Research On Cost Control Of A Subway Shield Construction Based On Standard Cost Standard Costing

The development of underground space has entered a new era,and subway construction has begun on a large scale in major cities in China.With the advantages of safety,speed,high automation and little influence of surrounding conditions,the subway shield tunnel will play an irreplaceable role in subway construction.However,the shield machine has a lot of one-time investment,and the depreciation and amortization fee is relatively high,resulting in a high cost of shield tunnel engineering.At the same time,in the environment where the country promotes economic growth,the demands on the fine management of subway contractors are getting higher and higher,and the indirect costs are getting higher and higher.greatly reducing the profit space.In addition,the impact of advanced construction technology and scientific management concepts brought by foreign construction companies entering the Chinese construction market has forced China's project management level to urgently improve so that subway contractors can make a difference in reducing the total energy consumption of social resources.Therefore,how to improve the cost control level of shield structure and reasonably reduce the cost,so as to achieve the core competitiveness of"low-cost competition and high-quality management" has become a long-term issue that must be solved by shield construction enterprises.As one of the advanced cost management concepts,the standard cost method is mature for large-scale production enterprises with higher degree of process and fewer product varieties.In the past,the research mainly focused on manufacturing and production workshops.The infrastructure industry has many variables,unforeseen costs are difficult to estimate,and there are certain limitations in the formulation of project standard costs.There is little mention of the application of standard cost methods to infrastructure.Industry cost control.Metro shield construction procedures have the characteristics of high mechanization,process flow,and standardization.It is necessary to apply the standard cost method to the cost management of shield construction from the height of theory and practice and expect widespread promotion,so as to promote enterprises to consciously apply standard cost method to shield structure cost control.It will provide strong support and help for shield construction enterprises to improve economic efficiency and core competitiveness.Therefore,how to construct standard cost system in combination with shield structure control and what should be used as the standard in formulating cost standards is worth further exploration and study.First of all,this paper analogies the construction of the shield tunnel into a whole product,the process analogy is a product part,and the working decomposition structure(WBS)method is used to decompose the shield construction into a process related to the initial acceptance of the shield and the tunneling of the shield.According to normal construction conditions,the standard cost is compiled as the target management cost,and then the target is subdivided according to the decomposed product list,so that everyone contributes to the target cost of the product.The core idea of the standard cost method is a combination of budget management and target management.It is based on the internal target cost management and responsibility cost management of enterprises as a means to build a complete cost control system.The purpose of realizing the cost control system of the organic combination of the prior control,the in-process control and the post accounting control is to maximize the profit.Under this research idea,this paper combines theoretical and case studies,and combines the methods of literature research,theoretical analysis,expert interview,and work decomposition structure(WBS).Firstly,on the basis of introducing the current research situation and the related theories of cost management of standard cost method at home and abroad,and analyzing the feasibility and necessity of standard cost theory for the cost management of shield construction through engineering examples,the standard cost method is applied to the management of subway shield construction projects.From the perspective of studying the construction characteristics of shield tunnel and its cost components,this paper constructs the cost management system of standard cost method,from the aspects of standard cost preparation,implementation and difference analysis between standard cost and actual cost.This paper discusses how to carry out cost control,check whether the cost control system of standard cost method is perfect and effectively implemented in the practical application of shield engineering,find out the methods and measures to deal with existing problems and deficiencies,and achieve the purpose of summing up and improving.In this paper,more experience and better results are obtained by using standard cost control method for shield structure.The cost management model and standard cost data can provide price reference for the construction cost control and bid quotation decision of shield construction with a diameter of 6 meters for powder clay layer.