铁路施工项目精细化成本管理研究

《铁路施工项目精细化成本管理研究》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、兰州交通大学工程管理硕士（MEM）学位论文AbstractIntheyear2014,theaverageoperationscaleofChinaRailwayEngineeringCorporationandChinaRailwayConstructionCorporationhadbeenattainedto,orevenexceedthebusinessscaleofinternationaladvancedenterprises.Evenso,therateofprofitislow,andtheirasset-liabil

2、ityratiokeepsrising.Besides,benefitandscaledoesn’tachieveabalance.Alloftheserestrictthesurvivalandgrowthoftheinlandconstructionenterprises.Themainreasonoftheseisthatthemainbusinessofthesetworailwayconstructionenterprisesbotharerailwayconstructionprojectsmanagement.Railw

3、ayconstructionprojectsareallextensivemanagement,whichisshortofcostmanagementconsciousness,standardizationandsystemexecution.Toimprovetheprofitmarginsandcomprehensivestrength,therailwayconstructionenterprisesmustchangetheextensivemanagementtoaccuracycostmanagement.Thispa

4、pertooktherailwayconstructionprojectsasexample.Aimedattheproblemsexistedinrailwayconstructionprojectscostmanagement,itintroducedtheaccuracymanagement,ideologyandstructuredtheaccuracycostmanagementsystem.Mainresearchconclusionsasfollows:(1)Analyzethemainproblemsexistedin

5、railwayconstructionprojectcostmanagement.Constructionprojectsusuallytooktheextensivemanagementpatternanddidn’tpaymuchattentiontocostcontrol.Theorganizationstructureofcostmanagementwascomplex,themanagementchainwastoolongandtheywereshortofeffectivecooperation.Allofthesele

6、adedtolowmanagementefficiency.Theinaccuracyoftargetcostdataresultedinalowmaneuverabilityofcostmanagement.Theresponsibilitysystemandthemechanismofsupervisionandappraisalwereimperfect.Costmanagementsystemwasn’treallyimplemented.Costdataweren’tprecise.Costmanagementmeansla

7、gging.(2)Structuredaccuracycostmanagementsystemofrailwayconstructionprojects.Aimedatthetraitoftherailwayconstructionprojectsandtheproblemsexistedincostmanagement,thispaperoptimizedthefourlevelsinstitutionalframeworktobethreelevelsflattenmatrixinstitutionalframeworkadapt

8、edtotheaccuracycostmanagementwiththeaspectsofinstitutionalframework,III铁路施工项目精细化成本管理研究(3)managementmode,costma