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下面附上一篇：
& & & & 一、引言
& & & & 项目是企业形象的窗口和效益的源泉。随着市场竞争日趋激烈，工程质量、文明施工要求不断提高，材料价格波动起伏，以及其他种种不确定因素的影响，使得项目运作处于较为严峻的环境之中。由此可见项目的成本控制是贯穿在工程建设自招投标阶段直到竣工验收的全过程，它是企业全面成本管理的重要环节，必须在组织和控制措施上给于高度的重视，以期达到提高企业经济效益的目的。
& & & & 二、概述
& & & & 工程施工项目成本控制，指在项目成本在成本发生和形成过程中，对生产经营所消耗的人力资源、物资资源和费用开支，进行指导、监督、调节和限制，及时预防、发现和纠正偏差从而把各项费用控制在计划成本的预定目标之内，以达到保证企业生产经营效益的目的。
& & & & 三、施工企业成本控制原则
& & & & 施工企业的成本控制是以施工项目成本控制为中心，施工项目成本控制原则是企业成本管理的基础和核心，施工企业项目经理部在对项目施工过程进行成本控制时，必须遵循以下基本原则。
& & & & 3.1 成本最低化原则。施工项目成本控制的根本目的，在于通过成本管理的各种手段，促进不断降低施工项目成本，以达到可能实现最低的目标成本的要求。在实行成本最低化原则时，应注意降低成本的可能性和合理的成本最低化。一方面挖掘各种降低成本的能力，使可能性变为现实；另一方面要从实际出发，制定通过主观努力可能达到合理的最低成本水平。
& & & & 3.2 全面成本控制原则。全面成本管理是全企业、全员和全过程的管理，亦称“三全”管理。项目成本的全员控制有一个系统的实质性内容，包括各部门、各单位的责任网络和班组经济核算等等，应防止成本控制人人有责，人人不管。项目成本的全过程控制要求成本控制工作要随着项目施工进展的各个阶段连续进行，既不能疏漏，又不能时紧时松，应使施工项目成本自始至终置于有效的控制之下。
& & & & 3.3 动态控制原则。施工项目是一次性的，成本控制应强调项目的中间控制，即动态控制。因为施工准备阶段的成本控制只是根据施工组织设计的具体内容确定成本目标、编制成本计划、制订成本控制的方案，为今后的成本控制作好准备。而竣工阶段的成本控制，由于成本盈亏已基本定局，即使发生了偏差，也已来不及纠正。
& & & & 3.4 目标管理原则。目标管理的内容包括：目标的设定和分解，目标的责任到位和执行，检查目标的执行结果，评价目标和修正目标，形成目标管理的计划、实施、检查、处理循环，即PDCA循环。
& & & & 3.5 责、权、利相结的原则。在项目施工过程中，项目经理部各部门、各班组在肩负成本控制责任的同时，享有成本控制的权力，同时项目经理要对各部门、各班组在成本控制中的业绩进行定期的检查和考评，实行有奖有罚。只有真正做好责、权、利相结合的成本控制，才能收到预期的效果。
& & & & 四、施工成本控制措施
& & & & 成本控制措施。降低施工项目成本的途径，应该是既开源又节流，或者说既增收又节支。只开源不节流，或者只节流不开源，都不可能达到降低成本的目的，至少是不会有理想的降低成本效果。　
& & & & 项目经理是项目成本管理的第一责任人，全面组织项目部的成本管理工作，应及时掌握和分析盈亏状况，并迅速采取有效措施；工程技术部应在保证质量、按期完成任务的前提下尽可能采取先进技术，以降低工程成本；经济部应注重加强合同预算管理，增创工程预算收入；财务部主管工程项目的财务工作，应随时分析项目的财务收支情况，合理调度资金。
& & & & 制订先进的经济合理的施工方案，以达到缩短工期、提高质量、降低成本的目的；严把质量关杜绝返工现象，缩短验收时间，节省费用开支；控制人工费、材料费、机械费及其他间接费。
& & & & 随着建筑市场竞争的加剧，工程的单价越来越低，现场管理费越来越高。这就要求项目管理人员用更科学，更严谨的管理方法管理工程。作为管理部门也要合理的分析地区经济差别，防止在投入上一刀切。综上分析，施工项目管理与项目成本控制是相辅相成的，只有加强施工项目管理，才能控制项目成本；也只有达到项目成本控制的目的，加强施工项目管理才有意义。施工项目成本控制体现了施工项目管理的本质特征，并代表着施工项目管理的核心内容。施工项目成本控制是施工项目管理绩效评价的客观、公正的标尺。
& & & & 五、加强项目成本控制的现实意义
& & & & 5.1 加强项目成本控制是铁路施工企业摆脱困境，增加收入的需要。目前铁路施工企业刚刚推向市场，参与市场竞争，将面临着严峻的市场考验。现在建筑市场放开，实行招投标制，并且标底压得都非常低，要想创造效益唯一的出路就是强化内部管理，苦练内功，向内部挖潜要效益。因此，加强项目成本控制是目前一条非常现实的途径。
& & & & 5.2 加强项目成本控制是适应市场竞争形势，加强企业内部管理工作的需要。随着铁路企业的快速发展，建筑市场竞争越来越激烈。今后一段时期，铁路施工企业将面临日趋激烈的市场挑战，施工企业的经营环境难有大的改善。增收提效，强化成本控制与索赔将是今后加强经营管理的重点。这就要求铁路施工企业要把各方面的工作统一到降低成本、提高效益的目标上。按照市场经济的要求钻研、调整和完善管理体制，进一步加强各项基础管理工作，将企业管理从实物管理转向价值管理，从而使成本管理成为企业管理的中心。
