大连理工大学专业学位硕士学位论文
摘
要
随着我国“一带一路”倡议的提出，在国内国外双循环的新发展格局下，基础设施
开发建设力度稳步提升，基础设施建设市场需求旺盛。我国近几年来基础设施项目投资
增速稳定在 3.5%-5%，基础设施的开发建设力度不断增加。公路工程作为大规模基础设
施建设工程，其建设市场活跃度逐年提升。而由于公路工程建设市场愈发开放，竞争也
愈加激烈。各个公路建设企业为了抢占更多市场份额，不惜通过压低投标价格、挤压利
润空间来提高自身竞争力，而后期如自身管理不当就导致成本不断扩张，有的工程项目
只能通过偷工减料减少损失，使得公路项目质量难以得到保障。公路工程建设企业想要
做到可持续发展，不仅要保质保量地完成项目施工，还必须保障企业良好的经济效益。
由此可见，先进的成本管理手段和完善的成本管理体系是公路工程建设企业获得竞争优
势和市场主动权的基础。
S公司是一家大型国有施工建造企业，以房屋建筑工程施工为主，自 2018年开始，
受房地产开发建设市场不断萎缩的影响，同时积极响应国家号召，转型投入基础设施施
工领域。Y公路建设项目为 S公司承接的首个特大公路项目，因 S公司缺乏公路项目施
工成本管理经验，所以一直在探索 Y公路建设项目的施工成本管理方法，以保证项目获
得稳定的经营利润，保持公司长期、健康发展。本文选取 S公司 Y公路建设项目为研究
对象，在当前建设项目成本管理理论的基础上，首先阐述了 Y公路建设项目施工成本管
理现状，通过访谈、发放调查问卷的方式分析了 Y公路建设项目施工成本管理过程中存
在的突出问题。其次，以全面成本管理、精细化成本管理等理论为指引，作业成本法和
目标成本法为工具，针对 Y 公路建设项目施工成本管理过程中存在的问题进行原因分
析。最后，针对 Y公路建设项目施工成本管理过程中存在的问题及原因，有针对性地制
定了项目施工成本管理优化方案，重新划分成本单元，调整项目组织结构，设计核算体
系，完善项目成本绩效考核制度，并阐述了方案的应用保障措施。为 Y公路建设项目施
工成本管理难题提供了新的解决思路，为工程企业的成本管理工作贡献了实际依据，也
为其他公路建设项目的施工成本管理工作提供了可参考的经验。
本文希望通过对 Y公路建设项目施工成本管理的研究，为 S公司制定一个有效管控
公路建设项目施工成本、提高全员成本管理意识、实现公路建设项目全方面精细化管理
的施工成本管理方案，助力公司补齐公路项目施工成本管理的短板，同时为其他公路项
目建设企业的施工成本管理提供借鉴。
关键词：公路项目；成本管理；目标成本；成本单元；精细化成本管理
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S公司Y公路建设项目施工成本管理研究
Study on construction
Cost Management in Y Highway Construction project of S Company
Abstract
With the proposal of "One Belt and One Road" initiative in China, the development and
construction of infrastructure has been steadily enhanced under the new development pattern
of double circulation at home and abroad, and the market demand for infrastructure construction
is booming. In recent years, the growth rate of investment in infrastructure projects in China
has been stable at 3.5-5%, and the intensity of infrastructure development and construction has
been increasing. As a large-scale infrastructure construction project, the market activity of
highway construction is increasing year by year. And because the market of highway
engineering construction is more and more open, the competition is also more and more intense.
In order to seize more market share, each highway construction enterprise does not stop at
lowering the bidding price and squeezing the profit space to improve its competitiveness. In the
later stage, if its own improper management will lead to continuous expansion of costs. Some
engineering projects can only reduce losses by cutting corners, making the quality of highway
projects difficult to be guaranteed. In order to achieve sustainable development, highway
construction enterprises must not only complete project construction with quality and quantity
guaranteed, but also ensure good economic benefits of enterprises. It can be seen that advanced
cost management means and perfect cost management system are the basis for highway
engineering construction enterprises to obtain competitive advantages and market initiative.
S Company is a large state-owned construction enterprise, mainly engaged in housing
construction engineering construction. Since 2018, affected by the shrinking real estate
development and construction market, S Company has actively responded to the call of the state
and transformed into infrastructure construction. Y Road construction project is the first super
highway project undertaken by S Company. As S Company lacks experience in road project
construction cost management, it has been exploring the construction cost management method
of Y Road construction project, so as to ensure stable operating profit of the project and
maintain long-term and healthy development of the company. In this paper, Y road construction
project of S Company is selected as the research object. On the basis of the current cost
management theory of construction projects, the current situation of the construction cost
management of Y road construction project is first described, and the prominent problems
existing in the construction cost management process of Y road construction project are
analyzed by interviewing and issuing questionnaires. Secondly, with comprehensive cost
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大连理工大学专业学位硕士学位论文
management, fine cost management and other theories as the guide, activity-based cost method
and target cost method as tools, for the Y highway construction project construction cost
management process of the problems are analyzed. Finally, in view of the Y in the process of
highway construction project construction cost management problems and reasons, targeted to
develop the project construction cost management optimization scheme, redrawing unit cost
and adjust the project organization structure and design of accounting system, perfect project
cost performance appraisal system, and expounds the application of safeguard measures. It
provides a new solution to the construction cost management problem of Y highway
construction project, contributes to the actual basis for the cost management of engineering
enterprises, and also provides reference experience for the construction cost management of
other highway construction projects.
This paper hope through to the research of highway construction project construction cost
management, Y for S company to make an effective control of highway construction project
construction cost, improve the cost management consciousness, implement the elaborating
management all aspects of highway construction project construction cost management plan,
help to supplement the highway project construction cost management of the boards, At the
same time, it provides reference for the construction cost management of other highway project
construction enterprises.
Key Words：Highway Project; Cost Management; Target cost; Cost Unit; Fine Cost
Management
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