摘要
当前，我国的国内经济增速放缓，建筑市场受到宏观经济政策的影响，
房地产市场、建筑施工市场、建材市场等关联行业尤其动荡；在国内，建筑
施工企业的普遍的管理模式是粗放式管理，再加上运营的效率低、成本的浪
费情况严重，另外，2016 年 5 月 30 日，建筑行业全面执行营改增计价模式，
工程造价=税前工程造价*（1+11%），11%为建筑业拟征增值税税率，对于施
工单位，这无疑是一个严峻的考验，一方面要全面管理好进项税和销项税，
另一方面要严格控制施工成本，成本的形成基本在工程的施工阶段产生的，
所以施工阶段的成本管控是项目成本管控的重点

本文以中铁十九局集团公司 X 高铁项目施工阶段的成本控制管理为背
景，其目的是分析 X 项目在施工阶段的成本管控问题并提出解决方法，为类
似工程的施工阶段成本管控提供借鉴意义

本文首先对研究的问题、理论及现实意义、国内国外研究现状进行综述，
介绍了研究的内容及框架，在此基础上对 X 项目施工阶段的外部劳务管理、
变更索赔管理、物资设备管理、间接费管理几个突出问题的现状进行详细描
述，与此同时提出 X 项目在以上几个方面存在的问题。针对提出问题，本文
从分包合同管控及劳务采购业务规范化对外部劳务准入混乱及管理混乱问题
进行改善；物资供应问题应严控材料采购价格、严控采购数量、严格执行限
额发料、定期节超分析等管理措施来优化；对于机械设备利用率低下问题，
本文提出限价管理、开展单机核算以及防止倒卖油料等具体措施。最后，X
项目间接费管理引入动态 PDCA 管理理念，对间接费的目标成本及实际成本
定期进行考核分析，对目标成本不合理的应及时做调整。并采用了文献资料
法、对比研究法、典型案例分析法、实践调查法相结合的研究方法，对施工
阶段成本管控问题进行深入分析，并从改变成本管理制度、成本管理组织措
施、管理措施等方面进行了阐述，为企业节约成本浪费，在保证质量安全、
施工进度的前提下，创造更大的利润

关键词：成本管控；高铁项目；施工阶段哈尔滨工业大学工商管理硕士学位论文
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Abstract
At present, our country&39;s economic growth is slowing, domestic
construction market is affected by the macroeconomic policy, the real estate
market, construction market, building materials market and other related industry
especially turmoil; In the domestic construction enterprises common
management mode is extensive management, coupled with the low operating
efficiency and cost of waste in severe cases, on the other hand, May 30, 2016, the
construction industry to increase overall execution camp pricing mode, the
project cost = pre-tax engineering cost * (1+11%), 11% for construction plans to
levy VAT tax rates, for construction unit, it is undoubtedly a severe test, on the
one hand, to comprehensively manage the input tax and output tax, on the other
hand we will strictly control the construction cost, cost of the formation of the
basic engineering construction stage, so the construction stage of cost control is
the focus of the project cost control.
Based on China railway 19th bureau group company X project construction
stage of cost control management as the background, the purpose is to analyze
the X project in the construction stage of cost control problems and put forward
solutions and construction stage of cost control to provide reference for similar
projects.
This paper to study the problem, the theoretical and practical significance,
research status at home and abroad were reviewed, this paper introduces the
research content and framework,on the basis of the X project construction phase
of the external labor claims management, change management, equipment
management, indirect cost materials management the current situation of several
outstanding problems in detail description, at the same time put forward project
X, in more than a few problems. In view of the question, this article from the
subcontract controls and services procurement normalized admittance chaos for
external services and improving management confusion; Material supply issues
should be strict controls of material procurement price, strict controls of
purchasing quantity, the strict limit for sending and regular section analysis to
optimize the management measures such as; To the problem of mechanical哈尔滨工业大学工商管理硕士学位论文
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equipment utilization rate is low in this paper, price management, to carry out the
single accounting and prevent concrete measures such as selling oil. Finally, X
project indirect cost management is introduced into dynamic PDCA management
idea, the target cost of indirect cost and actual cost assessment and analysis on a
regular basis, the target cost is not reasonable to do timely adjustments. And
USES the literature material method, comparative method, typical case analysis,
practical survey method of research methods, in-depth analysis of construction
cost control problem, and the change of cost management system, cost
management measures, management measures, waste cost savings for the
enterprise, on the premise of safety, ensure the quality of construction progress,
create more profits.
Keywords: cost control, High-speed rail project, construction phase哈尔滨工业大学工商管理硕士学位论文
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目 录
摘要.......I
Abstract..II
第 1 章 绪论....... 1
1.1 研究的背景及意义.........1
1.1.1 研究的背景...1
1.1.2 研究的目的与意义..2
1.2 国内外研究现状及其评述........3
1.2.1 国外研究现状..........3
1.2.2 国内研究现状..........5
1.2.3 国内外研究现状评述......... 6
1.3 研究的内容及方法.........7
1.3.1 研究内容.......7
1.3.2 研究方法.......7
第 2 章 X 高铁项目施工阶段成本管控现状及存在问题分析......9
2.1 企业及项目简介.9
2.1.1 企业概况.......9
2.1.2 X 高铁项目概况......9
2.2 X 高铁项目施工阶段成本管控现状分析.... 10
2.2.1 X 高铁项目外部劳务管理现状分析......10
2.2.2 X 高铁项目变更索赔现状分析.. 11
2.2.3 X 高铁项目物资设备管控现状分析......14
2.2.4 X 高铁项目间接费控制现状分析..........15
2.3 X 高铁项目施工阶段成本管控存在的问题17
2.3.1 外部劳务选用准入管理混乱...... 17
2.3.2 变更索赔工作不及时.......20
2.3.3 物资及设备管理不到位...21
2.3.4 X 项目间接费超额支出...23
2.4 X 高铁项目施工阶段成本管控存在的问题原因分析.......23
2.4.1 外部劳务准入管理制度...23
2.4.2 变更索赔责、权、利不清晰...... 24哈尔滨工业大学工商管理硕士学位论文
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2.4.3 物资及设备管理侧重点
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