【摘要】：隨著市場競爭的日益加劇,建筑施工企業(yè)的生存壓力越來越大,國有大型建筑企業(yè)也必須公開競標(biāo),競爭上馬。近年來興起的高速鐵路建設(shè),因?yàn)槠涫┕るy度大、技術(shù)要求新、建設(shè)標(biāo)準(zhǔn)高等諸多現(xiàn)實(shí)問題,在成為眾多建筑企業(yè)爭搶熱點(diǎn)的同時,也成為了企業(yè)探索創(chuàng)新、強(qiáng)化管理的重點(diǎn)與難點(diǎn),而加強(qiáng)高速鐵路項(xiàng)目管理的核心便在于成本的管理。實(shí)踐證明,許多施工企業(yè)往往由于成本管理的松懈與不善,導(dǎo)致了項(xiàng)目的盈利能力降低,甚至虧損。由此可見,加強(qiáng)項(xiàng)目成本管理對于提高項(xiàng)目盈利能力,提升企業(yè)競爭力具有至關(guān)重要的作用。 本文基于現(xiàn)代施工企業(yè)成本管理相關(guān)理論方法,通過文獻(xiàn)查閱、實(shí)地調(diào)研、數(shù)據(jù)對比等方法,對HD鐵路客運(yùn)專線項(xiàng)目成本管理現(xiàn)狀進(jìn)行系統(tǒng)梳理,總結(jié)其成本管理的基本模式、基本內(nèi)容、影響成本管理的主要因素等內(nèi)容,并根據(jù)目前項(xiàng)目成本管理的階段性數(shù)據(jù)信息,對項(xiàng)目所屬各工程大隊(duì)的直接費(fèi)、臨時設(shè)施費(fèi)、現(xiàn)場管理費(fèi)等主要成本進(jìn)行對比分析,找出項(xiàng)目盈虧的影響因素,總結(jié)項(xiàng)目成本管理的經(jīng)驗(yàn)教訓(xùn),探索項(xiàng)目成本管理的改進(jìn)措施,分析項(xiàng)目成本管理的潛在風(fēng)險。 研究得出HD鐵路客運(yùn)專線項(xiàng)目在成本測算、成本計劃、過程控制、成本核算、成本分析、持續(xù)改進(jìn)等成本管理方面均有所作為。然而通過對項(xiàng)目成本管理的現(xiàn)狀進(jìn)行分析,可見項(xiàng)目成本中直接費(fèi)基本持平、臨時設(shè)施費(fèi)虧損巨大、現(xiàn)場管理費(fèi)盈利,各個工程大隊(duì)的盈虧情況迥異,但總體而言項(xiàng)目仍舊處于虧損額度大、范圍廣的狀態(tài)。究其原因在于項(xiàng)目管理模式的局限、成本管理與工期之間的矛盾、缺乏應(yīng)急對策、各參建子公司對于成本管理的不重視等因素,在以后的施工生產(chǎn)中要重點(diǎn)加強(qiáng)責(zé)任成本、過程控制、員工培訓(xùn)等成本管理工作,進(jìn)而為項(xiàng)目的持續(xù)盈利提供管理支持,為提升企業(yè)盈利能力奠定條件基礎(chǔ),也為以后同類項(xiàng)目的成本管理提供參考借鑒。
[Abstract]:As the market competition intensifies day by day, the survival pressure of the construction enterprises is more and more great, the state-owned large construction enterprises must also open the bidding, the competition begins. In recent years, the construction of high-speed railway has become a hot spot in many construction enterprises, because of its great difficulty in construction, new technical requirements, high construction standard, and so on, it has also become the exploration and innovation of many enterprises. The key and difficulty of strengthening the management of high-speed railway project lies in the management of cost. Practice has proved that many construction enterprises often because of lax and poor cost management, resulting in the profitability of the project reduced, or even losses. It can be seen that strengthening project cost management plays an important role in improving the profitability of projects and enhancing the competitiveness of enterprises. Based on the relevant theories and methods of cost management in modern construction enterprises, this paper systematically combs the current situation of cost management of HD railway passenger dedicated line project through literature reference, field investigation and data comparison, and summarizes the basic mode of cost management. The basic contents, the main factors affecting cost management, and according to the stage data information of the current project cost management, the direct cost and temporary facility cost of the project teams to which the project belongs, By comparing and analyzing the main cost, such as field management fee, the paper finds out the influencing factors of project profit and loss, sums up the experience and lessons of project cost management, probes into the improvement measures of project cost management, and analyzes the potential risks of project cost management. It is concluded that the HD railway passenger dedicated line project has some achievements in cost management, such as cost calculation, cost planning, process control, cost accounting, cost analysis, continuous improvement and so on. However, through the analysis of the current situation of project cost management, it can be seen that the direct cost of the project is basically equal, the temporary facility cost is large in loss, the on-site management fee is profitable, and the profit and loss situation of the various project brigades is very different. But overall the project is still in the state of large loss and wide range. The reasons lie in the limitation of the project management mode, the contradiction between cost management and time limit, the lack of emergency countermeasures, the lack of attention to cost management by the participating subsidiary companies, and the emphasis on strengthening the responsible cost in the later construction production. Process control, staff training and other cost management work, and then provide management support for the project of sustainable profits, to improve the profitability of enterprises to lay the foundation, but also for the cost management of similar projects in the future to provide reference.
【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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