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Cost control of enterprise life cycle

2019-10-21 来源: 51Due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- Cost control of enterprise life cycle,供大家参考学习,这篇论文讨论了企业生命周期的成本管控。企业的生命周期成本,指的是为实现产品功能所发生的与该产品相关的所有成本。对于城市轨道交通项目而言,生命周期成本是指从城市轨道交通项目决策、规划设计、施工建设、到运营维护,直至报废回收的整个寿命周期内的全部成本。广义的全生命周期成本还包括城市轨道交通项目的环境成本、社会成本等。

Strengthening cost control is an important way for urban rail transit enterprises to improve their benefits. The cost control of the whole life cycle is carried out from the overall and strategic height, which is more in line with the cost control mode of urban rail transit enterprises.

Full life cycle cost refers to all costs related to the product in order to realize the function of the product, including design cost, manufacturing cost, procurement cost, use cost, maintenance cost and waste disposal cost. For urban rail transit projects, the whole life cycle cost refers to all the costs in the whole life cycle from urban rail transit project decision-making, planning and design, construction and construction, operation and maintenance to scrap and recycling. The generalized full life cycle cost also includes the environmental cost and social cost of urban rail transit projects. This paper only discusses the cost generated by enterprises in the whole life cycle of urban rail transit projects, and does not consider the social cost and environmental cost outside the scope of enterprises, which is the whole life cycle cost in a narrow sense.

In accordance with the whole life cycle stages division, whole life cycle of urban rail transit project can be divided into investment decision stage, design stage, bidding and contract signing stage, construction stage and operation maintenance, scrap recycling, and the matching, the whole life cycle cost is occur at each stage of the related costs, mainly including the following:

The investment decision stage determines the investment amount of urban rail transit construction and is the stage that has the greatest influence on the cost of the whole life cycle. The cost of this stage is mainly the cost of project proposal, feasibility study, test and survey.

After the investment budget is determined in the decision-making stage, the planning and design stage is to carry out detailed planning and design for urban rail transit projects under the control of the total investment budget. The cost of planning and design stage is mainly planning research expense and design expense.

Various contracts signed in this stage determine the cost of construction stage to a large extent. The cost of this stage is mainly the bidding cost.

In this stage, suppliers and contractors carry out construction, mechanical and electrical equipment procurement, installation and commissioning activities according to the design scheme, as well as line trial operation, which is the most investment intensive stage. Costs incurred in this stage include preliminary preparation, demolition cost, civil construction cost, equipment purchase cost, loan interest during construction period, training cost, trial operation cost, etc.

This stage is the operation and maintenance stage after the formal operation of urban rail transit project, and this stage lasts the longest. Costs in this stage mainly include operating costs, equipment update and maintenance costs, loan interest, administrative expenses and so on. At present, domestic urban rail transit enterprises are generally engaged in the development of advertising, communication and commercial resources as well as real estate development projects along the rail transit routes. Therefore, the full life cycle cost also includes resource development cost and property development cost. Resource development costs mainly include marketing costs, utilities, labor costs and administrative costs. The development cost of real estate includes the development cost, development cost, sales cost and management cost.

There are various types of assets involved in urban rail transit projects, and the service life of all kinds of assets is different. The costs in the scrap recovery stage include the costs incurred in handling the scrapped assets and environmental recovery costs.

Traditional project evaluation methods focus on the recyclability of the investment in the construction stage but ignore the analysis of the cost input in the operation and maintenance stage. The operation period of urban rail transit is long, and the cost of operation and maintenance is several times of the construction cost. Blind reduction of construction investment will result in poor project quality, poor equipment performance, etc. On the contrary, operation cost and update and maintenance cost will be higher than the reduced amount of construction investment. Therefore, the lowest construction cost does not represent the lowest cost in the whole life cycle of the project. The whole life cycle cost is used for project decision-making and planning design, which is to consider all the costs in the life cycle of the urban rail transit project and comprehensively measure the input, output and income of the project in the whole life cycle. The goal of enterprise value maximization can be achieved by choosing the scheme that maximizes the income or the scheme that minimizes the cost in the whole life cycle under the condition of guaranteeing the income. Therefore, the whole life cycle cost is more scientific and reasonable than the traditional evaluation method.

At present, domestic urban rail transit enterprises generally adopt the "1+3" business model, namely, construction, operation, resource development and real estate development are the four core businesses of urban rail transit enterprises. In four business, the construction business is the front-end business, construction phase formation assets laid the material foundation for the other three business conditions, construction as a front-end business determines the operation phase of passenger source and depreciation cost, property environment created along the resources development, build the car depot is on the cover of land source of real estate development business. The problems of facilities quality and hardware and software environment in the construction stage will lead to the increase of operating costs and the decrease of benefits of resource development and real estate development. In view of the strong correlation between the front and back end business mentioned above, the adoption of whole-life cycle cost control and overall consideration of costs is more conducive to the realization of value maximization of enterprises.

Domestic urban rail transit industry is a public welfare industry, due to ticket cost upside down, daily operating losses are serious. In addition, after the enterprise enters the operation stage, it not only needs to invest high overhaul and rack repair costs, but also faces the pressure of repayment of financing loans and interest during the construction period. Due to the limited financial capacity and weak government, urban rail transit enterprises must constantly tap their own potential and benefit from management. Full-life cycle cost control is a whole-process and continuous cost control method from project decision making to scrap recovery and other stages, aiming to minimize the cost and maximize the value of the whole life cycle of the project. Therefore, compared with single stage or split cost control, full-life cycle cost control can effectively promote enterprises to save costs and improve economic benefits.

