杭甬客运专线A标项目成本管理研究

发布时间：2018-04-07 15:06

本文选题：成本管理　切入点：成本控制　出处：《西南交通大学》2012年硕士论文

【摘要】：随着我国高速铁路建设高潮的掀起和铁路建设市场准入制的进一步开放,具有水利、公路、港口等资质的特大型企业均已参与到高速铁路建设当中。同时,随着国内国际形式的变化,目前铁路建设市场已进行了结构调整,许多国际大型施工企业也加入到了中国铁路建设竞争当中,从而使得国内铁路建设市场呈现了“僧多粥少”的局面,竞争异常激烈。但是,我国铁路建设施工企业的项目成本管理与控制水平普遍不高。铁路建设施工企业要想在外部环境恶劣、中标和盈利愈发困难和质量要求越高的今天在竞争中取得胜利,获取生存和发展的空间,就必须在保证项目施工质量的前提下大幅度提高成本管理水平以确保其竞争地位和盈利水平。本文利用文献综述法、实例调研法、定量研究与定性研究相结合的方法等方法对杭甬客运专线A标的项目成本管理进行了深入研究。论文从项目成本预测、计划、控制、核算及考核等方面详细分析了杭甬客运专线A标的项目成本管理的过程。杭甬客运专线A标在进行成本预测及计划制定时根据WBS对项目进行细致分解的结果对各分部项目成本进行了预测和为每个小项目制定了计划成本,为成本管理提供了详细依据,为实现成本目标奠定了基础。同时,从组织、技术、经济、二次经营、挣得值法应用等方面建立了切实有效的成本管理措施。通过对杭甬客运专线A标的项目成本管理过程的研究,从目标成本法的应用、施工技术、挣得值法的应用、二次经营、机械设备使用费管理、材料费管理以及安全生产等方面对杭甬客运专线A标的项目成本管理与控制的成功经验进行了总结。同时,也指出了项目成本管理与控制在劳务管理、材料采购、材料管理信息化、成本管理意识、考核体系方面存在的问题,并针对所指出的问题给出了改进建议。
[Abstract]:With the upsurge of high-speed railway construction in China and the further opening of market access system of railway construction, super large enterprises with qualification of water conservancy, highway and port have all participated in the construction of high-speed railway.At the same time, with the changes in domestic and international forms, the railway construction market has been restructured at present, and many large international construction enterprises have joined the competition in China's railway construction.As a result, the domestic railway construction market presents a situation of "more than the supply", the competition is extremely fierce.However, the level of project cost management and control in railway construction enterprises is generally low.If railway construction enterprises want to win in the competition today, when the external environment is bad, winning bids and profits are becoming more difficult and quality requirements are higher, they will gain room for survival and development.In order to ensure the competitive position and profit level, the cost management level must be greatly improved under the premise of ensuring the construction quality of the project.Based on the methods of literature review, case study, quantitative study and qualitative study, this paper makes a deep study on the cost management of A standard project of Hangzhou-Ningbo passenger dedicated Line.This paper analyzes the process of project cost management in Hangzhou-Ningbo passenger dedicated Line A from the aspects of project cost prediction, planning, control, accounting and assessment.In order to provide detailed basis for cost management, A standard of Hangzhou-Ningbo passenger dedicated line forecasts the cost of each branch project according to the results of detailed decomposition of the project by WBS and formulates the planned cost for each small project in accordance with the results of detailed decomposition of the project by WBS, which provides a detailed basis for cost management.It lays the foundation for achieving the cost target.At the same time, the effective cost management measures are established from the aspects of organization, technology, economy, secondary management and the application of earned value method.Through the research on the cost management process of the A target project of the Hangzhou-Ningbo passenger dedicated Line, the application of the target cost method, the construction technology, the application of the earned value method, the secondary management, the management of the usage of machinery and equipment,This paper summarizes the successful experience of cost management and control of A standard project of Hangzhou-Ningbo passenger dedicated Line in the aspects of material cost management and safety production.At the same time, the problems of project cost management and control in labor management, material purchasing, material management information, cost management consciousness and examination system are pointed out, and suggestions for improvement are given.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F285;F532

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