浅析工程项目成本可视化管理

工程项目在企业经营中发挥着越来越重要的主导作用,然而却存在着项目成本管理粗放、成本控制不到位等问题。针对目前公路市场现状,以项目成本管理得失为例,提出项目成本可视化管理模式。     

浅谈施工企业中项目的成本管理

施工企业中项目成本管理至关重要,详细介绍了成本预测及成本管理的内容。     

Towards a simplified performance-linked value for money model as a reference point for bus contract payments

The burgeoning commitment to contracting the delivery of bus services through competitive tendering or negotiated performance-based contracts has been accompanied by as many contract payments schemes as there are contracts. We are now well placed to design a simplified performance-linked payment (SPLP) model that can be used as a reference point to ensure value for money, given the accumulation of experiences throughout the world which have revealed substantive common elements in contracts. Whether the payment to the operator is framed as a payment per passenger or as a payment per service kilometre, the SPLP identifies efficient subsidy outcomes that are linked to a proxy indicator of net social benefit per dollar of subsidy. We illustrate how the SPLP model can be applied to obtain the gross (subsidy) cost per passenger (or per passenger km) from measures of gross cost efficiency and network effectiveness. This model can then be used as part of a benchmarking activity to identify reference value of money prospects in respect of passengers per $ subsidy outlay by adjusting for influences not under the control of the service provider. A single framework to identify contract payments to operators, and to assess (i.e., benchmark) operator performance on critical KPIs, is provided by internalising critical key performance indicators (KPIs) in the design of the SPLP. The proposed SPLP model is sufficiently general to be independent of the procurement method (competitive tendered or negotiated, for example) and of the treatment of revenue allocation (net or gross based contracts), with the additional advantage of being able to assess value for money for government.     

南京市公交企业补贴机制研究与分析

城市公共交通经营亏损是一个不争的事实,研究公共交通合理补贴是一个迫切需要解决的问题。本文在对公共交通经营方式分析的基础上,结合南京公交集团经营情况分析,提出以成本补偿为依据,改进完善公交补贴机制,合理确定补贴额,拓宽对公交政策性亏损的补贴来源渠道。同时,借鉴台北市对公共交通的经济补贴政策及相关的评价制度,将行风评议结果纳入考核指标体系。呼吁政府在加大资金补贴的基础上,进一步落实公交优先政策,从政策、规划等方面予以支持,改善公交企业的经营环境,推动公共交通事业的平稳健康发展。     

A meta-analysis of Western European external costs estimates

This paper analyses the external transport cost estimates that have been found in various European studies. These estimates seem at first glance to be highly dispersed, a fact which raises questions about their reliability. The article offers a list of the possible reasons for discrepancies between the various studies; differences in the specific situations studied, in the type of cost calculated, in the physical laws relating to emissions, in the measurement of values of external costs. It assesses the relative magnitude of each of these causes through a meta-analysis. It turns out that the main differences come from the specificity of the situation under review and the type of cost calculated. In comparison, differences in the laws and in the values methods have a lower importance. The conclusion is that the estimates of external costs are reliable for decision-making policies.     

铁路工程造价管理软件的系统目标

本文是笔者在开发铁路工程造价管理系统软件包时的经验和体会,从系统化、网络化、开放式等3个方面,论述了在软件开发的系统定义阶段,必须注意的开发原则和目标。     

国际航运业船舶负债经营的融资租赁决策

与飞机、汽车等运输工具的融资租赁相比较，国际航运船舶的融资租赁是资金市场上最近出现的现象。该文通过实例论述了船舶融资租赁决策的方法；讨论了船舶融资租赁与贷款购建相比较所具有的优点与存在的弱点。本文的计算分析表明，船舶融资租赁与船舶贷款购建同样是根据航运企业的财务状况可供选择的一种融资方式，我国航运界对船舶的融资租赁不应存在疑问。     

跨营业线群门式墩施工方案及吊装费用分析

合福铁路蚌福联络线蒙城北路特大桥46号～53号墩上跨6条既有铁路线,施工空间狭小,对施工安全要求高,为此初步拟定了门式墩钢梁现场拼装施工方案和大吨位起重机吊装方案。经过分析与比较,750 t覆带式起重机吊装方案满足施工要求。为此对750 t起重机吊装按台班费、进出场费及安拆费、辅助工程费3部分进行分析与测算。     

现场预制铁路T梁生产准备阶段成本预控浅析

近年来,铁路建设速度逐步加快,为满足建设工期的要求和减少运输费用,大中型桥梁工程项目采用现场预制T梁方式建设桥梁.现场预制T梁需要在当地建设梁场,投入制梁设备和人员等,所有这些都需要成本.那么如何在投入生产之前合理控制这些成本,此文通过对建场工程内容的阐述,从合理选择场址、优化建场和临建设施方案、优选劳务队伍、加强材料和工装设备的采购管理等方面,提出合理控制该阶段成本的方法和措施.     

工程造价相关概念剖析

随着我国社会主义市场经济体制的不断完善,工程造价专业相关概念的内涵与外延都不断发生着新的变化,使用中容易出现模棱两可、含混不清等问题。此文重点就工程造价、建筑产品价格、建筑产品成本、建设项目投资等概念进行廓清和厘定,以明确其内涵与处延,理顺其相互间的关系,从而帮助造价人员在具体工作中准确地运用这些概念,促进工程造价相关工作的顺利开展。