中鐵十九局X高鐵項目施工階段成本管控優(yōu)化研究
發(fā)布時間：2018-08-04 15:05
【摘要】：當前,我國的國內經濟增速放緩,建筑市場受到宏觀經濟政策的影響,房地產市場、建筑施工市場、建材市場等關聯(lián)行業(yè)尤其動蕩;在國內,建筑施工企業(yè)的普遍的管理模式是粗放式管理,再加上運營的效率低、成本的浪費情況嚴重,另外,2016年5月30日,建筑行業(yè)全面執(zhí)行營改增計價模式,工程造價=稅前工程造價*(1+11%),11%為建筑業(yè)擬征增值稅稅率,對于施工單位,這無疑是一個嚴峻的考驗,一方面要全面管理好進項稅和銷項稅,另一方面要嚴格控制施工成本,成本的形成基本在工程的施工階段產生的,所以施工階段的成本管控是項目成本管控的重點。本文以中鐵十九局集團公司X高鐵項目施工階段的成本控制管理為背景,其目的是分析X項目在施工階段的成本管控問題并提出解決方法,為類似工程的施工階段成本管控提供借鑒意義。本文首先對研究的問題、理論及現(xiàn)實意義、國內國外研究現(xiàn)狀進行綜述,介紹了研究的內容及框架,在此基礎上對X項目施工階段的外部勞務管理、變更索賠管理、物資設備管理、間接費管理幾個突出問題的現(xiàn)狀進行詳細描述,與此同時提出X項目在以上幾個方面存在的問題。針對提出問題,本文從分包合同管控及勞務采購業(yè)務規(guī)范化對外部勞務準入混亂及管理混亂問題進行改善;物資供應問題應嚴控材料采購價格、嚴控采購數(shù)量、嚴格執(zhí)行限額發(fā)料、定期節(jié)超分析等管理措施來優(yōu)化;對于機械設備利用率低下問題,本文提出限價管理、開展單機核算以及防止倒賣油料等具體措施。最后,X項目間接費管理引入動態(tài)PDCA管理理念,對間接費的目標成本及實際成本定期進行考核分析,對目標成本不合理的應及時做調整。并采用了文獻資料法、對比研究法、典型案例分析法、實踐調查法相結合的研究方法,對施工階段成本管控問題進行深入分析,并從改變成本管理制度、成本管理組織措施、管理措施等方面進行了闡述,為企業(yè)節(jié)約成本浪費,在保證質量安全、施工進度的前提下,創(chuàng)造更大的利潤。
[Abstract]:At present, China's domestic economic growth rate is slowing, and the construction market is affected by macroeconomic policies. The real estate market, construction market, building materials market and other related industries are particularly volatile. The general management mode of construction enterprises is extensive management, coupled with the low efficiency of operation and the serious waste of cost. In addition, on May 30, 2016, the construction industry fully implemented the mode of camp reform and increase pricing. Construction cost = Pre-tax Engineering cost * (11%) or 11% is the proposed value-added tax rate for the construction industry. This is undoubtedly a severe test for the construction unit. On the one hand, it is necessary to manage the income tax and sales tax in an all-round way; on the other hand, it is necessary to strictly control the construction cost. The formation of cost is basically produced in the construction stage of the project, so the cost control in the construction stage is the key point of the project cost control. This paper is based on the cost control management in the construction phase of X high-speed railway project of China National Railway Nineteenth Bureau Corporation. The purpose of this paper is to analyze the cost control problems of X project during the construction phase and to put forward solutions. It can provide reference for cost control in construction stage of similar projects. This paper first summarizes the research problems, theoretical and practical significance, domestic and foreign research status quo, introduces the content and framework of the research, on the basis of the X project construction phase of external labor management, change claim management, The present situation of several outstanding problems in material and equipment management and overhead management is described in detail. At the same time, the problems existing in X project in the above aspects are put forward. In view of the problems raised, this paper improves the problems of external labor access confusion and management confusion from the aspects of subcontract control and standardization of labor procurement business, and strictly controls the purchase price of materials and the quantity of procurement. To optimize the problem of low utilization rate of machinery and equipment, this paper puts forward some concrete measures, such as price limit management, single machine accounting and prevention of oil reselling. Finally, the paper introduces the idea of dynamic PDCA management into the overhead management of X project, and periodically evaluates and analyzes the target cost and the actual cost of the overhead. The unreasonable target cost should be adjusted in time. By using the methods of literature, comparative research, typical case analysis and practical investigation, the paper makes a deep analysis of the cost control in the construction stage, and analyzes the cost management system and the cost management organization measures. The management measures are expounded in order to save cost and waste and create more profit under the premise of ensuring quality safety and construction schedule.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.92;F406.72
本文編號：2164254
[Abstract]:At present, China's domestic economic growth rate is slowing, and the construction market is affected by macroeconomic policies. The real estate market, construction market, building materials market and other related industries are particularly volatile. The general management mode of construction enterprises is extensive management, coupled with the low efficiency of operation and the serious waste of cost. In addition, on May 30, 2016, the construction industry fully implemented the mode of camp reform and increase pricing. Construction cost = Pre-tax Engineering cost * (11%) or 11% is the proposed value-added tax rate for the construction industry. This is undoubtedly a severe test for the construction unit. On the one hand, it is necessary to manage the income tax and sales tax in an all-round way; on the other hand, it is necessary to strictly control the construction cost. The formation of cost is basically produced in the construction stage of the project, so the cost control in the construction stage is the key point of the project cost control. This paper is based on the cost control management in the construction phase of X high-speed railway project of China National Railway Nineteenth Bureau Corporation. The purpose of this paper is to analyze the cost control problems of X project during the construction phase and to put forward solutions. It can provide reference for cost control in construction stage of similar projects. This paper first summarizes the research problems, theoretical and practical significance, domestic and foreign research status quo, introduces the content and framework of the research, on the basis of the X project construction phase of external labor management, change claim management, The present situation of several outstanding problems in material and equipment management and overhead management is described in detail. At the same time, the problems existing in X project in the above aspects are put forward. In view of the problems raised, this paper improves the problems of external labor access confusion and management confusion from the aspects of subcontract control and standardization of labor procurement business, and strictly controls the purchase price of materials and the quantity of procurement. To optimize the problem of low utilization rate of machinery and equipment, this paper puts forward some concrete measures, such as price limit management, single machine accounting and prevention of oil reselling. Finally, the paper introduces the idea of dynamic PDCA management into the overhead management of X project, and periodically evaluates and analyzes the target cost and the actual cost of the overhead. The unreasonable target cost should be adjusted in time. By using the methods of literature, comparative research, typical case analysis and practical investigation, the paper makes a deep analysis of the cost control in the construction stage, and analyzes the cost management system and the cost management organization measures. The management measures are expounded in order to save cost and waste and create more profit under the premise of ensuring quality safety and construction schedule.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.92;F406.72
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