宁夏路桥集团钢筋集中加工配送成本优化研究

发布时间：2018-03-29 21:14

本文选题：路桥工程　切入点：作业成本法　出处：《重庆交通大学》2015年硕士论文

【摘要】：道路桥梁的建设作为我国建筑施工行业的重要部分之一,在钢筋的需求量上占有很大的比重。目前,我国传统的钢筋加工主要在施工现场进行,依靠人力来进行加工制作。这种加工方式具有机械化程度低、生产效率低,劳动强度大,加工质量和时间进度难以控制、材料和能源浪费高、加工成本高、安全隐患多、占地大、噪音大等缺点,在一定程度上制约了工程质量的提高。而商品化钢筋集中加工及配送是市场发展的必然趋势,即将引发我国建筑物流的二次革命。对国内的钢材物流和建筑施工来说,是一种崭新的服务模式。针对路桥施工企业在钢筋集中加工配送及施工企业成本管理及优化两方面的问题,本文结合作业成本法这一在机械制造业广泛应用的成本管理方法,一方面,计算钢筋集中加工配送的成本,解决传统的成本管理方法对于成本资源分配不均匀的问题,另一方面为钢筋的集中加工及配送工作编制较为合理的成本管理及控制流程,对钢筋集中加工及配送进行成本优化研究。本文结合宁夏路桥集团中实际存在的路桥施工案例,通过分析宁夏路桥集团及其施工项目中存在的钢筋加工及配送问题,以作业成本法的理论为基础,通过理论与实践相结合,为宁夏路桥集团的钢筋集中加工及配送工作进行完善和优化,同时保证成本管理工作与其相适应,并共同促进。结合宁夏路桥钢筋集中加工配送应用实例---叶盛黄河桥项目,将作业成本法运用到该项目的钢筋集中加工及配送的成本管理工作中,通过使用作业成本法及传统成本管理法对宁夏路桥集团钢筋配送模式成本进行对比分析,对结果进行分析,选择更为优越的成本优化及管理方法。
[Abstract]:As an important part of the construction industry in our country, the construction of road and bridge occupies a large proportion of the demand for steel bar. At present, the traditional steel bar processing in our country is mainly carried out on the construction site. This processing method has low mechanization, low production efficiency, high labor intensity, difficult to control processing quality and time schedule, high waste of materials and energy, high processing cost, and many hidden dangers of safety. The defects of large area and large noise restrict the improvement of engineering quality to a certain extent, and the centralized processing and distribution of commercial steel bars is the inevitable trend of market development. It will soon lead to a second revolution in the construction logistics of our country. For domestic steel logistics and construction, It is a new service mode. Aiming at the problems of centralized processing and distribution of steel bar and cost management and optimization of construction enterprise in road and bridge construction enterprises, this paper combines Activity-Based costing (ABC), which is widely used in mechanical manufacturing industry, as a cost management method. On the one hand, the cost of centralized processing and distribution of steel bars is calculated to solve the problem of uneven distribution of cost resources by traditional cost management methods. On the other hand, a reasonable process of cost management and control is worked out for the centralized processing and distribution of steel bars, and the optimization of the cost of the centralized processing and distribution of steel bars is carried out. This paper combines with the actual cases of road and bridge construction in Ningxia Road and Bridge Group. By analyzing the problems of steel bar processing and distribution in Ningxia Road and Bridge Group and its construction projects, based on the theory of activity-based costing, the paper combines theory with practice. To improve and optimize the centralized processing and distribution of steel bar in Ningxia Road and Bridge Group, at the same time to ensure that the cost management work is suitable for it, and to promote it together. Combined with the example of Ningxia Road Bridge Steel Bar centralized processing and Distribution-Yesheng Yellow River Bridge Project, Activity-based costing method is applied to the cost management of steel bar centralized processing and distribution in this project. By using activity-based costing method and traditional cost management method, the cost of rebar distribution mode of Ningxia Road and Bridge Group is compared and analyzed. The results are analyzed and more superior cost optimization and management methods are selected.
【学位授予单位】：重庆交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：U445.2

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