發(fā)布時(shí)間：2018-07-10 14:46

  本文選題：城際軌道施工項(xiàng)目 + 掙值法　； 參考：《廣西大學(xué)》2014年碩士論文

【摘要】：隨著我國市場(chǎng)經(jīng)濟(jì)的發(fā)展和改革不斷的深入,國家和地方在鐵路的基礎(chǔ)投資中,進(jìn)行了持續(xù)的大規(guī)模投資,以滿足經(jīng)濟(jì)日益增長(zhǎng)的需要。國有軌道施工企業(yè),不但有謀取經(jīng)濟(jì)利益使命,還有肩負(fù)著沉重的社會(huì)責(zé)任。在市場(chǎng)經(jīng)濟(jì)中,這些國有企業(yè)可持續(xù)發(fā)展關(guān)系到企業(yè)員工的利益,也關(guān)系到了社會(huì)的穩(wěn)定和進(jìn)度。而企業(yè)的盈利水平是衡量企業(yè)存在和發(fā)展的重要指標(biāo),成本管理的水平?jīng)Q定著企業(yè)的盈利能力,也代表著企業(yè)核心競(jìng)爭(zhēng)力。本文以成本管理方法作為研究對(duì)象,以期找到一個(gè)科學(xué)、有效的方法應(yīng)用于城際軌道交通施工項(xiàng)目的成本管理。軌道施工企業(yè)的產(chǎn)品具有特殊性,城際軌道交通施工項(xiàng)目往往有周期長(zhǎng),規(guī)模大和施工技術(shù)復(fù)雜的特點(diǎn)。本文主要針對(duì)城際軌道交通施工項(xiàng)目的成本控制進(jìn)行研究。目前,城際軌道交通施工的成本控制中存在不少的問題。第一,施工項(xiàng)目的成本控制體系過于僵化,并且脫離實(shí)際,大部分是流于形式。第二,施工項(xiàng)目的各個(gè)生成要素管理不到位,第三,企業(yè)原的成本考核機(jī)制造成公司層面對(duì)項(xiàng)目經(jīng)理部成本失控。針對(duì)這些問題,本文借鑒目前成本控制領(lǐng)域較為流行的掙值法和動(dòng)態(tài)成本管理理論,提出一套符合中國國情的城際軌道項(xiàng)目成本控制模型——基于掙值法的城際軌道交通施工項(xiàng)目動(dòng)態(tài)成本管理體系,此外并繼續(xù)提出了一些相配套的管理制度如考核體系和員工激勵(lì)制度,提高了公司各部門管理人員及項(xiàng)目人員參與的積極性,使得該方法能夠順利的在公司推廣,同時(shí)也保證了制度實(shí)施所需的公平環(huán)境。最后,把該模型運(yùn)用到實(shí)例中,并對(duì)此方案進(jìn)行了論證。通過案例的分析,證明了基于掙值法的城際軌道交通施工項(xiàng)目動(dòng)態(tài)成本管理具有重要的意義。
[Abstract]:With the development and reform of the market economy in our country, the state and the local government have carried on the sustained large-scale investment in the basic investment of the railway to meet the increasing demand of the economy. State-owned rail construction enterprises not only have the mission of seeking economic benefits, but also shoulder heavy social responsibility. In the market economy, the sustainable development of these state-owned enterprises is related to the interests of employees, social stability and progress. The profit level of the enterprise is an important index to measure the existence and development of the enterprise. The level of cost management determines the profitability of the enterprise and also represents the core competitiveness of the enterprise. In this paper, the cost management method is taken as the research object, in order to find a scientific and effective method to apply to the cost management of intercity rail transit construction project. The products of rail construction enterprises are special, and the construction projects of intercity rail transit often have the characteristics of long period, large scale and complex construction technology. This paper mainly focuses on the cost control of intercity rail transit construction project. At present, there are many problems in cost control of intercity rail transit construction. First, the construction project cost control system is too rigid, and out of practice, most of the formality. Second, the construction project each generation element management is not in place, third, the enterprise original cost appraisal mechanism causes the company level to the project management department cost out of control. In view of these problems, this paper draws lessons from the more popular earned value method and dynamic cost management theory in the field of cost control. This paper presents a cost control model of intercity rail project, which is based on earned value method, and puts forward a dynamic cost management system for intercity rail transit construction project. In addition, some corresponding management systems, such as assessment system and employee incentive system, are put forward to improve the enthusiasm of managers and project personnel in various departments of the company, so that the method can be successfully popularized in the company. At the same time, it also ensures the fair environment required for the implementation of the system. Finally, the model is applied to an example, and the scheme is demonstrated. Through the case analysis, it is proved that the dynamic cost management of intercity rail transit construction project based on earned value method is of great significance.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：U215.1
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本文編號(hào)：2113705