龙羽集团陡金线迁改工程成本控制研究

发布时间：2018-04-23 21:22

本文选题：电力工程 + 成本控制　；参考：《华北电力大学》2014年硕士论文

【摘要】：随着近几年电力行业不断深化体制改革,我国电力企业已经步入到了一个更高的平台,作为供电公司主办的集体企业,龙羽集团也像所有电力企业一样一直按传统计划模式管理企业,经营模式和经营思路比较单一。随着电力企业“主辅分离”改革的个不断推进,各网、省电力公司在项目投标方面的保护政策的逐渐取消,另一方面伴随着一大批实力雄厚的民营电力施工企业的崛起,龙羽集团生产经营陷入困境,提升企业成本管理水平的重要性便显得尤为突出。本文采用理论和实证分析相结合的研究方法,在对工程项目成本控制基本概念、构成、原则、方法、程序等进行全面阐述的基础上,分析了我国电力施工企业在工程项目成本控制方面的现状并指出行业普遍存在的问题和不足。进而结合龙羽集团110KV陡金线迁改工程项目成本控制实例,分析了龙羽集团公司工程的特点、成本控制现状及在工程项目成本控制方面的问题。通过目标成本管理方法与责任成本管理方法的运用,验证了通过该方法可以有效地降低工程项目的成本支出,然后从制度和措施两方面提出的成本控制建议。本文引入目标成本和责任成本管理,从目标成本的确定、计划、控制、核算、分析与考核等流程对电力施工项日的成本进行系统的管理,通过指导具体的电力施工工程成本控制工作,在成本控制制度和控制措施两方面提出改进建议,以期提升电力施工企业的整体核心竞争能力。
[Abstract]:With the continuous deepening of the system reform in the electric power industry in recent years, China's electric power enterprises have entered a higher platform. As a collective enterprise hosted by the power supply company, long Yu Group has also managed the enterprises according to the traditional planning mode like all power enterprises, and the operation mode and management ideas are relatively simple. Separation of "separation" of the continuous promotion of reform, the network, the provincial power companies in the project bidding protection policies gradually abolished, on the other hand, with a large number of powerful private electric power construction enterprises rise, the production and management of Long Yu Group has fallen into trouble, and the importance of improving the level of enterprise cost management is particularly prominent.
Based on the comprehensive exposition of the basic concept, constitution, principle, method and procedure of the project cost control, this paper analyzes the current situation of the cost control of the power construction enterprises in our country and points out the common problems and shortcomings in the industry, and then combines the dragon with the dragon. An example of the project cost control of the project of the 110KV steep gold line relocation project in feather group is given. The characteristics of the project, the status of the cost control and the cost control in the project are analyzed. The application of the target cost management method and the responsibility cost management method proves that the project can be effectively reduced through this method. This expenditure, and then from the system and measures two aspects of the cost control proposed. This article introduces the target cost and responsibility cost management, from the target cost determination, planning, control, accounting, analysis and assessment of the cost of the electricity construction project, through the guidance of the specific power construction cost control work, Suggestions for improvement are put forward in two aspects of cost control system and control measures, so as to enhance the overall core competitiveness of electric power construction enterprises.

【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.61

【参考文献】