长工期铁路工程间接费费率优化策略研究

A Study on Optimization Strategy of Indirect Cost Rate for Railway Projects with a Long Construction Period

铁路工程规模的日趋增大和项目工期的逐步增长对与工期有关的费率性费用产生了较大影响。结合间接费已有的研究成果,选取成兰、大瑞、玉磨铁路等典型长工期铁路项目进行现场调研和数据统计,收集现场实际间接费的组成及费用情况,并与理论计算的费用进行对比分析,证明了间接费(特别是企业管理费)应结合项目工期进行调整的合理性,并找出企业管理费中管理人员工资、固定资产使用费等5项受工期影响的因素,针对性地提出了不同工期情况下企业管理费的调整原则、企业及市场相应控制管理措施等结论。研究成果可为铁路相关部门下阶段造价标准修订,准确反映企业管理费、间接费的组成及费用,促进我国铁路建设市场良性发展提供技术支撑。

The increasing scale of railway engineering projects and the gradual increase in project duration have had a significant impact on time-related indirect costs.The paper combined existing study results on indirect costs,selected typical railway projects with long construction periods such as the Chengdu-Lanzhou Railway,Dali-Ruili Railway,and Yuxi-Mohan Railway for on-site investigations and data collection of actual indirect cost composition and cost situation,and compared and analyzed them with theoretically calculated costs.It proves the rationality of adjusting indirect costs(especially enterprise management costs)in combination with the construction period and identifies five factors in enterprise management costs that are affected by the construction period,such as management personnel salaries and fixed asset usage fees.Based on different construction periods,this study proposed principles for adjusting enterprise management costs and other related control measures in the market.The results can provide technical support for the revision of cost standards in the next stage for relevant railway departments,accurately reflect the composition and cost of enterprise management costs and indirect costs,and promote the healthy development of China’s railway construction market.