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论文编号：	14491
作者编号：	2320213917
上传时间：	2024/3/8 11:27:30
中文题目：	S公司A地铁施工项目成本管理研究
英文题目：	Cost Management Research on A Subway Construction Project Build by Company S
指导老师：	刘志远
中文关键字：	地铁施工;施工成本;成本控制;全面成本管理
英文关键字：	Subway Construction;Construction Costs;Cost Control;Total Cost Management
中文摘要：	随着经济的高速发展，城市规模不断扩大，城市人口逐量增多，为了应对日益增长的交通需求，越来越多的城市进行地铁的建设和运营。截至2021年底，中国共有50个城市开通城市轨道交通运营线路，共计283条运营线路，运营总里程达9206.8公里，其中地铁运营线路7209.7公里，占比高达78.3%，城市大力建设地铁已成为发展趋势。 地铁施工项目规模大、技术复杂，投资巨大，造价高，根据国家发改委批准的《十三五国家发展计划》期间城市地铁建设规划，一线城市地铁线路平均每公里造价8亿元左右，二线城市6.6亿元左右，因此在确保施工项目安全、质量合格的前提下控制好成本格外重要，这就要求施工企业在施工过程中要加强成本管理，控制好各项费用的支出。 本文运用工程项目成本管理理论，采用文献综述、案例分析等方法，选取S公司A地铁施工项目为成本管理研究的对象，就本项目成本管理情况进行实地调研，总结出项目在成本责任预算、成本控制、成本核算分析及成本考核等四个方面存在的问题。对发现的成本管理问题进行原因剖析，并基于全面成本管理理论制定了相应的提升对策，一是高全员成本管理意识；二是加强项目前期策划及责任成本预算编制工作；三是加强对成本控制的管理，制定了关于劳务成本、机械成本、材料成本和间接费用等的专项控制措施；四是完善项目成本核算制度，加强基础数据统计的准确性，同时将挣值法引入项目成本分析，将工期与成本关联起来。五是通过建立成本监督考核机构、完善项目责任成本考核制度来优化项目的成本监督与考核工作。最后，为使成本管理对策能够有效实施，提出了构建项目管理信息系统、优化成本管理绩效奖惩机制、建设专业化团队等方面的保障措施。 由于A项目面临的成本管理问题具有一定的代表性和普遍性，因此本文对S公司A项目成本管理提出的研究能够为同类研究提供一定的借鉴及帮助。
英文摘要：	With the rapid development of the economy, urban scale is continuously expanding, and the urban population is increasing. In order to cope with the growing transportation demand, more and more cities are investing in the operation and construction of subways. By the end of 2021, a total of 50 cities in China have launched urban rail transit operations, with a total of 283 operational lines. The total operating mileage reached 9206.8 kilometers, of which the subway operated for 7209.7 kilometers, accounting for a high proportion of 78.3%. It has become a development trend for large cities to vigorously build subways. The subway construction project is large in scale, technically complex, and requires significant investment and high cost. According to the urban subway construction plan approved by the National Development and Reform Commission during the 13th Five-Year Plan period, the average cost per kilometer of subway lines in first-tier cities is about 800 million yuan, and in second-tier cities it is around 660 million yuan. Therefore, it is particularly important to control costs while ensuring the safety and quality of construction projects on this basis. This requires construction enterprises to strengthen cost management and control the expenditure of various expenses during the construction process. This paper applies the theory of cost management of engineering projects, adopts the methods of literature review and case study, selects the A subway construction project of S company as the object of cost management research, conducts field research on the cost management of the project, and summarizes the problems that exist in the four aspects of the project, such as cost responsibility budgeting, cost control, costing analysis and cost assessment. We analyze the reasons for the cost management problems found, and formulate the corresponding enhancement countermeasures based on the theory of comprehensive cost management, firstly, the awareness of cost management of the whole staff is high. The second is to strengthen the pre-project planning and responsible cost budgeting. The third is to strengthen the management of cost control and formulate special control measures on labor cost, machinery cost, material cost and overhead cost. Fourthly, the project cost accounting system was improved and the accuracy of basic data statistics was strengthened, while the earned value method was introduced into the project cost analysis to correlate the duration with the cost. Fifth, through the establishment of cost supervision and assessment institutions, improve the project responsibility cost assessment system to optimize the project cost supervision and assessment work. Finally, in order to effectively implement the cost management countermeasures, the safeguard measures such as building a project management information system, optimizing the reward and punishment mechanism of cost management performance, and building a professional team are proposed. Since the cost management problems faced by Project A are representative and universal, the research proposed in this paper on the cost management of Project A of S Company can provide certain reference and help for similar research.
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