& & & & 六、施工项目成本控制的方法
& & & & 施工成本控制的方法很多，这里着重介绍偏差分析法。偏差是指把施工成本实际值与计划值的差异。偏差分析可用横道图法、表格法、曲线法。
& & & & （1）横道图法是用不同的横道标识已完成工程计划施工成本、拟完工程计划施工成本和已完工（程实际施工成本，横道的长度与其金额成正比例)。横道图具有形象、直观、一目了然等优点，它能够准确表达出施工成本的偏差，而且能一眼感受到偏差的严重性。但这种方法的信息量少。（2）表格法是进行偏差分析最常用的一种方法，它将项目编号、名称、各施工成本参数以及施工成本偏差数综合归纳入一张表格中，并且直接在表格中进行比较。由于各偏差都在表中列出，使得施工成本管理者能够综合地了解并处理这些数据。具有灵活、适用性强；信息量大；表格处理可借助于计算机，从而节约大量数据处理所需的人力，并大大提高速度。
& & & & （3）曲线法是用施工成本累计曲线（S行曲线）来进行施工成本偏差分析的一种方法。如图中a表示施工成本实际值曲线，p表示施工成本计划值曲线，两条曲线之间的竖向距离表示施工成本偏差。用该方法分析同样具有形象、直观的特点，但这种方法很难直接用于定量分析，只能对定量分析起一定的作用。
& & & & 七、目前施工企业项目成本控制分析
& & & & 7.1 当前项目成本的问题及原因
& & & & 当前项目部实行项目转型后实行了“五项费用包干”、“百元产值工资含量包干”以及“承包指标倒扣”等多种形式的经济承包责任制管理，项目部在施工生产和队伍素质方面都有了长足的进步。但毋容置疑的是只管干活，不管算帐的生产模式仍然存在。有的只顾生产任务的完成，成本意识淡薄，把成本管理看作可有可无。近两年来在抓项目部达标升级，企业考核项目部的指标时，都重点放在生产任务完成上，客观上助长了这种行为。具体表现为：
& & & & 1、在劳动力使用上，不按岗、不按实际需要配备人员，两人能完成的工作安排三人，可使用低工费的工种而使用高工费的劳力。为了照顾关系、情面、临时工闲时也留用，职工可不闻不问生产经营状况，但每月的工资、补贴、奖金不能少拿，人为地扩大经费的支出。
& & & & 2、在物资管理方面，能简化到什么程度就简化到什么程度，业务人员只图方便省事、不及时退卡入帐，有的工程材料实物与帐面相差几万元，甚至几十万元的不乏其数。在工程材料领用上，手续不齐全，不按定额发料。工地材料摆放乱，工程材料被盗的现象时有发生；配件领用不审查，坏了就换，很少有人去修复；虚填油料消耗致使有人偷偷地把油卖掉。
& & & & 3、机械施工效率不高(例：机械设备包月租赁)，车况较差，平时维护保养不善。机械设备有了故障不分析主客观原因，不追究当事人的责任，坏了有料就换，无料就等。临时工未经过严格培训考核就上岗造成机械非正常损坏，影响施工进度。
& & & & 综上所述，当前项目部的成本管理，只是会计的事后核算，而不是事前预防和事中控制。原因有：成本意识淡薄，简单地认为成本管理是财务部门或者是上级领导的事，与自己无关，只是注重“生产任务的完成”和“承包盈亏”，在群体中产生“负效应”。因此，动员项目部全员参与成本控制，深化项目部的成本管理势在必行。
& & & & 7.2 项目部亏损的原因分析
& & & & 项目部作为建筑产品的直接生产者，既有按照合同和施工图纸、规范自行组织施工的权力，即对施工组织的安排，人员的调配，材料、部分设备的采购、保管、使用、消耗，安全、质量的管理具有一定的自主权；但同时也受发包单位、设计单位、企业以及其他与工程建设有关的单位的影响和制约。另外，地质和气候的变化、设计的变更等客观因素也会对项目部的施工产生重大影响，而上述所有因素均会影响到项目部的成本支出。
& & & & 1、主观原因使成本失去控制
& & & & 所谓主观原因，是指项目部可以自行支配而没有任何外部影响就可以控制的成本支出因素，如上面所述的项目部因具有施工自主权而发生的成本。主要包括如下几个方面：
& & & & ⑴没有严格执行成本控制的总目标或者根本没有成本控制的总目标。绝大部分亏损的项目部，根本没有成本控制的总目标。有的虽有但却没有严格执行，因而使项目部的成本处于失控状态。
& & & & ⑵材料、配件的计划、采购、验收、保管、出库、消耗制度不健全。在亏损的项目部中，购买材料、配件无计划的现象比比皆是，采购数量的多少全在于项目经理甚至于材料员，其结果必然导致材料的积压、超支。另外由于项目部难以掌握相对合理的价格信息，也不计算采购材料的资金成本，从而使项目部购买了大量高价材料。一些项目部没有收发制度，购买的材料无人验收，更无实物帐，因而就谈不上保管和出库。特别是砂石料、砖瓦等地材，有的项目部自始至终没有专门的部门进行管理，以购代耗；严重的甚至用虚假的材料发票报销。项目部不按定额发料，施工人员要多少给多少，致使多发的材料不是浪费扔在工地，就是被工地的人员偷偷卖掉，许多可以回收的废料更无人管理。
& & & & ⑶承包措施不配套。项目部对内部队伍的承包没有相应配套的管理措施，实行承包后漏洞百出，致使成本超支。比如，有的承包方案规定完成多少任务发多少工资，但对材料的消耗和设备的使用、维修没有明确要求，形成包工不包料、包盈不包亏，有的承包方案虽然合理，但计价不及时，或者不能按照承包方案进行兑现，使承包无法进行下去。
