發(fā)布時(shí)間：2018-04-23 20:33

  本文選題：成本管理 + 精細(xì)化管理�。� 參考：《西南交通大學(xué)》2017年碩士論文

【摘要】：自2013年,"中國(guó)高鐵"已經(jīng)成為我國(guó)的新外教名片。隨著國(guó)家主席習(xí)近平的"一帶一路"指導(dǎo)思想,同時(shí)亞投行的組建成立,使得基礎(chǔ)設(shè)施建設(shè)的互聯(lián)互通受到了越來(lái)越多的重視,從而使得我國(guó)鐵路以前所未有的廣度和速度走出國(guó)門。2016年更是我國(guó)高鐵走出國(guó)門的爆發(fā)年,我國(guó)鐵路的建設(shè)足跡已經(jīng)遍布全球五大洲數(shù)十于國(guó)家。但對(duì)于我國(guó)大部分的海外鐵路項(xiàng)目,其最終利潤(rùn)率并不理想,而導(dǎo)致這種現(xiàn)象的主要原因就是海外鐵路施工項(xiàng)目中的管理粗放,管理不夠標(biāo)準(zhǔn)化、規(guī)范化、精細(xì)化,同時(shí)對(duì)于成本管理的意識(shí)不夠強(qiáng)烈,管理方法不夠先進(jìn),基層員工對(duì)于成本管理的責(zé)任感太薄。要改變我國(guó)海外鐵路項(xiàng)目的這一現(xiàn)狀,就必須通過(guò)精細(xì)化的管理方式來(lái)實(shí)現(xiàn)。本文首先研究了施工企業(yè)的精細(xì)化成本管理方法,再對(duì)鐵路施工項(xiàng)目中成本精細(xì)化管理的方法、現(xiàn)狀、問(wèn)題進(jìn)行了分析研究,最后通過(guò)我國(guó)中機(jī)公司和中鐵五局共同負(fù)責(zé)施工的位于斯里蘭卡的Matara至Kataragama鐵路延伸項(xiàng)目一期工程Matara至Beliata段的項(xiàng)目具體情況,以及其施工過(guò)程中成本使用超標(biāo)的情況、原因等的分析,研究了精細(xì)化成本管理在海外鐵路施工項(xiàng)目中的運(yùn)用。本文通過(guò)研究發(fā)現(xiàn):(1)在海外鐵路施工項(xiàng)目中,對(duì)項(xiàng)目的管理多為粗放式的管理,不僅沒(méi)有運(yùn)用先進(jìn)合理的成本管理方法來(lái)進(jìn)行成本管理,而且成本管理的重要性并沒(méi)有得到普遍性認(rèn)可,很多部門、崗位還依然認(rèn)為成本管理是財(cái)務(wù)部門的職責(zé)所在,并沒(méi)有把自身參加到成本管理的工作中。(2)針對(duì)鐵路施工項(xiàng)目的精細(xì)化成本管理,分別從組織結(jié)構(gòu)、管理模式以及成本管理體系、目標(biāo)成本、成本管理職能和措施等多方面討論分析,構(gòu)建了海外鐵路施工項(xiàng)目中的精細(xì)化成本管理的管理體系。(3)通過(guò)Matara至Kataragama鐵路延伸項(xiàng)目一期工程Matara至Beliata段的海外鐵路施工項(xiàng)目的現(xiàn)狀分析,研究了其成本超支以及成本管理中存在的問(wèn)題和原因。運(yùn)用精細(xì)化成本管理的理論、方法設(shè)計(jì)了精細(xì)化成本管理的管理方案。
[Abstract]:Since 2013, China's high-speed rail has become China's new foreign teacher business card. With the "Belt and Road" guiding ideology of President Belt and Road and the establishment of the AIIB, more and more attention has been paid to the interconnection of infrastructure construction. The year 2016 is the year when the high-speed rail industry broke out, and the construction footprint of the railway has spread over the five continents in the world and dozens of countries in the world. However, for most overseas railway projects in China, the final profit margin is not ideal, and the main reason for this phenomenon is that the management of overseas railway construction projects is extensive, not standardized, standardized and refined. At the same time, the consciousness of cost management is not strong enough, the management method is not advanced enough, and the responsibility for cost management is too thin. In order to change the status quo of overseas railway projects in China, it must be realized by careful management. In this paper, the detailed cost management methods of construction enterprises are first studied, and then the methods, current situation and problems of cost refinement management in railway construction projects are analyzed and studied. Finally, through the concrete situation of the Matara to Beliata section of the first phase of the Matara to Kataragama railway extension project in Sri Lanka, which is jointly responsible for the construction of China Central Airport Corporation and the China Railway Fifth Bureau, and the situation that the cost of the project is exceeding the standard during the construction process, The application of refined cost management in overseas railway construction project is studied. In this paper, we find that in overseas railway construction projects, most of the project management is extensive management, not only does not use advanced and reasonable cost management methods to carry out cost management. Moreover, the importance of cost management is not universally recognized. Many departments and positions still believe that cost management is the responsibility of the finance department. It does not involve itself in the work of cost management. (2) aiming at the fine cost management of railway construction projects, from the organizational structure, the management model, the cost management system, the target cost, respectively, Discussion and analysis of cost management functions and measures, The management system of fine cost management in overseas railway construction project is constructed. The present situation of overseas railway construction project from Matara to Beliata in the first phase of Matara to Kataragama railway extension project is analyzed. The cost overruns and the problems and reasons in cost management are studied. Using the theory of meticulous cost management, the management scheme of fine cost management is designed.
【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】：2017
【分類號(hào)】：F426.92;F406.7

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