【作者】 李鑫；

【导师】 周建勤；

【作者基本信息】 北京交通大学 ， 工商管理（专业学位）， 2021， 硕士

【摘要】 随着国家政策对轨道交通行业的扶持和国民经济的快速发展,我国城际铁路里程、城市轨道交通里程出现高速增长。随着轨道交通行业的发展,越来越多的轨道交通施工公司随之出现,城际铁路和城市轨道施工项目也在不断地增加。但是,由于市场竞争的激烈,轨道施工项目利润却在持续下降。对于轨道交通施工企业来讲,占领市场并存活下去至关重要。轨道交通施工企业可以通过加强成本管控,降低项目成本,从而提高企业利润。据研究统计,轨道施工项目的主要成本为物资和人工成本,约占到施工成本的90%。因此在轨道交通施工项目中,做好项目的物资和人工成本管理,控制并降低企业施工项目的物资和人工成本,可以提升企业的利润。首先,本文结合轨道交通行业的特点,介绍了国内外关于施工项目成本管理的研究现状,并确定了研究方法。然后,结合H轨道施工公司的经营状况,H轨道施工公司项目成本构成,发现施工项目物资成本和人工成本在总成本中占比大,有很大的优化空间。近一步对H轨道施工公司项目成本进行挣值分析来研究物资成本和人工成本,根据分析结果发现H轨道施工公司项目存在物资超支、项目人工超支的问题。接着,从H轨道施工公司项目物资成本超支和人工成本超支两方面进行原因分析。物资成本超支原因为:项目管理人员对物资管理水平低、缺乏统一的物资采购制度、项目物资成本变更管理制度不完善、物资质量问题多;人工成本超支原因为:项目管理人员对人工管理水平低、项目管理人员与施工人员经验不足、项目人工成本变更制度不完善、“僵尸”项目人工维护成本高。通过对H轨道施工公司项目成本管理进行改进,从提升组织管理人员水平、建立与完善管理制度、改进管理控制方法三个方面提出改进措施。更多还原

【Abstract】 With the support of national policies for the rail transit industry and the rapid development of national economy,the mileage of intercity railway and urban rail transit in China has increased rapidly.With the development of rail transit industry,more and more rail transit construction companies appear,intercity railway and urban rail construction projects are also increasing.However,due to the fierce market competition,the profit of rail construction project is declining.For rail transit construction enterprises,it is very important to occupy the market and survive.Rail transit construction enterprises can reduce project costs by strengthening cost control,so as to improve enterprise profits.According to research statistics,the main cost of track construction project is material and labor costs,accounting for about 90% of the construction cost.Therefore,in the rail transit construction project,it is of great significance to do a good job in the material and labor cost management of the project,control and reduce the material and labor cost of the enterprise construction project,can improve the profit of the enterprise.Firstly,combined with the characteristics of rail transit industry,this paper introduces the research status of construction project cost management at home and abroad,and determines the research methods.Then,combined with the operation status of H rail construction company and the project cost composition of H rail construction company,it is found that the material cost and labor cost of construction project account for a large proportion in the total cost,and there is a great space for optimization.In the near future,the Earned Value Analysis of the project cost of H track construction company is carried out to study the material cost and labor cost.According to the analysis results,it is found that the project of H track construction company has the problems of material overrun and project labor overrun.Then,it analyzes the reasons from two aspects of material cost overrun and labor cost overrun of H rail construction company.The reasons for material cost overrun are as follows: the project management personnel have low level of material management,lack of unified material procurement system,imperfect management system of material cost change,and many material quality problems;The reasons for labor cost overrun are: low level of labor management of project management personnel,lack of experience of project management personnel and construction personnel,imperfect labor cost change system of project,and high labor maintenance cost of "zombie" project.Through the improvement of project cost management of H rail construction company,the improvement measures are put forward from three aspects: improving the level of organization and management personnel,establishing and improving the management system,and improving the management and control methods.更多还原