【摘要】：當(dāng)前,我國的國內(nèi)經(jīng)濟(jì)增速放緩,建筑市場受到宏觀經(jīng)濟(jì)政策的影響,房地產(chǎn)市場、建筑施工市場、建材市場等關(guān)聯(lián)行業(yè)尤其動(dòng)蕩;在國內(nèi),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(yùn)營的效率低、成本的浪費(fèi)情況嚴(yán)重,另外,2016年5月30日,建筑行業(yè)全面執(zhí)行營改增計(jì)價(jià)模式,工程造價(jià)=稅前工程造價(jià)*(1+11%),11%為建筑業(yè)擬征增值稅稅率,對(duì)于施工單位,這無疑是一個(gè)嚴(yán)峻的考驗(yàn),一方面要全面管理好進(jìn)項(xiàng)稅和銷項(xiàng)稅,另一方面要嚴(yán)格控制施工成本,成本的形成基本在工程的施工階段產(chǎn)生的,所以施工階段的成本管控是項(xiàng)目成本管控的重點(diǎn)。本文以中鐵十九局集團(tuán)公司X高鐵項(xiàng)目施工階段的成本控制管理為背景,其目的是分析X項(xiàng)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(duì)研究的問題、理論及現(xiàn)實(shí)意義、國內(nèi)國外研究現(xiàn)狀進(jìn)行綜述,介紹了研究的內(nèi)容及框架,在此基礎(chǔ)上對(duì)X項(xiàng)目施工階段的外部勞務(wù)管理、變更索賠管理、物資設(shè)備管理、間接費(fèi)管理幾個(gè)突出問題的現(xiàn)狀進(jìn)行詳細(xì)描述,與此同時(shí)提出X項(xiàng)目在以上幾個(gè)方面存在的問題。針對(duì)提出問題,本文從分包合同管控及勞務(wù)采購業(yè)務(wù)規(guī)范化對(duì)外部勞務(wù)準(zhǔn)入混亂及管理混亂問題進(jìn)行改善;物資供應(yīng)問題應(yīng)嚴(yán)控材料采購價(jià)格、嚴(yán)控采購數(shù)量、嚴(yán)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(duì)于機(jī)械設(shè)備利用率低下問題,本文提出限價(jià)管理、開展單機(jī)核算以及防止倒賣油料等具體措施。最后,X項(xiàng)目間接費(fèi)管理引入動(dòng)態(tài)PDCA管理理念,對(duì)間接費(fèi)的目標(biāo)成本及實(shí)際成本定期進(jìn)行考核分析,對(duì)目標(biāo)成本不合理的應(yīng)及時(shí)做調(diào)整。并采用了文獻(xiàn)資料法、對(duì)比研究法、典型案例分析法、實(shí)踐調(diào)查法相結(jié)合的研究方法,對(duì)施工階段成本管控問題進(jìn)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(jìn)行了闡述,為企業(yè)節(jié)約成本浪費(fèi),在保證質(zhì)量安全、施工進(jìn)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(xué)位授予單位】：哈爾濱工業(yè)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;F406.72

【參考文獻(xiàn)】

相關(guān)期刊論文 前7條

1 吳健平;;淺談建設(shè)工程項(xiàng)目施工成本控制的方法[J];中小企業(yè)管理與科技(下旬刊);2014年05期

2 陳玲燕;;施工項(xiàng)目質(zhì)量成本核算與控制研究[J];河南科技;2012年08期

3 付躍超;;論施工企業(yè)項(xiàng)目成本管理[J];中國經(jīng)貿(mào)導(dǎo)刊;2010年01期

4 許哲峰;;建筑工程項(xiàng)目實(shí)施階段的質(zhì)量與成本管理[J];中國高新技術(shù)企業(yè);2007年02期

5 劉佑清;;淺談房地產(chǎn)開發(fā)項(xiàng)目的成本控制[J];鐵道建筑;2006年02期

6 王忠偉;;房地產(chǎn)開發(fā)項(xiàng)目的成本優(yōu)化控制[J];中國房地產(chǎn);2006年02期

7 費(fèi)樹林;房地產(chǎn)項(xiàng)目開發(fā)建設(shè)過程中的成本控制[J];住宅科技;2005年03期

相關(guān)碩士學(xué)位論文 前5條

1 張靜;知識(shí)管理在房地產(chǎn)項(xiàng)目成本管理中的應(yīng)用研究[D];重慶大學(xué);2013年

2 羅亞琴;工程項(xiàng)目費(fèi)用與進(jìn)度協(xié)調(diào)控制研究[D];西安建筑科技大學(xué);2009年

3 吳慶東;工程項(xiàng)目質(zhì)量控制與成本控制的協(xié)調(diào)性研究[D];天津大學(xué);2008年

4 李輝山;工程項(xiàng)目進(jìn)度—費(fèi)用協(xié)調(diào)控制的仿真實(shí)現(xiàn)研究[D];西安建筑科技大學(xué);2007年

5 苑東亮;工程項(xiàng)目質(zhì)量與成本控制協(xié)調(diào)機(jī)理研究[D];西安科技大學(xué);2006年

，

本文編號(hào)：2164254