定其首要任务是确定成本目标,编制月度成本计划。其次就是施工过程的成本控制、分析。最后就是成本的分析及考核兑现。从成本计划、成本控制、成本分析与考核三个方面细化了成本管理流程,建立了完善的责任成本精细化管理制度。3.本文依托哈佳铁路6标项目对施工阶段责任成本精细化管理具体做法进行研究,其创新点为(1)建立了一套规范的责权利相结合的责任成本管理体制机制。(2)创新实现了成本控制有目标,将量本利模型最大化的利用在材料采购的决策领域,并将质量管理、安全管理纳入成本管理范围。(3)利用信息化工具,将成本分析可视化的展现出来。实现施工阶段责任成本全员参与、全过程、全方位的动态管理,使项目在推行责任成本管理一年时间内,方案优化节约成本147.5万元。材料费:钢筋节约23.71万元;隧道防水板超0.15万元(节约了质量成本);轮超5.811万元(桩基地质原因)。人工费超0.8万元(桩基地质原因)。间接费节约26万元。实现成本降低190.45万元,从而保证了企业创效增收目标的实现,也论证了施工阶段责任成本精细化管理的有效性和可操作性。
[Abstract]:In recent years, due to the increasingly fierce bidding price competition of railway construction projects, the profit space in the construction phase becomes narrower. Under the premise of ensuring the target of the construction period and the quality objective, the internal management should be strengthened, the controllable cost should be reduced, and the source of income should be increased and the expenditure should be reduced. Seeking benefits from cost has become an effective means for enterprises to enhance their profit margins. Moreover, China Railway, as a top 500 company in the world, must realize scale and efficiency in the critical period of rapid and comprehensive development of its overseas business at home and abroad. The reasonable matching of structure and layout must begin with the management of railway construction project, insist on the management concept of value management as the core, and carry out the fine management mode of responsibility cost, so as to strengthen the core competitiveness of enterprises. This paper takes the construction stage cost management of railway construction project as the research object, aiming at the low cost consciousness in the traditional project management, the lack of scientific cost calculation in the cost management, the strict control in the process, and the ex post examination of the cost. In the course of the incident, the phenomenon of disjointing afterwards is discussed, and the fine management method of responsibility cost in the construction phase of railway project is discussed, and the fine management model of responsibility cost is established. It is concluded that the fine management of responsibility cost in the construction stage of railway construction project can not only arouse the initiative, enthusiasm and creativity of all managers, but also realize the whole process of cost management. The conclusion of ensuring the sustainable development of enterprises is manifested in the following aspects: 1. 1. This paper studies the fine management content of responsibility cost in the construction phase of railway construction project, including the cost calculation in the construction preparation stage according to the construction site and the actual situation of the enterprise, the determination of the cost objective, and the definition of the scope of responsibility. Establish responsibility cost management system. In the process of construction, the method of winning value is used to analyze the cost control. Find out the cause of the deviation, take the corresponding corrective measures. At the end of the year and the completion stage of the cost analysis and assessment of three aspects of content. 2. This paper studies the fine management flow of the responsible cost of the railway construction project, and determines that the primary task is to determine the cost target and to draw up the monthly cost plan. Next is the construction process cost control, the analysis. Finally, the cost of the analysis and assessment cashed. From cost planning, cost control, cost analysis and assessment, the cost management process is refined, and a perfect responsibility cost fine management system. 3. In this paper, the specific methods of fine management of responsibility cost in construction phase are studied by relying on the 6 ~ (th) standard project of Ha-Jia Railway. Its innovation points are: (1) establishing a set of standardized responsibility and rights combined responsibility cost management system mechanism. 2) innovating to achieve the goal of cost control, maximizing the use of the quantitative cost-benefit model in the field of material procurement decision-making, and quality management. Safety management is brought into the scope of cost management. In order to realize the full participation, whole process and omnidirectional dynamic management of the responsibility cost in the construction stage, the project can optimize and save 1.475 million yuan in cost within one year of carrying out the responsibility cost management. Material cost: 237100 yuan for steel bar, 1500 yuan for tunnel waterproof board (saving quality cost, 58110 yuan for pile foundation geological reasons). The labor cost exceeds 8000 yuan (geological cause of pile foundation). Overhead savings of 260000 yuan. The realization cost is reduced by 1.9045 million yuan, which ensures the realization of the goal of increasing the income of the enterprise, and proves the effectiveness and maneuverability of the fine management of the responsibility cost in the construction stage.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：U215.1

【参考文献】