& & & & ⑷分包工程存在漏洞。项目部对劳务分包队伍，包工不包料，导致多拨工程款；或分包工程价格不合理；或大量使用分包队伍，导致超拨款、分包队伍欠款等现象不断发生；或让多个外部单位挂靠，导致所有的善后费用全部由被挂靠的项目部承担。
& & & & ⑸出现严重的质量问题。亏损严重的项目部，几乎全部存在比较严重质量问题，从而导致返工、修复、推倒重来等重复施工的现象发生，加大了工程成本。比如在桥梁施工中，存在基础下沉、桥墩歪斜等现象。
& & & & ⑹施工设备利用率不高。一些项目部对所承担的工程心中无数，为保证施工不间断，盲目购置或从其他项目调入大量设备备用，甚至购入一些本项目不需要的设备，从而造成设备长期停用。、
& & & & ⑺施工安排不合理。在施工过程中，项目部不能合理地配置人力、材料、设备等资源，导致窝工浪费；部分工序的施工安排不合理，能够一步完成的，实际进行了二次、三次才完成，从而造成返工等等。
& & & & ⑻安全事故较多。在亏损的项目部中，多数项目部均发生过程度不同的安全事故，轻伤影响员工上班，重伤既影响员工上班，又需要开支医疗费，同时还可能使员工的体质和技能下降，降低劳动能力和劳动效率；死亡事故既造成巨额抚恤费用支出，直接增大成本支出，又可能影响员工情绪，降低生产效率。
& & & & ⑼间接费控制不力。在亏损的项目部中，几乎都存在这个问题，其中最主要的是办公费、差旅费、交通工具费和业务招待费。
& & & & ⑽财务管理混乱。所有亏损的项目部，其财务管理无一不存在混乱现象。具体体现在：一是没有完整的财务管理制度，想怎么开支就怎么开支；二是货币资金管理混乱，开设多个银行存款帐号，但又不及时核对清理，导致银行存款和现金帐款不符。巨额成本隐匿在银行存款和现金余额里；三是债权债务的确认不准确，结算不及时，导致多付货款和工程款，应收款无法收回；四是收入、成本的计算不准确，导致成本不实、盈亏不准；五是会计基础工作较差，账物不符，上述问题的存在，必然影响到成本信息准确性，继而造成项目部的亏损。
& & & & ⑾合同管理混乱。在亏损的项目部中，大多数项目部没有合同管理的意识，对合同知识知之甚少，不理解合同的基本要素，导致合同管理混乱，企业遭受巨大经济损失。
& & & & 2、客观因素的影响是项目部总成本增加的一个方面
& & & & 所谓客观因素，是指项目部自身无法控制而又必须发生或必然出现的事情或现象，如发包单位、设计单位、企业在合同条款之外对项目部施工发出的有关指令，地质和气候的变化，设计的变更等。因这些因素的出现而支出的成本，是项目部不可控制的客观费用。这些因素有：
& & & & ⑴成本。一些企业为了取得进入某个市场的资格，因而在满足建设项目工期质量的前提下，对投标项目采取了投标价格低于成本的投标报价策略，以求最后中标，这在企业的经营策略中必然会出现，但对于项目部来说，其无论采取何种措施，都难以使这些项目盈利。
& & & & ⑵地质变化。在地质情况与设计不符时，会迫使项目部改变施工方法，从而影响工程工期，使工程的总成本增加。同时也会使分项工程成本出现较大的变化。
& & & & ⑶气候变化。冬、雨季施工和风沙施工天数的增加，将会使项目部增加各项费用。比如冬季施工天数增加，如果在工期不变的情况下，项目部要么增加冬季施工的有关费用，如防冻材料，施工人员的防冻、防寒用品，机械设备因降低效率而增加的费用；要么增加赶工费用，如人员加班、增添设备等费用。
& & & & ⑷设计变更。工程各项设计进行变更，都会使工程成本出现变化，影响项目总的成本。比如发包单位增加工程数量、延长或缩短施工工期、改变施工方案和提高工程的质量等级等。
& & & & ⑸企业提要求。为了达到某一目标，企业有时要求项目部在施工中组织大战或质量达到某个标准，但由于项目部在实施过程中安排欠周密或者理解出现偏差，多数情况下形成了拼人力、拼设备、拼资金或者提高质量标准。
& & & & ⑹施工组织设计欠合理。由于投标与施工现场实际的差异，个别工程项目的施工组织设计在实施时存在部分不合理现象，如对人员、材料、设备的计划和安排出现误差，对个别分项工程或工序的工期、质量考虑欠缺等，都可能使项目部的成本增加。
& & & & ⑺项目部窝工。由于工程任务衔接不上或其他原因，一些项目部有窝工现象，在此期间需要支付各项窝工费用，如员工工资或基本生活费、固定资产折旧费、项目部间接费等。
& & & & 7.3 遏制项目部亏损的对策
& & & & 为遏制因各种原因形成的工程项目亏损，按照责任明确的要求，项目部的成本控制应当以项目部能否对成本费用进行控制分别采取措施，对项目部能够控制的费用，由项目部进行控制；而项目部无法控制的成本或亏损，则应由企业采取措施予以控制。
& & & & 1、自行施工的项目部的成本控制措施
& & & & 所谓自行施工的项目部，是指由企业直接组织内部员工和农民合同工、临时工和劳务队伍组成内部施工队、混编施工队和劳务分包施工队进行施工所组成的项目部。
& & & & ⑴确定工程项目的总成本目标和盈亏指标。对每一项中标的工程，在正式开工前，确定该工程项目和分项工程所需的工日、材料、设备数量，同时确定该工程项目和分项工程的人工、材料、机械费用和间接费用。在此基础上，确定该工程项目的盈亏指标。
