物流设施项目成本模型与成本控制策略研究
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摘要
物流设施是组织物流系统运行的基础物质条件,它包括物流站、货场、物流中心、仓库、物流基地、公路、铁路、港口、机场等。物流设施全生命周期成本是指物流设施在一段时期内的拥有、运行、维修和拆除的总的折现后的货币成本,包括初始化成本和未来成本,而未来成本是指从设施开始运行到设施被拆除期间所发生的成本,包括能源成本、运行成本,维护和修理成本,剩余值等。
目前,我国物流设施项目大多注重建设成本的管理,而忽视工程后期的运行维修成本,同时在工程项目建设实践中,环境成本和社会成本等外部成本没有得到应有的重视,导致项目决策不够科学合理。因此,开展物流设施成本分析和控制方面的研究具有重要的理论和实践意义。
论文针对多数物流设施在项目决策和成本控制中,忽略了运行维修成本和项目外部成本的问题,根据物流设施项目明显的外部性特点,从工程项目全生命周期管理理论与外部成本出发,分析了物流设施项目的全生命周期成本,提出了包含外部成本的物流设施项目全生命周期成本的计算模型,研究了用模糊聚类法计算物流设施全生命周期成本的主要内容——初始化建设成本,采用净现值法和费用年值法对物流设施项目成本进行评价,使之应用于方案优选,为进一步推进工程项目成本控制和科学决策的研究,提供一种新的思路,以期起到一定的借鉴作用。
The logistics facilities is the basic material conditions to organize the logistics system , including logistics stations, the freight yard ,logistics center, warehouse, logistics bases, roads, railways, ports, airports and so on. The whole life cycle cost of the logistics facilities is the overall liquidity of the monetary costs of the logistics facilities for a period of time of possession, operating, maintenance and dismantling, including initial costs and future costs. The future costs is the costs from the facility is operational to be removed, including energy costs, operating costs, maintenance and repair costs, the residual value and so on.
At present, China's logistics facilities' projects mostly focus on the management of the project cost, but neglect the operation and maintenance costs of the post-project. At the same time, in the implementation of the construction project ,the external costs including the environmental costs, the social costs and so on are not given the attention which they should have deserved. This often leads to the project unreasonable decision-making. Therefore, the cost analysis and control research of the logistics facilities has an important theoretical and practical significance.
In the project decision-making and cost control of the logistics facilities, the project neglected the operation maintenance costs and the external costs. According to the obvious external features of the logistics facilities projects, the management theory of the whole life cycle project and the external costs of the project, the paper analyses the whole life cycle cost of logistics facilities' project, and comes to the logistics facilities' projects costing mathematical model with the introduction of external costs. It uses the calculation method of the whole life cycle cost which based on the fuzzy clustering theory calculate the main content of thelogistics facilities' life cycle cost- the initial construction costs. and uses net present value method and cost method to evaluate and apply to the optimization. The paper provides a new way to play a certain reference for the further promote the project cost control research.
目前,我国物流设施项目大多注重建设成本的管理,而忽视工程后期的运行维修成本,同时在工程项目建设实践中,环境成本和社会成本等外部成本没有得到应有的重视,导致项目决策不够科学合理。因此,开展物流设施成本分析和控制方面的研究具有重要的理论和实践意义。
论文针对多数物流设施在项目决策和成本控制中,忽略了运行维修成本和项目外部成本的问题,根据物流设施项目明显的外部性特点,从工程项目全生命周期管理理论与外部成本出发,分析了物流设施项目的全生命周期成本,提出了包含外部成本的物流设施项目全生命周期成本的计算模型,研究了用模糊聚类法计算物流设施全生命周期成本的主要内容——初始化建设成本,采用净现值法和费用年值法对物流设施项目成本进行评价,使之应用于方案优选,为进一步推进工程项目成本控制和科学决策的研究,提供一种新的思路,以期起到一定的借鉴作用。
The logistics facilities is the basic material conditions to organize the logistics system , including logistics stations, the freight yard ,logistics center, warehouse, logistics bases, roads, railways, ports, airports and so on. The whole life cycle cost of the logistics facilities is the overall liquidity of the monetary costs of the logistics facilities for a period of time of possession, operating, maintenance and dismantling, including initial costs and future costs. The future costs is the costs from the facility is operational to be removed, including energy costs, operating costs, maintenance and repair costs, the residual value and so on.
At present, China's logistics facilities' projects mostly focus on the management of the project cost, but neglect the operation and maintenance costs of the post-project. At the same time, in the implementation of the construction project ,the external costs including the environmental costs, the social costs and so on are not given the attention which they should have deserved. This often leads to the project unreasonable decision-making. Therefore, the cost analysis and control research of the logistics facilities has an important theoretical and practical significance.
