本文關(guān)鍵詞：A送電線路工程施工項目成本控制研究　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 電力施工項目 成本控制 分包工程 ABC分類法

【摘要】：我們的生活離不開電,電是我國重要的能源之一。電力產(chǎn)業(yè)是國家的命脈產(chǎn)業(yè),其中,電力施工企業(yè)作為電力產(chǎn)業(yè)的一部分,給我國的電網(wǎng)維護(hù)和能源建設(shè)做出了突出貢獻(xiàn)。當(dāng)前我國各地的電力施工企業(yè)多數(shù)都是國企性質(zhì),創(chuàng)建于上世紀(jì)五十年代。伴隨著電力系統(tǒng)制度改革,現(xiàn)已經(jīng)形成了幾大集團(tuán)旗鼓相當(dāng)?shù)木置?這意味著電力施工企業(yè)壟斷市場的情況將會一去不復(fù)返。在過去,送變電施工企業(yè)緊密依靠電網(wǎng)公司,它的項目來源和項目驗收均為所屬電網(wǎng)公司,并沒有機會承受市場壓力。這種系統(tǒng)內(nèi)部的運作模式,使送變電施工企業(yè)的憂患意識降低,從而導(dǎo)致對收入、成本控制不足。隨著市場經(jīng)濟(jì)的不斷發(fā)展,電力施工項目招投標(biāo)制度的不斷完善,電力施工企業(yè)要想贏得更多的項目,爭得更多的利潤,獲得更好的口碑,就必須抓好成本這一環(huán)節(jié),實現(xiàn)人力、物力、財力的高效使用。論文是對送變電工程公司A送電線路工程施工項目的案例進(jìn)行分析,介紹了 A送電線路工程施工項目的基本情況,包括該項目的承包單位、工程路徑、工程量、周邊自然人文環(huán)境、氣候條件、項目部組織結(jié)構(gòu)等,闡述了當(dāng)前A送電線路工程施工項目成本控制的現(xiàn)狀,如該項目成本控制的程序、方法和具體控制措施。然后針對A送電線路工程施工項目存在的四個問題進(jìn)行分析,給出相應(yīng)的解決對策。認(rèn)為送電線路工程施工項目的成本控制重點應(yīng)集中在對工程項目材料、人工、機械使用費、分包費用和一些可控間接費用的控制上。送變電工程公司除了可以運用定額法根據(jù)行業(yè)標(biāo)準(zhǔn)控制項目成本支出,運用橫道圖實現(xiàn)項目進(jìn)度與人工機械成本的同步控制,針對分部分項工程制定降低成本的技術(shù)組織措施外,還可以在完善成本全面控制程序的基礎(chǔ)上,通過組織協(xié)調(diào)各分包單位安全施工、運用掙值法控制分包工程的成本,通過建立資源消耗臺賬控制材料的消耗,通過辦理移動大客戶業(yè)務(wù)節(jié)約辦公費用,通過優(yōu)化項目部組織結(jié)構(gòu)和薪酬管理體系減少管理人員的工資費用,從而達(dá)到大幅度降低電力施工項目成木,增加電力施工企業(yè)的經(jīng)濟(jì)利潤和市場競爭活力的目的。
[Abstract]:Electricity is one of the most important energy sources in our country. Electric power industry is the lifeblood industry of our country, among which electric power construction enterprise is a part of electric power industry. Power grid maintenance and energy construction in China has made outstanding contributions. At present, most of the electric power construction enterprises in China are state-owned enterprises, which were founded in -50s. Along with the reform of power system system. Several large groups have been formed, which means that the monopolization of the market by electric power construction companies will be gone forever. In the past, power transmission construction companies rely closely on grid companies. The source of the project and the acceptance of the project are owned by the grid company, and there is no chance to bear the market pressure. The internal operation mode of this system reduces the sense of distress of the power transmission and transformation construction enterprises, resulting in revenue. With the continuous development of the market economy and the continuous improvement of the bidding system of electric power construction projects, the electric power construction enterprises want to win more projects, earn more profits and obtain better reputation. It is necessary to do a good job of cost this link to realize the efficient use of manpower, material resources and financial resources. This paper is to analyze the case of A transmission line construction project of power transmission and transformation engineering company. This paper introduces the basic situation of the construction project of A transmission line project, including the contracting unit of the project, the project path, the quantity of the project, the surrounding natural and human environment, the climatic conditions, the organization structure of the project department, and so on. This paper expounds the current situation of cost control of construction project of A transmission line project, such as the procedure of cost control of this project. Methods and specific control measures. Then the paper analyzes the four problems existing in the construction project of A transmission line project. It is considered that the cost control of power transmission line construction project should focus on the project materials, labor and machinery usage. In the control of the subcontract cost and some controllable overhead charges, the power transmission and transformation engineering company can control the project cost expenditure according to the industry standard in addition to using the quota method. In addition to establishing the technical organization measures to reduce the cost of the sub-project, it is possible to improve the overall cost control procedure on the basis of the use of the horizontal road diagram to realize the synchronous control of the project schedule and the cost of labor machinery. Through organizing and coordinating the safety construction of each subcontracting unit, using earned value method to control the cost of the subcontract project, establishing a resource consumption account to control the consumption of materials, and saving office expenses by handling the major mobile customer business. By optimizing the organizational structure of the project department and the salary management system to reduce the salary costs of the management staff, so as to achieve a significant reduction in the power construction project wood. Increase the economic profit of electric power construction enterprise and the purpose of market competition vigor.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.61;F406.72

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