& & & & ⑵实行材料招标采购。项目部必须彻底改变以往的零星购货方式，在企业内的所有工程项目，其主要材料包括地材全部实行招标采购的方式，选择质优价廉的材料供应商。同时，要充分考虑资金的时间价值，选择合适的付款方式。
& & & & ⑶按照可控原则控制成本。项目部对施工队和员工，要按照成本的可控原则，分清项目部、施工队和员工对各项成本的责任单价，包括工日单价、材料单价、机械台班单价和单位、费率或定额。要严格执行内部验工计价制度，及时向施工队和员工兑现经济利益。
& & & & ⑷强化安全、质量管理。项目部要树立安全、质量就是效益的大效益观念。积极预防和避免可能发生的安全、质量事故，对事故的多发区域时刻监控。要严格执行对事故责任人员的惩罚制度，使全体员工树立起清醒的安全、质量意识。
& & & & ⑸加强合同管理。所有的项目部，特别是以分包工程为主的项目部，必须指定专人负责合同管理，除能够及时结算或者处理的事项外，其他的与外单位或个人的经济往来，技术、用工等事项，都必须签订正式的合同，不得以口头形式约定。在合同履行过程中，要严格按照合同有关条款进行处理。
& & & & ⑹完善各项管理制度，建立成本控制机制。项目部要结合实际，制定与控制成本有关的规章制定，如材料采购、保管、验收、出库、消耗制度，劳动报酬管理制度，设备管理办法，财务管理办法，会计核算规定，安全、质量管理办法，验工计价办法等，并建立起项目部的成本控制和内部监督机制。
& & & & 2、分包施工的项目部的成本控制措施
& & & & 所谓分包施工的项目部，是指以将担负的工程任务主体分包给外部施工队伍施工为主的项目部。
& & & & ⑴按照确定总成本目标的方式确定分包工程价款。其具体操作过程是：第一，按照确定工程项目总成本的方式和分包单位承担的工程量，确定分包工程的项目直接费和现场经费；第二，按照分包单位的资质等级，将其应当计取的企业管理费、劳动保险费和财务费用的费率降低30％－50％；第三，按照上述确定的项目直接费、现场经费、企业管理费、劳动保险费和财务费用总额，把该工程项目的计划利润降低60％以上计取计划利润；第四，按照国家或该工程项目规定的税种、税率，以1－3项的费用总额为基数计取税金；第五，将上述费用相加，即为分包工程的价款。按照此方法确定分包工程价款，其与工程正常预算价值的差额约为18－20％。
& & & & ⑵严格按照规定拨付和结算工程款。项目部必须按照合同规定的工程价款结算方式，对分包单位完成的合格工程量按月进行验工计价，然后结算工程款，不得为分包单位预付备料款和工程款。在结算工程款时，必须及时扣除项目部代付的各项费用，要建立结算工程款的联签制度，即在结算工程款时，除验工计价报表外，还要有与分包单位业务有关的业务部门是否扣款的意见。
& & & & ⑶严格禁止上级单位挂靠施工。项目部必须按照企业的要求，禁止外部单位以各种形式挂靠企业对外施工。凡是以企业名义中标的工程，必须由企业直接与建设单位签订合同，由项目部与建设单位验工计价和结算工程款。任何项目部都不得让外部单位以企业的名义承揽工程、验工计价和结算工程款。
& & & & 八、阐述如何进行有效地进行成本控制
& & & & 8.1 分割工程成本，优化项目资源配置
& & & & 项目资源配置直接关系到成本控制的方法及程度，对于当前许多国有控股的大型施工企业来说，工程成本构成基本上是分包成本和施工队成本，而企业的主要经济效益源泉在于控制分包成本，施工队成本往往很难创造经济效益。二者的构成比例如何，项目成本如何划分，这是关系企业成本控制的关键问题。
& & & & 1.在现行法律法规的框架内，合理合法地进行工程分包，逐步增加分包成本的比例。增加分包成本所占的比例，无疑会使企业盈利的可能性大大提高，但就目前我国的现状，这项工作不是无限制地进行的。随着我国经济体制的转型，施工企业面临的市场环境发生了根本的变化，不但需要经历招标投标的激烈竞争，而且施工中一系列经济活动也都有相应的法律或法规进行规范，企业必须在法律体系允许的范围内的合法活动才能受到法律的保护。《建筑法》、《合同法》等适用于建筑施工领域内的相关法律法规，明确规定我国的工程实行有条件分包，即：一是必须经业主同意，二是不属于工程的关键部位。在这一约束条件下，施工企业的自由空间只有对外选用劳务分包。
& & & & 劳务分包与工程分包的本质区别在于工程分包是将部分工程划分给相应的分包商，总包商只对宏观上的总体工程进度、质量负责，而劳务分包的不同之处在于工程施工日常的、微观的进度、质量、工程技术控制等全部由总包单位负责，劳务分包商只对自己投入的人力及施工机械负责。这在本质上响应了决定工程进度、质量及造价的根本在于工程技术、工程管理及应用于工程上的材料的原则精神，没有违反法律的强制性规定，应属于可操作范围。而选择什么样的劳务分包商、分包成本控制在什么幅度是这一环节的重要内容。
& & & & ①分包商宜选择资质合格的法人单位，确保合同主体合法，减少日后施工过程中的纠纷；
& & & & ②选择分包商的方式宜采用邀请竞价的方法，根据工程项目的具体情况，可主动邀请几家比较了解或曾经合作过的分包商参加报价；
& & & & ③分包价格应结合总包商中标价、分包商报价按合理低价的原则确定，要注意和已完工的类似项目进行单价对比，单价的确定应与分包商进行充分的谈判，以使分包商能进一步了解工程的具体情况，避免日后出现扯皮和索赔的现象发生，实现总分包企业达到双赢的效果；
