责任成本管理在地铁工程中的应用研究

【作者】 杨连刚；

【导师】 高波； 谢晋水；

【作者基本信息】 西南交通大学 ， 建筑与土木工程， 2008， 硕士

【摘要】 本文从施工方的角度出发,通过对现行地铁车站施工项目成本管理中存在问题的分析,运用责任成本管理理论,对项目成本管理体系中重要的成本控制环节,依据业务对口责任明确的原则,划分相应责任中心,分解责任成本管理目标,应用核算、考核、分析等手段,实施动态的成本控制。此外还探讨了成本管理与安全管理的关系,通过创新应用“一法三卡”安全工作法,使得项目安全管理工作处于受控状态,降低了施工风险成本。从而,建立起了一套行之有效的成本管理和安全管理方法,帮助施工项目实现安全与经济效益双丰收。通过对项目全面实施责任成本管理方法和推行“一法三卡”安全管理方法,得到了以下的系统方法和结论:(1)责任成本管理法的总体思路是:明确目标,分解责任;建立体系,完善管理办法;注重细节,把握关键,做好工序劳务承包管理;及时核算,动态控制。(2)责任成本管理的具体做法:建立责任成本管理体系,明确目标责任;优化设计和施工方案,从源头创造效益;采用以工序劳务承包为主,专业劳务分包为辅的项目管理模式,降低利润二次分配;完善内外部招标程序,合理确定工序单价,规范合同管理;规范过程控制,加强动态管理。(3)项目推行“一法三卡”安全工作法,“一法”即事故隐患和职业危害监控法,“三卡”即指安全检查提示卡、危险源点警示卡、有毒有害化学物质信息卡。初步形成了专管成线、群防成网的安全网络,构筑起一个科学、规范、完善、有效的安全生产监督监控预防体系。本项目研究通过实施责任成本管理法和推行“一法三卡”工作虽然取得了一定的成绩,但在坚持利益导向、拓宽推广面和完善检查制度等方面还需要进一步研究和改进。更多还原

【Abstract】 At the perspective of the construction company, this dissertation classifies liability system of the important areas of cost control including changes to the contract, subcontracting costs, and materials, based on the analysis of cost management problems in the existing subway station construction project and the use of cost management with responsibility. Classifications are in the aspects of organizational structure, procedure, method and so on. The cost accounting and analysis are done and the project cost is effectively under control. In addition, the relation between cost management and security management is studied and security law called "one law and three cards" is successfully implemented, and a set of cost management and security management is established, putting forwards to help construction project achieve the best economic benefits and security benefits.Based on the full implementation of cost management with responsibility and the implementation of "one law and three cards" security management, conclusions are as follows:(1) The overall idea of cost management with responsibility is: Determine goals; Establish system and improve management; Pay attention to detail and grasp the key point, do a good job in the contract management of labor processes; Timely accounting and dynamic control.(2) Specific measures of cost management with responsibility are: Establish system of responsibility management for cost to optimize construction plan, pay attention to design alteration, create benefit from the start point; Labor service contract by processes is mainly used and professional services subcontract is subsidiary; Improve the internal and external tender procedures, rationally determine the process price, standardize contract management; Standardize process control, strengthen the dynamic management.The project implements the safety law of "one law and three cards", "one law" is the monitoring law of hidden causes of accidents and occupational hazards, "three cards" refers to security checks prompt card, dangerous source warning card, toxic and harmful chemical substances information card. A safety net based on Work Committee for the protection of labor security supervision is initially formed and a scientific, standardized, improved, effective supervision and monitoring system is given.This dissertation has made certain achievements through the implementation of cost management with responsibility and the implementation of safety law "one law and three cards", but further study and improvement in upholding benefit direction, broadening the promotion field, improving the inspection system and other aspects need to be reinforced.更多还原