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  本文選題：成本管理　切入點(diǎn)：成本控制　出處：《西南交通大學(xué)》2012年碩士論文

【摘要】：隨著我國高速鐵路建設(shè)高潮的掀起和鐵路建設(shè)市場準(zhǔn)入制的進(jìn)一步開放,具有水利、公路、港口等資質(zhì)的特大型企業(yè)均已參與到高速鐵路建設(shè)當(dāng)中。同時,隨著國內(nèi)國際形式的變化,目前鐵路建設(shè)市場已進(jìn)行了結(jié)構(gòu)調(diào)整,許多國際大型施工企業(yè)也加入到了中國鐵路建設(shè)競爭當(dāng)中,從而使得國內(nèi)鐵路建設(shè)市場呈現(xiàn)了“僧多粥少”的局面,競爭異常激烈。但是,我國鐵路建設(shè)施工企業(yè)的項(xiàng)目成本管理與控制水平普遍不高。鐵路建設(shè)施工企業(yè)要想在外部環(huán)境惡劣、中標(biāo)和盈利愈發(fā)困難和質(zhì)量要求越高的今天在競爭中取得勝利,獲取生存和發(fā)展的空間,就必須在保證項(xiàng)目施工質(zhì)量的前提下大幅度提高成本管理水平以確保其競爭地位和盈利水平。 本文利用文獻(xiàn)綜述法、實(shí)例調(diào)研法、定量研究與定性研究相結(jié)合的方法等方法對杭甬客運(yùn)專線A標(biāo)的項(xiàng)目成本管理進(jìn)行了深入研究。論文從項(xiàng)目成本預(yù)測、計劃、控制、核算及考核等方面詳細(xì)分析了杭甬客運(yùn)專線A標(biāo)的項(xiàng)目成本管理的過程。杭甬客運(yùn)專線A標(biāo)在進(jìn)行成本預(yù)測及計劃制定時根據(jù)WBS對項(xiàng)目進(jìn)行細(xì)致分解的結(jié)果對各分部項(xiàng)目成本進(jìn)行了預(yù)測和為每個小項(xiàng)目制定了計劃成本,為成本管理提供了詳細(xì)依據(jù),為實(shí)現(xiàn)成本目標(biāo)奠定了基礎(chǔ)。同時,從組織、技術(shù)、經(jīng)濟(jì)、二次經(jīng)營、掙得值法應(yīng)用等方面建立了切實(shí)有效的成本管理措施。 通過對杭甬客運(yùn)專線A標(biāo)的項(xiàng)目成本管理過程的研究,從目標(biāo)成本法的應(yīng)用、施工技術(shù)、掙得值法的應(yīng)用、二次經(jīng)營、機(jī)械設(shè)備使用費(fèi)管理、材料費(fèi)管理以及安全生產(chǎn)等方面對杭甬客運(yùn)專線A標(biāo)的項(xiàng)目成本管理與控制的成功經(jīng)驗(yàn)進(jìn)行了總結(jié)。同時,也指出了項(xiàng)目成本管理與控制在勞務(wù)管理、材料采購、材料管理信息化、成本管理意識、考核體系方面存在的問題,并針對所指出的問題給出了改進(jìn)建議。
[Abstract]:With the upsurge of high-speed railway construction in China and the further opening of market access system of railway construction, super large enterprises with qualification of water conservancy, highway and port have all participated in the construction of high-speed railway.At the same time, with the changes in domestic and international forms, the railway construction market has been restructured at present, and many large international construction enterprises have joined the competition in China's railway construction.As a result, the domestic railway construction market presents a situation of "more than the supply", the competition is extremely fierce.However, the level of project cost management and control in railway construction enterprises is generally low.If railway construction enterprises want to win in the competition today, when the external environment is bad, winning bids and profits are becoming more difficult and quality requirements are higher, they will gain room for survival and development.In order to ensure the competitive position and profit level, the cost management level must be greatly improved under the premise of ensuring the construction quality of the project.Based on the methods of literature review, case study, quantitative study and qualitative study, this paper makes a deep study on the cost management of A standard project of Hangzhou-Ningbo passenger dedicated Line.This paper analyzes the process of project cost management in Hangzhou-Ningbo passenger dedicated Line A from the aspects of project cost prediction, planning, control, accounting and assessment.In order to provide detailed basis for cost management, A standard of Hangzhou-Ningbo passenger dedicated line forecasts the cost of each branch project according to the results of detailed decomposition of the project by WBS and formulates the planned cost for each small project in accordance with the results of detailed decomposition of the project by WBS, which provides a detailed basis for cost management.It lays the foundation for achieving the cost target.At the same time, the effective cost management measures are established from the aspects of organization, technology, economy, secondary management and the application of earned value method.Through the research on the cost management process of the A target project of the Hangzhou-Ningbo passenger dedicated Line, the application of the target cost method, the construction technology, the application of the earned value method, the secondary management, the management of the usage of machinery and equipment,This paper summarizes the successful experience of cost management and control of A standard project of Hangzhou-Ningbo passenger dedicated Line in the aspects of material cost management and safety production.At the same time, the problems of project cost management and control in labor management, material purchasing, material management information, cost management consciousness and examination system are pointed out, and suggestions for improvement are given.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F285;F532

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本文編號：1719691