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Research On Cost Drivers And Cost Control Approaches For BL Railway Construction Project

Posted on:2017-04-12Degree:MasterType:Thesis
Country:ChinaCandidate:L LiuFull Text:PDF
GTID:2349330482498443Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,efforts to develop high-speed railway construction in China has now become the world's fastest high-speed railway,system technology the most comprehensive,integrated the strongest,the largest construction scale,longest operating mileage,maximum operating speed,cost-effective products best countries.While the high-speed railway is a resource-saving and environment-friendly green transport mode,the state attaches great importance to the development of high-speed railways.High-speed rail will also "go out" as a long-term national strategy.At present,most of the railway construction enterprises in our country are still using the traditional cost calculation method,and the problem of the actual cost control is not accurate.At the same time,with the development of economy,the degree of mechanization has been improving,the proportion of indirect costs is increasing,so that the traditional cost method is not applicable.In the face of the challenges of opportunities and competition,the railway construction enterprises to adopt targeted measures to control production costs,at the same time to carry on the dynamic economic benefit evaluation of the railway construction is the key problem need to face.This article is based on this background,with A company BL project as an example,Aims to find the BL project cost drivers,targeted for BL project cost control system is put forward valuable Suggestions for improvement.In the process of research in this paper takes the principle of combining theory with practice,with BL railway construction project as an example,combined with status of railway construction project,by collecting data of railway construction project,defined the construction and analysis of operation,so as to find out the cost driver of bridge construction and the construction of the tunnel,analysis of enterprise cost data and operation data,through the multiple regression model to find the bridge construction and the main cost drivers in the tunnel construction,establish the regression model,and ultimately determine the effective cost drivers.And combined with the result of the regression analysis of the cost driver,the article puts forward the suggestion of practical value for the BL project cost control system.
Keywords/Search Tags:Cost drivers, Multiple regression analysis, Questionnaire, Costing
PDF Full Text Request
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