HD铁路客运专线项目建设成本管理研究

发布时间：2018-07-28 18:40

【摘要】：随着市场竞争的日益加剧,建筑施工企业的生存压力越来越大,国有大型建筑企业也必须公开竞标,竞争上马。近年来兴起的高速铁路建设,因为其施工难度大、技术要求新、建设标准高等诸多现实问题,在成为众多建筑企业争抢热点的同时,也成为了企业探索创新、强化管理的重点与难点,而加强高速铁路项目管理的核心便在于成本的管理。实践证明,许多施工企业往往由于成本管理的松懈与不善,导致了项目的盈利能力降低,甚至亏损。由此可见,加强项目成本管理对于提高项目盈利能力,提升企业竞争力具有至关重要的作用。本文基于现代施工企业成本管理相关理论方法,通过文献查阅、实地调研、数据对比等方法,对HD铁路客运专线项目成本管理现状进行系统梳理,总结其成本管理的基本模式、基本内容、影响成本管理的主要因素等内容,并根据目前项目成本管理的阶段性数据信息,对项目所属各工程大队的直接费、临时设施费、现场管理费等主要成本进行对比分析,找出项目盈亏的影响因素,总结项目成本管理的经验教训,探索项目成本管理的改进措施,分析项目成本管理的潜在风险。研究得出HD铁路客运专线项目在成本测算、成本计划、过程控制、成本核算、成本分析、持续改进等成本管理方面均有所作为。然而通过对项目成本管理的现状进行分析,可见项目成本中直接费基本持平、临时设施费亏损巨大、现场管理费盈利,各个工程大队的盈亏情况迥异,但总体而言项目仍旧处于亏损额度大、范围广的状态。究其原因在于项目管理模式的局限、成本管理与工期之间的矛盾、缺乏应急对策、各参建子公司对于成本管理的不重视等因素,在以后的施工生产中要重点加强责任成本、过程控制、员工培训等成本管理工作,进而为项目的持续盈利提供管理支持,为提升企业盈利能力奠定条件基础,也为以后同类项目的成本管理提供参考借鉴。
[Abstract]:As the market competition intensifies day by day, the survival pressure of the construction enterprises is more and more great, the state-owned large construction enterprises must also open the bidding, the competition begins. In recent years, the construction of high-speed railway has become a hot spot in many construction enterprises, because of its great difficulty in construction, new technical requirements, high construction standard, and so on, it has also become the exploration and innovation of many enterprises. The key and difficulty of strengthening the management of high-speed railway project lies in the management of cost. Practice has proved that many construction enterprises often because of lax and poor cost management, resulting in the profitability of the project reduced, or even losses. It can be seen that strengthening project cost management plays an important role in improving the profitability of projects and enhancing the competitiveness of enterprises. Based on the relevant theories and methods of cost management in modern construction enterprises, this paper systematically combs the current situation of cost management of HD railway passenger dedicated line project through literature reference, field investigation and data comparison, and summarizes the basic mode of cost management. The basic contents, the main factors affecting cost management, and according to the stage data information of the current project cost management, the direct cost and temporary facility cost of the project teams to which the project belongs, By comparing and analyzing the main cost, such as field management fee, the paper finds out the influencing factors of project profit and loss, sums up the experience and lessons of project cost management, probes into the improvement measures of project cost management, and analyzes the potential risks of project cost management. It is concluded that the HD railway passenger dedicated line project has some achievements in cost management, such as cost calculation, cost planning, process control, cost accounting, cost analysis, continuous improvement and so on. However, through the analysis of the current situation of project cost management, it can be seen that the direct cost of the project is basically equal, the temporary facility cost is large in loss, the on-site management fee is profitable, and the profit and loss situation of the various project brigades is very different. But overall the project is still in the state of large loss and wide range. The reasons lie in the limitation of the project management mode, the contradiction between cost management and time limit, the lack of emergency countermeasures, the lack of attention to cost management by the participating subsidiary companies, and the emphasis on strengthening the responsible cost in the later construction production. Process control, staff training and other cost management work, and then provide management support for the project of sustainable profits, to improve the profitability of enterprises to lay the foundation, but also for the cost management of similar projects in the future to provide reference.
【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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