本文選題：施工企業(yè)　切入點(diǎn)：項(xiàng)目管理　出處：《西南交通大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：鐵路施工企業(yè)目標(biāo)是在保安全、保質(zhì)量的前提下實(shí)現(xiàn)企業(yè)利潤(rùn)最大化,但現(xiàn)如今縱觀鐵路市場(chǎng)在材料費(fèi)、人工費(fèi)大幅度上漲情況下,工程造價(jià)水平反而大幅走低,再加之越多越多的路外建筑企業(yè)進(jìn)入鐵路市場(chǎng)進(jìn)行分羹,各鐵路施工單位在綜合評(píng)比基本持平的前提下,為能在投標(biāo)過(guò)程中占據(jù)先機(jī)加大中標(biāo)可能性,從而采取的方式往往加大降造率,達(dá)到低價(jià)中標(biāo)的目的,企業(yè)盈利空間不斷下降,中標(biāo)單位基本已經(jīng)進(jìn)入了微利時(shí)代,更甚至一些鐵路施工單位或者路外一些建筑企業(yè)為了打開(kāi)鐵路市場(chǎng),不惜下血本虧損中標(biāo)。這樣一來(lái)企業(yè)成本管理將面臨更為嚴(yán)峻的考驗(yàn),因此如何能將虧損降至最低,或者扭虧為盈,達(dá)到盈利的目的,項(xiàng)目中成本管理起到至關(guān)重要的作用。 本文首先闡述了建筑企業(yè)中成本管理的基本原理和現(xiàn)狀,明確研究此問(wèn)題的目的和意義,通過(guò)本人在施工單位工作中對(duì)鐵路企業(yè)的認(rèn)識(shí),結(jié)合鐵路企業(yè)的特色,對(duì)施工企業(yè)當(dāng)前成本管理存在管理意識(shí)、管理體系、成本控制等若干問(wèn)題的理解,以集團(tuán)公司對(duì)成本管理的思路為基礎(chǔ),在本項(xiàng)目成本管理工作中加以改進(jìn),制定適合本項(xiàng)目的規(guī)章制度和成本管理辦法。成本管理實(shí)際上是計(jì)劃—組織—控制的循環(huán)過(guò)程,本文案例分析就是以此循環(huán)過(guò)程為主線進(jìn)行介紹,首先按照一進(jìn)場(chǎng)對(duì)實(shí)施性施工組織設(shè)計(jì)和工程所在地的價(jià)格水平,建立項(xiàng)目責(zé)任成本計(jì)劃,核定責(zé)任成本支出的最高額度,按目標(biāo)成本作為業(yè)務(wù)部門績(jī)效考核與衡量的尺度。核定計(jì)劃成本后就是以此目標(biāo)進(jìn)行組織實(shí)施,對(duì)工程分部分項(xiàng)進(jìn)行分解確定工程數(shù)量,從工程分解的最基層對(duì)人、材、機(jī)進(jìn)行控制,減少大小臨和管理費(fèi)用支出。最后關(guān)鍵在于狠抓成本過(guò)程控制,讓成本管理不流于形式,通過(guò)對(duì)項(xiàng)目施工過(guò)程中一個(gè)季度的數(shù)據(jù)進(jìn)行實(shí)例分析,從中反應(yīng)項(xiàng)目勞務(wù)費(fèi)支出、材料支出、機(jī)械支出等是否在合理范圍內(nèi),項(xiàng)目資金收支往來(lái)情況分析,做出盈虧分析,在過(guò)程中找問(wèn)題,在問(wèn)題中找方法,使項(xiàng)目在可控范圍內(nèi)按正常的軌跡發(fā)展,從而達(dá)到企業(yè)、社會(huì)效應(yīng)共贏的目標(biāo)。 通過(guò)本文中項(xiàng)目實(shí)例分析,凝結(jié)項(xiàng)目各個(gè)部門團(tuán)隊(duì)意識(shí),摸索出一套適合建筑企業(yè)成本管理的措施和方法,希望能對(duì)建筑企業(yè)能夠起到一定的借鑒意義。
[Abstract]:The goal is to ensure safety in railway construction enterprises, to maximize corporate profits under the prerequisite of ensuring the quality, but now the railway market in the material costs, labor costs rose sharply under the condition of engineering cost, but significantly lower level, coupled with the more and more road construction enterprises to enter the railway market Fengeng, basically the same as the premise in the comprehensive appraisal of the railway construction unit, to take the initiative in the bidding process to increase the possibility of winning, so as to take the way often increase the cost reduction rate reached the lowest bid, corporate profit margins continue to decline, the basic unit has entered the era of little profit, even some of the railway construction unit or some road construction enterprises in order to open the railway market, even under the original capital loss. In this way the cost management of enterprises will face more severe challenges, so how to reduce the loss Cost management plays a vital role in the project to the minimum, or to gain profit, and to achieve profit.
This paper describes the basic principle and the present situation of cost management in construction enterprises, the purpose and significance of research of this problem is clear, by himself in the work of the construction unit of railway enterprises, combined with the characteristics of railway enterprises, management consciousness, construction enterprise cost management of current management system, some problems of cost control understanding. With the group on cost management based on the idea of improving the cost management of the project, the project for the development of regulations and method of cost management. Cost management is actually the process of circulation plan organization - control, the analysis of this case is the circulation process are introduced as the main line, according to a first approach to the implementation of construction organization design and the location of the project price level, establish the responsibility cost plan project, approved the responsibility cost of the maximum degree, according to the orders Standard cost as the performance appraisal business departments and measure. The approved plan is based on the cost of organizing the implementation of the project objectives, the partial decomposition to determine the engineering quantity, from the most basic engineering on decomposition of people, material, machine control, reducing the size of the pro and management expenses. Finally, the key lies in improving cost process control so, the cost management is not a mere formality, for example through the analysis of a quarter of the project during the construction of data, from the reaction in the project labor expenses, material expenditure, expenditure and whether the machinery in the reasonable scope, analysis of project funds transactions, make a profit and loss analysis, find the problem in the process, find the method in question in the project, in the controllable range according to the track of the development of normal, so as to achieve the enterprise, the social effects of the win-win goal.
Through the analysis of project examples in this article, team consciousness of various departments of condensing projects is explored, and a set of measures and methods suitable for cost management of construction enterprises are explored, hoping to play a certain reference for building enterprises.

【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.92;F275.3

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本文編號(hào)：1646387