|
|
|
| Analysis of Cost Controllability and Cost Control Methods of the Passenger Dedicated Railway Construction |
| LEI Shu-hua, HAN Tong-yin, WANG Shu-yu |
| Shijiazhuang Railway University, Shijiazhuang, Hebei 050043, China |
|
|
|
|
Abstract Research purposes：From the angle of the construction contractor and in combination with the serious problems in the cost management for construction of passenger dedicated railway, the analysis is made for the cost components and costs controllability of the passenger dedicated line in order to take the countermeasures for cost control and make the construction costs effectively controlled.
Research conclusions：On the premise of ensuring the construction quality, safety and schedule , the construction scheme should be compared and optimized, the construction resource should be put in enough and the construction cost should be controlled to the minimum so as to optimize the general construction cost. Meanwhile, the particular countermeasures for the cost control should be taken according to the degree of the controllability of all cost elements of passenger dedicated line.
|
|
Received: 26 January 2010
|
|
|
|
|
|
[ 1 ] Coper Robin. Implementing Activity Based Cost Management: Moving from Analysis to Action [J]. Montvale, N. J. Institute of Management Accountants, 1992.
[ 2 ] Lewis, Ronald J. Activity Based Models for Cost Management Systems [M]. Greenwood Publishing Group, Inc. 1995.
[ 3 ] 戚安邦.工程项目全面造价管理[M]. 天津:南开大学出版社, 2000.
Qi Anbang.Engineering Project Total Cost Management [M]. Tianjin:Nankai University Press, 2000.
[ 4 ] 张艳辉,雷刚龙.施工企业推行责任成本管理的几个关键问题[J].铁道工程学报, 2005(4): 88 -90.
Zhang Yanhui, Lei Ganglong. Key Problem s in Implementing Management of Responsibility Cost by Construction Enterprise[J]. Journal of Railway Engineering Society, 2005(4): 88 -90.
[ 5 ] 薛随云,韦永钢,王智辉,等.作业成本法在公路施工项目中的应用[M]. 北京:人民交通出版社, 2007.
Xue Suiyun, Wei Yonggang, Wang Zhihui, etc. Application of Activity Based Costing Method to the Highway Engeering Projects[M]. Beijing: China Communications Press, 2007.
[ 6 ] 中国建筑业协会工程项目管理专业委员会.建设工程项目管理规范实施手册[M]. 2版.北京:中国建筑工业出版社, 2006.
Project Management Committee of China Construction Industry Association. Enforcement Manual of the Code of Construction Project Management by Enterprises of Construction Industry(Second Edition) [M]. Beijing: China Building Industry Press, 2006, 311.
[ 7 ] 段晓晨,雷书华,刘芳,等.铁路全生命周期造价计算与控制原理[M].北京:中国铁道出版社, 2009.
Duan Xiaochen, Lei Shuhua, Liu Fang, etc. Calculation and Control of Whole Life Cost for Railway Engeering Projects[M]. Beijing:China Railway Press, 2009.
[ 8 ] 雷书华,陈志君.公路工程预算与工程量清单计价[M]. 北京:人民交通出版社, 2008.
Lei Shuhua, Chen Zhijun. Highway Engineering Budget and Valuation with Bill Quantities[M]. Beijing:China Communications Press, 2008.
[ 9 ] 铁建设[2007]108号.铁路工程工程量清单计价指南[S].
Railway Construction [2007] No.108. Guidelines of Railway Engeering Projects Cost Valuation with Bill Quantities[S].
[ 10 ] 任汉波,赵连登,沙明元.工程项目责任成本管理与控制[M]. 北京:中国建材工业出版社, 2001.
Ren Hanbo, Zhao Liandeng, Sha Mingyuan. Management and Control of Responsibility Cost for Engeering Projects [M]. Beijing: China Building Material Industry Publishing House, 2001.
|
|
|
|
2010, Vol. 27 
