普速鐵路線路換軌大修工程項目成本控制研究
發(fā)布時間：2018-08-13 08:31
【摘要】：隨著我國經(jīng)濟社會的快速發(fā)展與進步，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輸方式之一，其對社會經(jīng)濟具有巨大的促進作用，但其損壞和缺乏維修將會對人民的生命財產(chǎn)安全和國民經(jīng)濟造成巨大的威脅。作為重資產(chǎn)行業(yè)，每年原鐵道部都會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)招標由更多企業(yè)參與和獲得，這表明鐵路建設(shè)有向全社會所有企業(yè)開放的趨勢。鐵路大修也是一樣，對于鐵路大修施工企業(yè)來說，獲得招標的價格必然是投標企業(yè)中較低的，如何從該項目中獲取相應(yīng)的利潤是企業(yè)管理者必須思考的問題。眾所周知，企業(yè)的核心競爭力在于產(chǎn)品的差異性和較低的成本。對于參與鐵路大修的企業(yè)來說，要提高企業(yè)經(jīng)濟效益、增強企業(yè)的競爭水平和生存能力,只有全面推行項目成本管理的先進方法,加強成本考核和內(nèi)部經(jīng)濟核算,在確保工期、安全、質(zhì)量的前提下,努力降低鐵路大修的項目成本。因此，本文就這一現(xiàn)實，對鐵路大修項目的成本管理進行研究，提出降低鐵路大修企業(yè)成本的方法。 本文旨在揭示當前鐵路施工企業(yè)成本控制現(xiàn)狀，督促企業(yè)加強企業(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)外對鐵路大修施工企業(yè)成本控制的研究現(xiàn)狀，進而對鐵路施工企業(yè)成本理論、成本控制基本理論、工程項目成本控制理論進行了詳細的闡述，并以此為基礎(chǔ)，本文說明了我國鐵路大修施工企業(yè)大修工程項目成本控制的現(xiàn)狀以及存在的問題，，提出了加強鐵路大修施工企業(yè)工程項目成本控制的對策，最后本文以某企業(yè)承包的兩個鐵路大修項目為例對我國鐵路大修施工企業(yè)大修工程項目的成本控制進行了相應(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對鐵路大修施工企業(yè)及廣大施工企業(yè)都具有指導性意義，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.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：U216
本文編號：2180434
[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.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：U216
【參考文獻】
相關(guān)期刊論文 前10條
1 肖凱,陳榕;成本管理方法的戰(zhàn)略性整合[J];財會月刊;2005年06期
2 王孟鈞,陳輝華;鐵路施工企業(yè)成本競爭優(yōu)勢的價值鏈分析[J];鐵道科學與工程學報;2004年01期
3 李志學;井君慧;;作業(yè)成本法在施工企業(yè)的應(yīng)用現(xiàn)狀分析[J];科技和產(chǎn)業(yè);2007年01期
4 曹燕紅;中外企業(yè)成本管理比較研究[J];北方經(jīng)貿(mào);2003年11期
5 敬書蓉;談?wù)勊娖髽I(yè)人力資源管理及成本控制[J];貴州水力發(fā)電;2003年04期
6 李建波;孫利凱;;施工組織設(shè)計對工程成本影響探討[J];科技創(chuàng)新與應(yīng)用;2012年18期
7 李轉(zhuǎn);;關(guān)于鐵路成本管理的一點思考[J];消費導刊;2007年09期
8 張春燕;;基于效率的商業(yè)銀行作業(yè)成本法應(yīng)用研究[J];金融經(jīng)濟;2007年16期
9 王新;張健;;基于關(guān)鍵流程節(jié)點約束的采購成本控制技術(shù)[J];機械設(shè)計與研究;2011年03期
10 劉艷春;;談加強高速公路建設(shè)單位管理費控制[J];交通財會;2008年02期
本文編號：2180434
本文鏈接：http://www.lk138.cn/guanlilunwen/chengbenguanlilunwen/2180434.html
最近更新
教材專著
