【作者】 刘蓉；

【导师】 徐得潜；

【作者基本信息】 合肥工业大学 ， 建筑与土木工程（专业学位）， 2021， 硕士

【摘要】 自改革开放以来,作为运输交通业重要组成部分的高速公路行业已经成为了我国基础设施建设的主要项目。各级政府近年来都开始大力发展高速公路建设项目,整个高速公路建设事业呈现出了良好的发展势头。随着社会经济的快速发展和市场竞争的日益激烈,高速公路建设项目的盈利空间被不断的压缩,在经济利益不断减少的压力下,人们却没有对高速公路成本管理引起足够的重视。在原本就缺乏成本管理与控制工作的基础下,与建设有关的材料和人工费用还在不断上涨,公路施工成本的大幅增加使大部分建设项目都面临着成本高、耗资大、收益小的困境,这对建筑企业的核心竞争力来说可谓是致命的一击,极大的阻碍了长期健康发展。因此,以高速公路施工企业为主体展开成本管理思想和理论研究,对企业通过实施行之有效的成本管理方式实现健康的可持续性发展具有重要意义。本文将站在国内外已有的高速公路施工成本管理研究成果上,深入分析我国高速公路施工项目实施阶段成本管理中存在的问题,研究内容分为五个部分:(1)绪论。集中论述了高速公路施工项目成本管理的研究背景和研究意义,概括现存的国内外研究现状,指出当前研究中存在的重理论、轻实证的不足。最后对研究内容和研究方法进行概述,为后文的全面展开奠定基础。(2)高速公路施工项目成本管理的理论基础。这一部分是文献研究法的具体运用,总结了施工项目成本的概念、施工项目成本管理的内容和目标、成本管控的作用和应遵循的基本原则、高速公路施工项目成本的主要影响因素、成本管控过程中常用的方法等内容,为高速公路施工项目成本管理的方法和实证研究奠定理论基础。(3)现有的高速公路施工项目成本管理方法。集中介绍了成本分析法、成本累计曲线法、作业成本法、目标成本法等四种方法,明确施工项目成本管理中可使用的主要方法,充实论文的研究理论和框架,为实证研究的方法选择和运用做出铺垫。(4)高速公路工程施工项目成本管理的有效措施及对策研究。这部分包含了现状和对策两个部分,指出我国高速公路施工项目的成本管理过程中存在投标报价与成本管理脱节、成本管理意识薄弱、方法的欠缺造成成本管理的盲目、注重施工成本忽视对其它成本的分析控制等问题,严重影响了高速公路施工项目的经济效益提升。基于此,本文研究者针对性地拟定了与时俱进地更新成本管理理念、制定切实可行的管理措施、建立科学的成本管理保障体系和加强风险防范管理四大对策,确保研究结果切合实际,具有实际应用价值。(5)渝蓉高速公路工程施工项目成本管理实例。以渝蓉高速公路为研究案例,从项目组织结构、施工成本管理小组和选用的成本管理方法三个方面明确了渝蓉高速公路项目成本管理体系。然后,介绍了目标成本管理法在这一项目中的具体实施过程,包含了成本预测、成本确定、成本分解、目标成本控制与分析、实际成本核算与分析,全面展示了前文介绍成本管控方法和理念在实际施工项目中的应用过程。最后,以渝蓉高速公路项目成本管理实施结果总结进行结尾,论证成本管控方法和策略在现实的施工项目中的科学性、实用性和有效性。结合对当前高速公路施工项目成本管控过程中普遍存在的问题的分析,本文提出两个比较新颖的管理理念,即:(1)提出系统管理的成本观念,强调项目实施全过程中采购行为、安全预案、工艺方法等容易忽略的成本要素的影响作用。(2)提出以人为本的成本管理体系,把传统的责权利管理体系转化为成本管理人才队伍的培养,树立员工成本意识,激励员工成本管理积极性,进而发掘全员成本管理潜能。通过上述论证过程,得出高速公路施工项目成本管控过程中可以使用的科学方法、可能存在的问题和不足,以及有效的对应之策,并通过渝蓉高速公路这一实例,体现了成本管控方法和问题应对之策的实用性,使得论文研究成果具备理论和实际的双重价值,为项目实施阶段成本管控提供借鉴和参考。更多还原