& & & & ④签订双方权利义务对等、公平、合理、有效的分包合同，避免出现总包企业利用自己的优势地位签订权利义务不对等、严重显失公平的合同，可能造成合同无效，从而更难保障总包企业的利益；
& & & & ⑤日常施工过程中，项目管理层要注意在施工技术、施工方案、施工配合等方面加强对分包商的指导与协助，鼓励分包商采用新技术、新工艺、新材料，结合施工条件的变化协助分包商优化施工方案，进一步降低分包商的成本，从而也间接地降低了总包方的成本，减小了分包方索赔的可能性。
& & & & 在整个项目成本中，减少高成本的人力、物力资源的投入，提高低成本、低风险的资源投入的比例，从而达到资源配置的优化，确保企业利润的实现。随着我国加入WTO，建筑市场逐步放开，我们也要借鉴发达国家的大量采用工程分包的成本管理方式，使企业最终向管理型、技术型发展。
& & & & 2.建立内部成本控制制度，严格管理施工队成本。施工队成本指由自有施工队（由企业员工组成）所完成的施工项目的成本。对于当前国有控股的大型施工企业来说，自有施工队伍使用成本高、工作效率低，从而造成施工队成本居高不下，很难控制。虽然这部分成本在整个项目成本中所占的比例有日渐减小的趋势，但从成本控制的角度来说仍需进行有效控制。
& & & & 当前采用的有效办法是责任成本核算。所谓责任成本核算是指将项目成本细化至每道工序，为完成工序所需的工料机费用组成责任单价，用该单价衡量施工队的成本控制情况并兑现施工队员工收入。其主旨精神是将工序工料机成本捆绑在一起，促使材料及机械费用的节约，如超支则由工费中补偿，员工收入则减少；节余则增加工费收入，员工收入则相应提高，以此来提高员工节约成本和提高工作效率的积极性。控制责任成本注意以下问题：
& & & & ①合理确定责任单价。以预算定额或施工定额中的工料机消耗量为依据，结合施工工艺的实际情况和施工队的实际施工水平确定工序责任单价，责任单价是成本控制的基础，合理的责任单价能有效地控制责任成本；
& & & & ②做好责任单价的分解工作。责任单价的最终核算对象是每个员工，因此在确定了责任单价并由项目管理层下达到施工队以后，施工队要进一步分解到各施工班组，施工班组进一步分解到每个员工，做到每个员工对工序成本心中有数；
& & & & ③做好责任成本核算的绩效考核与业绩兑现。按员工实际完成的工作量乘以责任单价，扣除消耗的各种成本费用，最终应兑现给员工的工费收入要确实兑现，确保责任成本核算的威信，这样才能真正发挥责任成本核算的成本控制作用。
& & & & 8.2 制定成本计划，实行成本动态控制
& & & & 在完成分包成本和责任成本分割并初步确定了两部分成本后，要制定出总成本计划，总成本计划除涵盖分包成本和责任成本外，还要考虑项目的现场经费、上级管理费、税金等因素。总成本计划分为两部分：
& & & & ①项目不可控成本：指税金、上级管理费等项目管理层无法主观控制的部分；
& & & & ②项目可控成本：总成本计划中除了不可控成本以外的全部成本，如分包成本、责任成本、现场经费等。
& & & & 可控成本是成本控制的重点，可控成本计划是在项目开工前的施工时间、施工条件、施工组织设计基础上制定的，随着工程的进展，必然会发生如施工方案改进、工程量改变、地材价格上涨等因素变化，因此对于成本计划要进行适时调整，以保证成本计划的指导性和控制性，在调整的同时要注意分析各不同因素变化对原成本计划造成的影响程度。
& & & & 在这一阶段，要充分发挥施工技术部门的主动性，根据施工条件的变化优化施工方案，进一步减小施工成本。
& & & & 8.3 进行成本分析，提高企业成本管理水平
& & & & 施工结束后，要根据总成本计划和可控成本计划与最终实际成本进行对比分析，成本分析可采用图表等多种形式，不但要对比分析总成本，还要对工序成本进行分析，而且以工序分析为主，得出工序成本升高或降低的原因。
& & & & ①首先分析出因施工条件、施工方案、材料价格变动引起的工序单价的变动，同时收集采用新技术、新工艺、新材料的工序成本资料；
& & & & ②其次对比主观确定成本部分的工序单价，分析得出因制定方法不合理而导致的偏高或偏低的工序单价，同时积累书面资料，供日后制定同类项目成本计划时使用；
& & & & ③收集分包单位资料，并对分包商进行评价，拟定《合格分包商名录》，供日后类似项目选择分包商和制定分包成本时使用；
& & & & ④汇总分包成本及责任成本数据，经过分析筛选，供企业投标报价时参考。
& & & & 九、小结
& & & & 施工项目成本控制是一项复杂的系统工程。在适用方面需要灵活运用，实际操作应因地制宜，不同的工程规模，不同的建筑企业，不同的管理体制都有差别，但不管怎样都是建筑企业对生产经营所消耗的人力资源、物质资源和费用开支，进行指导、监督、调节和限制。所以“增产节约，增收节支”是每一个建筑企业的共同点，这就需要在实践中不断的总结和提高成本控制的方式和方法，以保证项目成本目标的实现。而作为企业只有不断深化财务管理体制的改革，突出成本管理的中心地位，进一步加强成本管理，严格成本否决，实行全员、全过程、全方位的成本控制，才能不断适应市场竞争的形势，摆脱困境，实现成本控制的目标。
1.INTRODUCTION
