本文以 A 公司的隧道工程成本控制为研究对象，通过分析 A 公司隧道工程目前的
成本构成，结合 A 公司成本控制现状，提出在 A 公司实施隧道工程施工成本精细化控
制。论文从建筑成本控制的背景入手，引出在隧道工程领域实施成本精细化控制具有十
分重要的理论意义和实践意义，并对国内外有关成本控制的研究，包括成本精细化控制
的研究进行综述，指出在 A 公司实施隧道工程成本精细化控制有成熟、成功的经验可以
借鉴；论文对成本精细化控制的有关理论进行深入的介绍，在此基础上，对 A 公司成本
控制的现状进行深入的分析，对其存在的管理机构不够健全、成本控制工作不够规范、
流程不够合理等问题进行了深刻地剖析，指出在 A 公司实施成本精细化控制十分必要；
运用成本精细化控制理论，提出 A 公司成本精细化控制的实施策略，给出 A 公司成本
精细化控制的实施总体架构，并以 A 公司西成铁路某隧道工程标段为例，具体给出了成
本精细化控制的实施案例，通过实施前后的成本对比，证明运用成本精细化控制的理论
和思想，对隧道工程实施精细化的控制，能够大幅度地提度隧道工程的项目成本控制
关 键 词：隧道；工程成本；精细化控制
研究类型：专题研究Subject ：
Study on the Fine Cost Control of A company&39;s Tunnel Eng
ineeringt
Specialty ： Master of Business Administration
Name ： ZengQingzhen （Signature） 1
Instructor ： ZhangHongli （Signature） 1
ABSTRACT
In recent years, the construction process of China&39;s high-speed rail is speeding up. In
favor of gov-policy,the High speed rail construction in the Midwest has begun to accelerate.
In the building process of high-speed rail, inevitably through the mountains, tunnel
engineering as a hot field of high speed railway construction, the construction enterprises
have increased the intensity of the construction of tunnel engineering. At present, the cost
management of tunnel engineering in our country have many similarities with other
construction projects , such as the control of material cost, labor cost control, cost control,
project management, cost management of similar content. On the other hand, the construction
of tunnel engineering has its own characteristics, such as complex construction environment,
the construction process of unforeseen problems and characteristics of cost control of many
links, and even the existence of surrounding units interference, therefore, tunnel engineering
cost control must be based on the specific situation of in-depth analysis, carefully carried out.
In this paper, the author takes the cost control in A&39;s tunnel project as the Object of
study .To analyst the composed cost of the current tunnel project cost of A company ，
coordinating of cost control situation, the author proposed the implementation of the tunnel
project construction cost control in the A -company. The paper firstly introduces the research
background Background，Pointing out that the implementation of refined cost control is very
important in tunnel Engineering .On this basis, this paper analyzes the current situation of cost
control A company, such as imperfect management agencies, non-standard control work,
unreasonable process, pointed out that the fine control is necessary. The paper gives the
overall structure of the fine control。This paper gives an example of the implementation of the
cost of fine control, and compares the cost comparison before and after the implementation to
prove the use of the cost of fine control of the theory and thinking of the tunnel project to
implement the fine Control, can greatly improve the project cost control of the tunnel project.Key words: Tunnel；Engineering cost；Fine control
Thesis ：Monographic study目录
I
目 录
1 绪论......1
1.1 研究背景及意义...........1
1.1.1 研究背景.1
1.1.2 研究意义.2
1.2 国内外研究现状...........2
1.2.1 国外研究现状.....2
1.2.2 国内研究现状.....3
1.3 研究方法及研究思路...4
1.3.1 研究方法.4
1.3.2 研究内容.4
1.3.3 研究思路.5
2 隧道工程项目成本控制理论综述.....6
2.1 隧道工程项目成本控制概述...6
2.2 构建施工项目成本精细化控制体系的必要性...........6
2.3 隧道工程项目成本的影响因素分析...7
2.4 精细化成本控制理论概述.......8
2.5 精细化成本控制的方法...........8
3A 公司隧道工程施工项目成本控制现状分析........10
3.1 企业现状.........10
3.1.1 企业概况...........10
3.1.2 企业成本控制现状.......10
3.2 A 公司隧道工程成本控制存在的问题.......11
3.2.1 成本控制观念陈旧.......11
3.2.2 成本控制过程粗放.......13
3.2.3 成本控制内耗严重.......15
3.2.4 成本控制责权利机制失效.......15
3.3 A 公司隧道工程施工项目成本控制存在问题原因分析...16
3.3.1 成本控制理念与市场需求相脱节.......16
3.3.2 成本控制过程与精细管理相矛盾.......16
3.3.3 成本控制机制与管理实践相脱离.......18
4A 公司隧道工程成本精细化控制体系的构建........19目录
II
4.1A 公司隧道工程成本精细化控制原则和总体
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