本文關(guān)鍵詞： 成本控制 工程項(xiàng)目 掙值法 中交路橋公司　出處：《長沙理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：有效的成本控制是實(shí)現(xiàn)施工項(xiàng)目盈利的前提,也直接關(guān)系到鐵路施工企業(yè)的經(jīng)濟(jì)效益,因此必須對工程項(xiàng)目實(shí)施有效的成本控制,在保證施工安全和工程質(zhì)量的前提下實(shí)現(xiàn)成本最小化,以確保項(xiàng)目實(shí)現(xiàn)盈利。高鐵建設(shè)項(xiàng)目具有規(guī)模大、周期長、技術(shù)復(fù)雜、資金需求大等特點(diǎn),因此這類項(xiàng)目的成本控制難度較大,需要更加先進(jìn)的成本控制方案。掙值管理用資金轉(zhuǎn)化為成果量來衡量工程進(jìn)度,通過對項(xiàng)目的計(jì)劃成本、實(shí)際成本和掙值進(jìn)行比較,可以有效地監(jiān)控項(xiàng)目的成本偏差,并設(shè)計(jì)多項(xiàng)指標(biāo)預(yù)測未來趨勢,有利于實(shí)現(xiàn)有效的成本控制,是較為前沿的成本控制理論,適合作為高鐵項(xiàng)目的成本控制管理方案。本文首先對動態(tài)成本控制理論和基于掙值法的成本控制方法做了介紹,然后分析了中交路橋集團(tuán)負(fù)責(zé)的滬昆高鐵長昆段Ⅱ標(biāo)以往的成本控制手段存在的不足,發(fā)現(xiàn)以往的成本控制方法缺乏科學(xué)性、集成管理程度不高、缺乏可操作性,這些都加大了項(xiàng)目的成本控制難度。為了實(shí)現(xiàn)該項(xiàng)目有效的成本控制,本文根據(jù)掙值理論的基本原理,設(shè)計(jì)基于掙值的成本控制方案應(yīng)用于本項(xiàng)目。首先在對項(xiàng)目進(jìn)行調(diào)研和數(shù)據(jù)整理的基礎(chǔ)上,提出了項(xiàng)目動態(tài)成本控制的基本原則。然后從路基工程、橋涵工程、隧道工程、無砟軌道四個方面對項(xiàng)目的施工任務(wù)進(jìn)行分解,設(shè)置了較為合理的施工計(jì)劃。接著以此標(biāo)段2011年的數(shù)據(jù)為基礎(chǔ),在項(xiàng)目分解的基礎(chǔ)上建立預(yù)算成本基準(zhǔn)線,通過變動事項(xiàng)的審核最終確立計(jì)劃成本,掙值和實(shí)際成本,設(shè)計(jì)了一套滬昆高鐵長昆段Ⅱ標(biāo)動態(tài)成本控制方案,通過此方案可以清楚地了解到項(xiàng)目成本、進(jìn)度之間的關(guān)系和各項(xiàng)指標(biāo)狀況,從而增強(qiáng)了成本管控的執(zhí)行力度。通過掙值分析可以定量地判斷成本、進(jìn)度的執(zhí)行效果,克服了傳統(tǒng)分析中將兩者分開控制的缺陷,大大提高了成本控制的有效性,為項(xiàng)目今后的成本控制提供有效指導(dǎo)。同時,也為其它高鐵建設(shè)項(xiàng)目的成本控制提供了可借鑒的經(jīng)驗(yàn)和方法。當(dāng)然,如果本文能夠進(jìn)一步細(xì)化分析理論,結(jié)合更多的數(shù)據(jù)進(jìn)行論證,將更具有說服力,這也是后續(xù)研究的方向。
[Abstract]:Effective cost control is the premise to realize the profit of the construction project, and it is also directly related to the economic benefit of the railway construction enterprise. Therefore, it is necessary to implement effective cost control for the construction project. Under the premise of ensuring construction safety and engineering quality, the project can be guaranteed to be profitable by minimizing the cost. The high-speed railway construction project has the characteristics of large scale, long period, complicated technology, large capital demand, etc. Therefore, it is difficult to control the cost of this kind of project, and more advanced cost control scheme is needed. The earned value management measures the progress of the project by converting the funds into the quantity of results, and compares the planned cost, actual cost and earned value of the project. It can effectively monitor the cost deviation of the project and design several indexes to predict the future trend, which is helpful to realize effective cost control, and is a more advanced cost control theory. This paper introduces the theory of dynamic cost control and the method of cost control based on earned value method. Then the paper analyzes the shortcomings of the cost control methods of the Chang-Kun Section 鈪，

本文編號：1530227