HF铁路客运专线某标段成本策划研究

发布时间：2018-04-29 07:39

本文选题：铁路项目 + 客运专线　；参考：《西安建筑科技大学》2013年硕士论文

【摘要】：传统的铁路施工项目，在成本管理方面往往注重“过程控制”，实际实施中却总是处于被动的“事后控制”，结果往往事倍功半、成效不佳。如何改变项目成本管控现状，实现项目“成本蓝图”，这是我国铁路施工企业应该认真思考、研究的问题。本文选择将铁路施工项目成本策划作为研究课题，进行了较为系统的研究探讨。论文首先提出铁路项目成本管理实践中遇到的问题，阐述了成本策划的必要性及基本思路。其次，介绍了项目成本策划的基本理论和基本体系，，包括项目成本的构成、成本管理的基本理论以及成本策划的基本理念。再次，重点介绍了铁路施工项目成本管理的特点及成本策划的关键环节，进行了成本策划体系的设计与构架。按照“先算账，后干活；先策划、后实施”的成本管理思路，超前策划，系统分析，确定项目盈利点、亏损点、利润增长点、风险点，采取相应措施，严格进行过程管控，确保项目责任成本受控、目标利润实现，对成本策划体系进行了系统化论述。最后以HF铁路客运专线某标段为例，介绍其开展成本策划的理论与实践，阐述项目成本策划的主要实施过程，并进行阶段效果评价。本文通过对国内铁路施工项目成本策划理论和实践进行总结分析，肯定了系统化成本策划对铁路项目成本管理的重要意义；通过研究论述以期对国内铁路施工项目成本管理提供更多有益借鉴。同时，论文对研究存在的局限性和不足进行了阐述，并指出了需要进一步研究的问题。
[Abstract]:Traditional railway construction projects often pay attention to "process control" in cost management, but they are always passive "afterwards control" in actual implementation. How to change the current situation of project cost control and realize the project "cost blueprint" is a problem that our railway construction enterprises should seriously consider and study. This article chooses the railway construction project cost planning as the research topic, carries on the more systematic research discussion. The paper first puts forward the problems encountered in the practice of railway project cost management, and expounds the necessity and basic thinking of cost planning. Secondly, it introduces the basic theory and system of project cost planning, including the composition of project cost, the basic theory of cost management and the basic idea of cost planning. Thirdly, the characteristics of cost management of railway construction project and the key link of cost planning are introduced, and the design and framework of cost planning system are carried out. According to the cost management idea of "calculate accounts first, work before work; plan first, implement later", plan ahead, system analysis, determine project profit point, loss point, profit growth point, risk point, take corresponding measures, strictly carry out process control, Ensure the project responsibility cost is controlled and the target profit is realized. The cost planning system is systematically discussed. Finally, taking a certain section of HF railway passenger dedicated line as an example, this paper introduces the theory and practice of developing cost planning, expounds the main implementation process of project cost planning, and evaluates the stage effect. Based on the summary and analysis of the theory and practice of domestic railway construction project cost planning, this paper affirms the importance of systematic cost planning to railway project cost management. The purpose of this paper is to provide more useful reference for domestic railway construction project cost management. At the same time, the limitations and shortcomings of the research are expounded, and the problems that need further study are pointed out.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F532.6;F530.68

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