Study On Costing Management Of Railway Construction Projects Based On Lean Construction

In the railway construction market of China, when the planned economy system is coming to an end and the market economy is arriving, in order to improve the economic returns and enhance the competitiveness, the China railway construction enterprises need to promote the cost management ability and to reduce the cost during construction. To meet the needs of the new market environment, the China railway construction enterprises have to improve the cost management methods and establish scientific cost management systems.This thesis contrasts the Lean Construction (LC) Theory with current cost management methods of railway construction in China, presents the idea and methods of how to apply LC Management Mode to current railway construction programs in China, and studies the management methods based on the LC Thought, such as the Supply Chain Management, the Value Chain Management (VCM), the Last Planner System (LPS) Technology and Continuous Improvement Processes. And the thesis put forwards that the Activity Based Costing (ABC), the Target Cost Method (TCM), and the Earned Value (EV) Methods could be used to realize the cost management based on LC, during the primary stage of LC for railway construction programs. In Chapter five, a real railway construction program is taken as example, and the cost management methods based on LC Thought are put into use in the program.Applying LC in the cost management of railway construction programs, the railway construction enterprise can not only analysis the value chain by forecasting and determining the target cost, but also can optimize the construction process and improve the methods of activity process. In this way, resources could be distributed in better ways. Moreover, the railway construction enterprises could control the cost in real time by calculating the cost accurately, enhance the profit of the enterprises, and strengthen the competitiveness. In addition, to apply LC to the cost management of railway construction management could provide theory reference and consideration for the cost management of the whole industry.