In the project decision-making and cost control of the logistics facilities, the project neglected the operation maintenance costs and the external costs. According to the obvious external features of the logistics facilities projects, the management theory of the whole life cycle project and the external costs of the project, the paper analyses the whole life cycle cost of logistics facilities' project, and comes to the logistics facilities' projects costing mathematical model with the introduction of external costs. It uses the calculation method of the whole life cycle cost which based on the fuzzy clustering theory calculate the main content of thelogistics facilities' life cycle cost- the initial construction costs. and uses net present value method and cost method to evaluate and apply to the optimization. The paper provides a new way to play a certain reference for the further promote the project cost control research.
引文
[1]李安华.物流系统规划与设计[M].四川:四川大学出版社,2006:81
[2]易华.物流成本管理[M].北京:清华大学出版社,北京交通大学出版社,2005:16,22
[3]秦明森,王方智.实用物流技术[M].第2版.北京:中国物资出版社,2001:1-5
[4]罗来议,王智强.现代物流知识问答[M].北京:对外经济贸易大学出版社,2002:P1-P7,P11-P14,P26-P27,P35-P37,P168-P177.
[5]蔡临申,李化然.浅谈有效控制工程造价的途径[J].江苏煤炭,2002(2).48-49
[6]建设部标准定额研究所.建设工程工程量清单计价规范[S].北京:中国计量出版社,2003(6):50-51
[7]天津理工大学IPPCE研究所.工程造价新技术[M].天津:天津大学出版社.2006.12.第一版.80-108
[8]董士波.工程造价管理理论的现状及发展趋势[J].工程造价管理,2003(6):19-23
[9]Orshan O.Life cycle cost:a tool for comparing building alternative[J].In:Proceeding symposing on quality and cost in building.1980(3):63P
[10]Flanagan R.Life Cycle Costing for Constructing.London:Surverors Publication.1983:5P
[11]Flanagan R.Life Cycle Costing Theory and Practice[M].Oxford:BSP Professional Book.1989:31
[12]Petts R C,Brooks J.The World Banks HDM-Ⅲ whole cost model and its possible applications[J].Proceedings of Summer Annual Meeting,London University of Sussex.PTRC,1986(7)
[13]程鸿群,姬晓辉,陆菊春.工程造价管理[M].武汉:武汉大学出版社,2004:5-6,300
[14]Ockwell A.Pavement Management:Development of a Life Cycle Costing Technique.Bureau of Transport and Communication Occasional Paper 100[M].Canberra:Australian Government Publishing Service.1990:3-9
[15]郝建新,蔡绍荣,李小林.美国工程造价管理[M].南开大学出版社,2002:14-51
[16]董士波.现阶段提高工程造价管理水平应解决的几个问题[J].工程造价管理,2000 (5):25-28
[17]任国强,尹贻林.基于范式转换角度的全生命周期工程造价管理研究[J].中国软科学,2003(5):148-151
[18]梁世连、惠恩才.工程项目管理学[M].大连:东北财经大学出版社,2004:2-4
[19]Classification of information in the construction industry[M].ISO/TR14177
[20]鲁晓春.现代物流基础设施与设备[M].北京:中国物资出版社,2006:7-9
[21]梁世连.工程项目管理[M].北京:清华大学出版社,北京交通大学出版社,2006:1-3,186-190
[22]李南.工程经济学[M].第二版.北京:科学出版社,2004:62,63,178,180-186
[23]崔智涛,霍娅敏.武汉理工大学学报[J].2006.30(1):147-148
[24]National Institute of Standards and Technology(NIST).Handbook 135[M].1995:99-120
[25]武献华,宋维佳,屈哲.工程经济学[M],大连:东北财经大学出版社,2002:46,103
[26]Dhillon B S.Life cycle costing techniques,models and applications.Published under license by Gordon and Breach Science Publishers S.A.1998:89-190
[27]Kishk M.Al- Hajj A.A Fuzzy Approach to model subjectivity In Life cycle costing[J].Proceedings of the BF2000 National Conference of Postgraduate Research in the Built and Human Environment:9-10,The University of Salford,270-280
[28]董士波.关于全生命周期工程造价管理的思考[J].商业经济,2003(11):45-48
[29]苏振民.基于BP神经网络的工程造价估算方法[J].基建优化,2000(4):40-42
[30]董士波.全过程工程造价管理与全生命周期工程造价管理之比较[J].经济师,2003(12):136
[31]邓卫.建筑工程经济[M].北京:清华大学出版社,2000:403
[32]Robert J.Brown,Ph.D.Rudolph R.Yanuck,P.E.Introduction to Life Cycle Costing.The Fairmont Press.INC.37
[33]蔺石柱,闫文周.工程项目管理[M].北京:机械工业出版社,2006:317-336
[34]沈志云.交通运输工程学[M].北京:人民交通出版社,1999:14
[35]董维忠.物流系统规划与设计[M].北京:电子工业出版社,2006:69,81
[36]刘伟,刘国宁.项目管理[M].北京:中国言实出版社,2006:230-232
[37]何佰洲、周显峰.建设工程合同[M].北京:知识产权出版社,2003:222,228,274
[38]任国强等.工程造价CALS的研究.哈尔滨:哈尔滨工业大学学报[J].2003(5):586-590
[2]易华.物流成本管理[M].北京:清华大学出版社,北京交通大学出版社,2005:16,22
[3]秦明森,王方智.实用物流技术[M].第2版.北京:中国物资出版社,2001:1-5
[4]罗来议,王智强.现代物流知识问答[M].北京:对外经济贸易大学出版社,2002:P1-P7,P11-P14,P26-P27,P35-P37,P168-P177.
