宜（昌）巴（东）高速公路第十七标段责任成本管理研究

发布时间：2018-01-19 07:43

本文关键词： 高速公路施工企业责任成本成本管理　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：目前,随着建筑行业的市场竞争机制日趋完善,企业招投标价格也更加透明合理化,企业的竞争力日渐加大,如何在众多的企业中竞争并生存下来,是企业目前考虑的重要问题。在如此激烈的竞争下,企业只有靠更加严格更加完善的管理来提升企业的盈利空间,以增强企业竞争优势,才能确保企业的生存和发展。如何通过管理再增加效益?最大化的降低成本?责任成本管理是有效的手段。所以,如何搞好责任成本管理就成了目前企业尤为重要的一项工作。“十三五”期间,众多建筑企业采用将成本层层分解落实,并以加强过程动态控制的责任成本管理做为企业成本核心管理手段之一,以实现规模与效益的合理匹配,从而提升企业发展空间。项目责任成本管理工作是以责、权、利相结合,以责任为先导,以权利为控制手段,以利益为激励的措施的成套的管理体系。又是全员、全过程的管理,使每一位员工都有责任、有权利、有奖罚,极大的促进了全体人员的积极性。与传统成本管理相比,责任成本管理方法是更能激发人员的积极性、精细化管理项目的一种有效的管理方式。实践证明,责任成本管理是降低施工成本,增加施工企业效益,提高企业竞争力的有效手段。目前,我国中国铁建集团等施工企业一直推行责任成本管理模式,已在多个重大项目中取得良好成效。宜(昌)巴(东)高速公路第十七标段开展了责任成本管理工作。本文先对责任成本的相关理论进行了详细阐述,然后以宜巴高速公路十七标段为案例,根据项目的工程特点,分析了该项目责任成本各责任中心的划分,再分析了项目的预算分解、动态控制、核算、分析、考核、兑现的全过程成本管理实施方案。同时,对宜巴高速十七标段项目实施责任成本管理过程中存在的问题做了总结分析,并提出了针对性和可实施性较强的改进优化措施。本文通过对该项目责任成本管理研究,为同类行业提供借鉴。
[Abstract]:At present, with the construction industry market competition mechanism is becoming more and more perfect, the bidding price of enterprises is more transparent and reasonable, the competitiveness of enterprises is increasing, how to compete and survive in many enterprises. Under such fierce competition, the enterprise can only rely on more strict and more perfect management to enhance the profit space of the enterprise, in order to enhance the competitive advantage of the enterprise. In order to ensure the survival and development of enterprises. How to increase efficiency through management? Maximize cost reduction? Responsibility cost management is an effective means. Therefore, how to do a good job of responsibility cost management has become a particularly important task for enterprises. During the 13th Five-Year Plan period, many construction enterprises used to decompose costs layer by layer. And to strengthen the process of dynamic control of responsibility cost management as one of the core enterprise cost management means to achieve a reasonable match between scale and efficiency. In order to enhance the enterprise development space. Project responsibility cost management is to combine responsibility, right, interest, responsibility as the guide, rights as the means of control. The complete set of management system with interest as the incentive measures. It is the management of the whole staff and the whole process, so that every employee has the responsibility, the right, the reward and the punishment. Compared with the traditional cost management, the responsibility cost management method is an effective management method which can stimulate the enthusiasm of the personnel and refine the management project. Responsibility cost management is an effective means to reduce construction cost, increase the efficiency of construction enterprises and improve the competitiveness of enterprises. At present, China Railway Construction Group and other construction enterprises have been carrying out the responsible cost management model. Has achieved good results in a number of major projects. Yi (Chang) Ba (East) Highway 17th section of the responsibility cost management work. This paper describes the related theory of responsibility cost in detail. Then taking the 17 section of Yiba Expressway as a case, according to the engineering characteristics of the project, this paper analyzes the division of each responsibility center of the project responsibility cost, and then analyzes the budget decomposition, dynamic control, accounting and analysis of the project. At the same time, the paper summarizes and analyzes the problems existing in the process of implementing the responsibility cost management in the project of Yiba High Speed 17. Through the research on the project responsibility cost management, this paper provides reference for the similar industries.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：U415.13

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