& & & & project a corporate image window and effectiveness of the source. With increasingly fierce market competition, the quality of work and the construction of civilizations rising material prices fluctuations. uncertainties and other factors, make the project operational in a relatively tough environment. So the cost of control is through the building of the project since the bidding phase of acceptance until the completion of the entire process, It is a comprehensive enterprise cost management an important part, we must organize and control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose.
& & & & 2.OUTLINING
& & & & the construction project cost control, the cost of the project refers to the cost and process of formation occurred, on the production and operation of the amount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order to control costs in all project costs within the intended target. to guarantee the production and operation of enterprises benefits.
& & & & 2.the cost of the construction enterprise principles of construction enterprises control
& & & & the cost of control is based on cost control of construction project for the center, Construction of the project cost control principle is the enterprise cost management infrastructure and the core, Construction Project Manager in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles.
& & & & 3.1 Principles lowest cost. Construction of the project cost control, the basic purpose is to cost management through various means, promote construction projects continue to reduce costs, to achieve the lowest possible cost of the objective requirements. The implementation of the principle of minimum cost, attention should be given to the possibility of reducing costs and reasonable cost of the minimum. While various mining capacity to reduce costs so that poss The other must proceed from actual conditions, enacted subjective efforts could achieve a reasonable level of the minimum cost.