[5]蔡临申,李化然.浅谈有效控制工程造价的途径[J].江苏煤炭,2002(2).48-49
[6]建设部标准定额研究所.建设工程工程量清单计价规范[S].北京:中国计量出版社,2003(6):50-51
[7]天津理工大学IPPCE研究所.工程造价新技术[M].天津:天津大学出版社.2006.12.第一版.80-108
[8]董士波.工程造价管理理论的现状及发展趋势[J].工程造价管理,2003(6):19-23
[9]Orshan O.Life cycle cost:a tool for comparing building alternative[J].In:Proceeding symposing on quality and cost in building.1980(3):63P
[10]Flanagan R.Life Cycle Costing for Constructing.London:Surverors Publication.1983:5P
[11]Flanagan R.Life Cycle Costing Theory and Practice[M].Oxford:BSP Professional Book.1989:31
[12]Petts R C,Brooks J.The World Banks HDM-Ⅲ whole cost model and its possible applications[J].Proceedings of Summer Annual Meeting,London University of Sussex.PTRC,1986(7)
[13]程鸿群,姬晓辉,陆菊春.工程造价管理[M].武汉:武汉大学出版社,2004:5-6,300
[14]Ockwell A.Pavement Management:Development of a Life Cycle Costing Technique.Bureau of Transport and Communication Occasional Paper 100[M].Canberra:Australian Government Publishing Service.1990:3-9
[15]郝建新,蔡绍荣,李小林.美国工程造价管理[M].南开大学出版社,2002:14-51
[16]董士波.现阶段提高工程造价管理水平应解决的几个问题[J].工程造价管理,2000 (5):25-28
[17]任国强,尹贻林.基于范式转换角度的全生命周期工程造价管理研究[J].中国软科学,2003(5):148-151
[18]梁世连、惠恩才.工程项目管理学[M].大连:东北财经大学出版社,2004:2-4
[19]Classification of information in the construction industry[M].ISO/TR14177
[20]鲁晓春.现代物流基础设施与设备[M].北京:中国物资出版社,2006:7-9
[21]梁世连.工程项目管理[M].北京:清华大学出版社,北京交通大学出版社,2006:1-3,186-190
[22]李南.工程经济学[M].第二版.北京:科学出版社,2004:62,63,178,180-186
[23]崔智涛,霍娅敏.武汉理工大学学报[J].2006.30(1):147-148
[24]National Institute of Standards and Technology(NIST).Handbook 135[M].1995:99-120
[25]武献华,宋维佳,屈哲.工程经济学[M],大连:东北财经大学出版社,2002:46,103
[26]Dhillon B S.Life cycle costing techniques,models and applications.Published under license by Gordon and Breach Science Publishers S.A.1998:89-190
[27]Kishk M.Al- Hajj A.A Fuzzy Approach to model subjectivity In Life cycle costing[J].Proceedings of the BF2000 National Conference of Postgraduate Research in the Built and Human Environment:9-10,The University of Salford,270-280
[28]董士波.关于全生命周期工程造价管理的思考[J].商业经济,2003(11):45-48
[29]苏振民.基于BP神经网络的工程造价估算方法[J].基建优化,2000(4):40-42
[30]董士波.全过程工程造价管理与全生命周期工程造价管理之比较[J].经济师,2003(12):136
[31]邓卫.建筑工程经济[M].北京:清华大学出版社,2000:403
[32]Robert J.Brown,Ph.D.Rudolph R.Yanuck,P.E.Introduction to Life Cycle Costing.The Fairmont Press.INC.37
[33]蔺石柱,闫文周.工程项目管理[M].北京:机械工业出版社,2006:317-336
[34]沈志云.交通运输工程学[M].北京:人民交通出版社,1999:14
[35]董维忠.物流系统规划与设计[M].北京:电子工业出版社,2006:69,81
[36]刘伟,刘国宁.项目管理[M].北京:中国言实出版社,2006:230-232
[37]何佰洲、周显峰.建设工程合同[M].北京:知识产权出版社,2003:222,228,274
[38]任国强等.工程造价CALS的研究.哈尔滨:哈尔滨工业大学学报[J].2003(5):586-590