發(fā)布時(shí)間：2018-08-13 08:31

【摘要】：隨著我國經(jīng)濟(jì)社會(huì)的快速發(fā)展與進(jìn)步，我國鐵路建設(shè)也取得了巨大的發(fā)展。鐵路已經(jīng)成為我國最重要的運(yùn)輸方式之一，其對(duì)社會(huì)經(jīng)濟(jì)具有巨大的促進(jìn)作用，但其損壞和缺乏維修將會(huì)對(duì)人民的生命財(cái)產(chǎn)安全和國民經(jīng)濟(jì)造成巨大的威脅。作為重資產(chǎn)行業(yè)，每年原鐵道部都會(huì)投入大量的資本支出來新建鐵路并大修已建成的鐵路。近年來，鐵路建設(shè)招標(biāo)由更多企業(yè)參與和獲得，這表明鐵路建設(shè)有向全社會(huì)所有企業(yè)開放的趨勢(shì)。鐵路大修也是一樣，對(duì)于鐵路大修施工企業(yè)來說，獲得招標(biāo)的價(jià)格必然是投標(biāo)企業(yè)中較低的，如何從該項(xiàng)目中獲取相應(yīng)的利潤(rùn)是企業(yè)管理者必須思考的問題。眾所周知，企業(yè)的核心競(jìng)爭(zhēng)力在于產(chǎn)品的差異性和較低的成本。對(duì)于參與鐵路大修的企業(yè)來說，要提高企業(yè)經(jīng)濟(jì)效益、增強(qiáng)企業(yè)的競(jìng)爭(zhēng)水平和生存能力,只有全面推行項(xiàng)目成本管理的先進(jìn)方法,加強(qiáng)成本考核和內(nèi)部經(jīng)濟(jì)核算,在確保工期、安全、質(zhì)量的前提下,努力降低鐵路大修的項(xiàng)目成本。因此，本文就這一現(xiàn)實(shí)，對(duì)鐵路大修項(xiàng)目的成本管理進(jìn)行研究，提出降低鐵路大修企業(yè)成本的方法。 本文旨在揭示當(dāng)前鐵路施工企業(yè)成本控制現(xiàn)狀，督促企業(yè)加強(qiáng)企業(yè)內(nèi)部的成本管理，使得我國的鐵路施工企業(yè)大修項(xiàng)目成本的控制走上制度化、正規(guī)化的道路，努力提高我國鐵路大修施工企業(yè)的盈利能力。本文先介紹了該論文的選題背景、研究的內(nèi)容及國內(nèi)外對(duì)鐵路大修施工企業(yè)成本控制的研究現(xiàn)狀，進(jìn)而對(duì)鐵路施工企業(yè)成本理論、成本控制基本理論、工程項(xiàng)目成本控制理論進(jìn)行了詳細(xì)的闡述，并以此為基礎(chǔ)，本文說明了我國鐵路大修施工企業(yè)大修工程項(xiàng)目成本控制的現(xiàn)狀以及存在的問題，，提出了加強(qiáng)鐵路大修施工企業(yè)工程項(xiàng)目成本控制的對(duì)策，最后本文以某企業(yè)承包的兩個(gè)鐵路大修項(xiàng)目為例對(duì)我國鐵路大修施工企業(yè)大修工程項(xiàng)目的成本控制進(jìn)行了相應(yīng)的分析并提出了解決問題的方法。本文所提出的這些解決問題的方法將會(huì)對(duì)鐵路大修施工企業(yè)及廣大施工企業(yè)都具有指導(dǎo)性意義，這也是本文研究的目的所在。
[Abstract]:With the rapid development and progress of our country's economy and society, the railway construction of our country has also made great progress. Railway has become one of the most important modes of transportation in our country. It plays a great role in promoting social economy, but its damage and lack of maintenance will pose a great threat to the safety of people's life and property and the national economy. As a heavy asset industry, the former Ministry of Railways spends a lot of capital expenditure each year to build new railways and overhaul existing railways. In recent years, more enterprises participate in and obtain railway construction bidding, which indicates that railway construction is open to all enterprises in the whole society. Railway overhaul is the same, for railway overhaul construction enterprises, the price of bidding must be lower in the bidding enterprises, how to obtain the corresponding profits from the project is a problem that managers must consider. As we all know, the core competitiveness of enterprises lies in the difference of products and lower cost. For enterprises involved in railway overhaul, in order to improve the economic benefits of enterprises and enhance the competitive level and survivability of enterprises, only by comprehensively implementing advanced methods of project cost management, strengthening cost assessment and internal economic accounting, can we ensure the construction period. Work hard to reduce the project cost of railway overhaul under the premise of safety and quality. Therefore, this paper studies the cost management of railway overhaul project and puts forward a method to reduce the cost of railway overhaul enterprise. The purpose of this paper is to reveal the current situation of cost control in railway construction enterprises, urge enterprises to strengthen the internal cost management of railway construction enterprises, and make the cost control of major repair projects of railway construction enterprises in our country go on the way of institutionalization and regularization. Strive to improve the profitability of railway overhaul construction enterprises in China. This paper first introduces the background of the thesis, the content of the research and the current situation of the research on the cost control of railway overhaul construction enterprises at home and abroad, and then the cost theory of railway construction enterprises and the basic theory of cost control. The theory of project cost control is elaborated in detail, and based on this theory, the paper explains the current situation and existing problems of the cost control of heavy repair project in railway overhaul construction enterprises in our country. This paper puts forward the countermeasures to strengthen the cost control of the project in the railway overhaul construction enterprise. Finally, taking two railway overhaul projects contracted by an enterprise as an example, this paper analyzes the cost control of the major repair projects of railway overhaul construction enterprises in China and puts forward the methods to solve the problems. These solutions proposed in this paper will be of guiding significance for railway overhaul construction enterprises and construction enterprises, which is also the purpose of this study.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：U216

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