& & & & 3.2 overall cost control principles. Cost Management is a comprehensive enterprise-wide, and full management of the entire process, also known as the &three& of management. The full project cost control is a system of substantive content, including the departments, the responsibility for the network and team economic accounting, and so on, to prevent the cost control is everybody's responsibility, regardless of everyone. Project cost of the entire process control requirements to control its costs with the progress of construction projects in various stages of continuous, neither overlooked nor time when, should enable construction projects throughout costs under effective control.
& & & & 3.3 Dynamic Control principle. Construction of the project is a one-time, cost control should emphasize control of the project in the middle, that is, dynamic control. Construction preparation stage because the cost is under the control of construction design to determine the specific content of the cost, prepare cost plans, the development of a cost-control program for the future cost control ready. And the completion of phase cost control, as a result of cost financing has been basically a foregone conclusion, even if the deviation has been too late to rectify.
& & & & 3.4 principle of management by objectives. Management objectives include : setting goals and decomposition, the goal of responsibility and implementation of the aims of the inspection results of the implementation, evaluation of the goals and objectives that form the management objectives of the planning, implementation, inspection, processing cycle, PDCA.
& & & & 3.5 responsibility, authority, in light of the profit principle. Construction of the project, project manager of the department, the team shouldering the responsibility for cost control at the same time, enjoy the power of cost control, project manager for the department, Teams cost control in the performance of regular examination and appraisal of implementation of a crossword punishment. Only to do a good job duties, rights, and interests combining cost control, in order to achieve the desired results.
& & & & 4.the construction cost control measures cost control measures.
& & & & Reduce the cost of construction projects means, we should not only increase revenue is also reducing expenditure, or both also increase savings. Cutting expenditure is not only revenue, or revenue not only to cut expenditure, it is impossible to achieve the aim of reducing costs, at least there is no ideal lower cost effective.