Sustainable development has gradually become a serious problem faced by urban rail transit enterprises. Some urban rail transit enterprises in China have made profits through real estate development projects along the route to make up for operating losses, which is an effective way to solve the problem of sustainable development of urban rail transit enterprises. The whole life cycle theory can be used to calculate the area of the underground shops and the allocation of the land on the ground to realize the break-even in the project planning and decision-making stage, and a trial balance scheme is proposed in the feasibility study. In the project planning stage, the enterprise shall communicate with the relevant government departments to try to implement supporting resources to make up the loss according to the feasibility study. In the stage of design and construction, urban rail transit enterprises can carry out the design and construction of supporting resource assets and land cover to make up losses, thus creating favorable conditions for the sustainable development of urban rail transit enterprises after the project is opened and operated.

The whole life cycle cost control is a management activity with strong systematicness and long periodicity. The enterprise must establish a firm concept of cost management and continue to implement it. First of all, enterprises should view the whole life cycle of rail transit from a strategic perspective and set the maximum enterprise value and the lowest cost within the whole life cycle as the control objectives from a global perspective, instead of simply separating each link into separate control. For example, in the construction stage, it is not allowed to reduce costs blindly. In order to reduce costs, equipment and facilities, car models and so on can be reduced, which may lead to the increase of costs in the operation stage and economic unreasonable. Secondly, the focus of cost control should be pushed forward. Enterprises should start to control cost from the decision-making stage and planning and design stage, instead of only reducing cost in the construction stage and operation stage. Finally, cost control activities exist in all aspects of the enterprise's business activities, and are related to every department and every employee, requiring full participation. Therefore, the cost control of the whole life cycle of the enterprise should be infiltrated into the enterprise culture to give full play to its effectiveness.

The business of urban rail transit enterprises has the characteristics of interrelation and mutual influence. The planning, design and construction stages determine the construction cost of the project and lay the foundation for the cost control space of back-end operations, resource development and real estate development. The operation, resource development, real estate development and other units can combine their own business management experience to put forward requirements and optimization Suggestions for the front-end line planning, design and construction, so as to achieve the purpose of optimizing cost control. Therefore, the business sectors such as planning and design, construction, operation, asset management and real estate development should establish linkage and integrated management mechanism, each unit should support and cooperate with each other, and timely transmit cost control information and Suggestions. Therefore, it is suggested to set up a special committee or similar organizational structure within the rail transit enterprise to be responsible for the cost control of the enterprise. The goal of the special committee on cost control is to analyze the key points and influencing factors of cost control from the perspective of the overall situation and core value chain of urban rail transit projects, and implement them one by one in practical work, so as to realize the maximization of enterprise value. Special committee shall be the responsibility of the enterprise senior management personnel, cost contracts department, asset management department, financial department, supervision departments and various business sectors, head of the unit as members of the special committee, make daily cost commission transaction rules, clear mutual cooperation in the process of cost control mechanism and information transmission mechanism

The minimization of the cost of a single link does not mean the minimum of the overall cost. The maximization of the income of the input and output of the whole life cycle is the goal of the cost control of urban rail transit. Therefore, full-life cycle cost control should analyze cost drivers, propose action goals of cost control at different stages on the basis of identifying key cost items, and apply them to the cost management process of various business categories. The key points of cost management and control in each stage are as follows: first, the key point of control and control in the decision-making stage is accurate passenger flow prediction. Inaccurate passenger flow prediction will lead to insufficient passenger income and resource development income in the case of high passenger cost, resulting in serious losses of the enterprise. Second, the focus of control in the design stage is to adopt a low-cost design scheme on the basis of reasonable design and meeting the requirements of back-end business. Third, during the bidding and contract signing stage, the key points of control are the preparation of bidding documents and the formulation of contract terms, to avoid contract disputes, and to prevent cross-bid and circumvention of bidding. Fourthly, in the construction stage, the key point of control is to strengthen construction management, ensure the quality of the project, and strictly check the quantity of the project, price and payment. Fifth, the focus in the operation and maintenance stage is to improve work efficiency, reduce unit labor cost, control energy consumption, and save various expenses; Strengthen the supervision of equipment procurement, maintenance, scrap and other links, improve the service life of equipment, reduce the investment cost of equipment update. Sixth, the key point of cost control in the stage of recycling scrap is to adopt a reasonable way of asset disposal scrap to realize environmental recovery and resource reuse. Finally, the financing scale of urban rail transit project is large and the interest expense is high, so the capital cost is also an important aspect of cost control. The key point of capital cost control is to actively expand financing channels, give play to the industry's asset-heavy advantages and choose financing with low interest rate. Adopt centralized capital management, improve capital management efficiency and reduce capital cost.

Information technology is an important tool to realize modern management. Full life cycle cost control involves many departments, large amount of information, long business chain, and complex and difficult management and control. Therefore, enterprises must build cost control information platform system with the help of modern information technology to improve management and control efficiency. The cost control information platform system mainly has the following functions: first, collect the scattered data in various departments to form a whole, and realize data sharing; Secondly, it can realize the identification, collation and analysis of cost data. Third, the storage and analysis of the historical data can be used for reference in the decision-making and implementation of new projects. Fourth, to realize the timely communication of each link of the project business and complete the dynamic management; Fifth, assist the enterprise cost control department to determine the cost control objectives, evaluate the cost control results, and assess the completion of the cost responsibility.

To sum up, for urban rail transit enterprises, full-life cycle cost control can improve the scientific rationality of urban rail transit project decision-making and planning, improve the economic benefits of the enterprises, and help support the sustainable development of rail transit enterprises, which is of great significance. Therefore, urban rail transit enterprises should establish the consciousness of cost control of the whole life cycle from the strategic height and the overall perspective, establish the cost control organization and cost control information platform system within the enterprise, and strengthen the cost control in different key points and stages.

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