【Abstract】 As an important part of the transportation industry,the expressway industry has become the main project of infrastructure construction in China since the reform and opening up.The governments at all levels have begun to vigorously develop highway construction projects in recent years,and the entire highway construction has shown a good momentum of development.With the rapid development of social economy and the increasingly fierce competition in the market,the profit space of highway construction projects has been continuously reduced.Under the pressure of decreasing economic interests,people have not paid enough attention to the management of highway costs.On the basis of the lack of cost management and control work,materials and labor costs related to construction are still rising,and the huge increase in road construction costs has caused most construction projects to face the difficulties of high costs,high costs,and low returns.This is a fatal blow to the core competitiveness of construction companies,which has greatly hindered long-term healthy development.Therefore,it is of great significance to carry out the cost management thought and theoretical research with the highway construction enterprise as the main body to realize the healthy sustainable development through the effective cost management way.In this paper,the author will stand on the existing research results of highway construction cost management at home and abroad,in-depth analysis of the problems existing in the cost management of the implementation stage of highway construction projects in China.Through the literature research method and case study method,the theoretical and practical model is used as the innovation point of the dissertation research,and the research content is divided into five parts:(1)Introduction.This paper focuses on the research background and significance of the cost management of highway construction projects.From the literature and research materials read,it draws on the research results of domestic and foreign scholars,summarizes the current research status quo at home and abroad,and points out the existing theories in the current research.The lack of light empirical evidence gives this paper the dual value of research achievement theory and practice.Finally,the content and method of the research are summarized to lay a foundation for the comprehensive development of the following.(2)The theoretical basis for the cost management of highway construction projects.This part is a concrete application of the literature research method and draws inspiration from Chinese and foreign research results.It summarizes the concept of construction project cost,the contents and objectives of construction project cost management,the role of cost control and the basic principles to be followed,the main influencing factors of highway construction project cost,and the commonly used methods in the process of cost control.It lays the theoretical foundation for the cost management method and empirical research of expressway construction project.(3)The existing cost management methods for highway construction projects.This paper focuses on four methods: cost analysis method,cost accumulation curve method,activity-based cost method,and target cost method,and defines the main methods that can be used in the cost management of construction projects,so as to enrich the research theory and framework of the thesis.It will pave the way for the method selection and application of empirical research.(4)Research on effective measures and countermeasures for cost management of highway construction projects.This part contains two parts: the status quo and the countermeasures.Through literature reading and extensive investigation,In the course of cost management of highway construction projects in China,the author finds that the bid price is disjointed with cost management,the cost management consciousness is weak,and the method is lacking.Neglecting the analysis and control of other costs and forming a complete set of cost management systems combined with responsibility and rights have seriously affected the economic benefits of highway construction projects.Based on this,Researchers of this article have formulated four major countermeasures to update the cost management concept,develop practical management measures,establish a scientific cost management guarantee system,and strengthen risk prevention management to ensure that the research results are realistic and have practical applications value.(5)Examples of cost management for the construction project of the Chongqing Expressway.Taking Yu-Rong Expressway as a case study,the author introduces the construction project situation of selected road section,and clarifies the cost management system of Yu-Rong Expressway project from three aspects: project organization structure,construction cost management team and cost management method.Then,the actual materials of the project are selected,and the specific implementation process of the target cost management method in this project is introduced.It includes cost forecasting,cost determination,cost decomposition,target cost control and analysis,and actual cost accounting and analysis.In this paper,the application of cost control method and concept in actual construction project is presented.Finally,with the conclusion of the cost management implementation results of the Yu-Rong Expressway project,it demonstrates the scientificity,practicability and effectiveness of the cost control methods and strategies in the real construction projects.Based on the analysis of the problems commonly existing in the cost control process of current highway construction projects,this paper proposes two relatively new management concepts.(1)put forward the cost concept of system management and emphasize the procurement behavior and safety during the entire project implementation The influence of cost elements that are easy to ignore such as plans and process methods.(2)Put forward a people-oriented cost management system,transform the traditional responsibility management system into the training of cost management talents,establish employee cost awareness,stimulate employee cost management enthusiasm,and then explore the potential of the full cost management.Through the above demonstration process,the scientific methods that can be used in the cost control process of expressway construction projects,the possible problems and shortcomings,and effective corresponding strategies are obtained,and the example of the Chongqing Expressway is adopted.It enhances the practicability of cost control methods and coping strategies,makes the research results of the thesis have both theoretical and practical values,and provides reference for the cost control in the project.更多还原