& & & & Project Manager of the project cost management responsibility for the first, comprehensive organization of the project cost management, timely understand and analyze profit and loss situation and take prompt an engineering technology department should ensure the quality, Regular tasks to complete as much as possible under the premise adopt advanced technology in o Ministry of Economic Affairs should strengthen budget management contract, the project to creat Finance Ministry in charge of the project's financial, Analysis of the project should keep the financial accounts of reasonable scheduling of funds.
& & & & Develop advanced economies reasonable construction program, which can shorten the period, and improve quality,
paid attention to quality control to eliminate redone, shorten the acceptance control labor costs, material costs, Machinery and other indirect costs.
& & & & With the construction market competition intensifies, more and the price low, the scene increasingly high management fees. This requires project managers to more scientific and more rigorous management approach to the management of the project. As a management departments should be a reasonable analysis of regional economic disparities, to prevent the input across the board. From the foregoing analysis, project management and cost control are complementary, it is only by strengthening project management, can c only achieve cost control project aims to strengthen the management of construction project can be meaningful. Construction of the project cost control of construction reflects the nature of project management features, and represents construction project management at the core. Construction of the project cost control of construction project management performance evaluation of the objectivity and fairness of the scale.
& & & & strengthen project cost control practical significance
& & & & 5.1 strengthen project cost control railway construction enterprises out of their predicament, the need to increase revenue. At present, the railway construction enterprises just into the market, to participate in market competition, will face a tough test of the market. Now the construction market liberalization, implement bidding system, and the strike has very low weight, To create efficiency is the only way to strengthen internal management and improve their internal conditions, internal efficiency potentials. Therefore, the strengthening of project cost control is a very realistic way.
& & & & 5.2 Strengthening Project Cost control is adapt to the market competition, and strengthening internal management to the needs of their work. With the railway enterprise's rapid development, construction increasingly fierce market competition. For a period of time, the railway construction enterprises will face the increasingly fierce market challenges Construction of the business environment difficult to be improved. Efficiency increases, effective cost control and claims will be strengthened in the future management focus. This requires the railway construction enterprises should respect the unity of the work to reduce costs and enhance efficiency objectives. In accordance with the requirements of the market economy research, adjustment and improve the management system, to further strengthen the management of infrastructure, enterprise management from the physical management to value management, thus enabling cost management into enterprise management centers.
& & & & 6.the ways of construction project cost control
& & & & There are many ways in construction cost control , this highlights deviation analysis. Deviation refers to the actual value of the construction costs with the planned value of the difference. Deviation analysis available Bar Graph method, the form, method.
& & & & Bar Graph method is different Transverse-Line marking the completion of the project has been the construction costs, End to construction projects have been completed and cost (the cost-effective construction, Transverse-Line length is proportional to the amount of their cases). Bar Graph with image, audio-visual, very clear advantages, It can accurately express construction cost deviations, but one can feel the gravity of deviation. However, this method of information below.
& & & & Form method is error - Analysis of the most commonly used method, it will project code name, Construction of the cost parameters and construction cost deviation integrated into the number one form, and in the form of direct comparison. As the deviations are shown in the table. Construction costs makes integrated managers to understand and deal with these data. flexible, forms can be handled by computer, thus saving a large amount of data to deal with the human, and greatly improve speed.
& & & & (3) curve is a total construction cost curve (S OK curve) for the partial construction costs A differential analysis methods. a figure which indicated the actual value of the construction cost curve, p. construction cost of the scheme said the value curve, The curve between two vertical distance between construction cost deviation. The method used is the same image analysis, and visual characteristics, But this is very difficult to direct for quantitative analysis of quantitative analysis can play a role.
& & & & Currently construction enterprise project cost control analysis of the current project cost
& & & & 7.1 problems and the causes of the current project implementation After the restructuring projects implemented &five responsibility for the costs,& &100 of responsibility for the content of the output value of wages& and &contracting indicators Kau& various forms of economic management contract responsibility system. Construction projects in the Ministry of Production and quality aspects of the rapid progress. But beyond doubt is just working, regardless of the mode of production accounts still exist. Some only production tasks are completed, the cost of a weak awareness cost management as dispensable. In the past two years the Department of grasping items complain, enterprise project appraisal of the indicators, all focus on the production tasks to complete, objective, fueled by such acts. Specific indications :
& & & & 1. in the use of labor, not by post, according to the actual needs staffing, they can complete the work for three, can be used for low-cost trades and the use of subjects of labor costs. To take care of relations, sensibilities and TWA also retained his spare time. workers can be indifferent to the production and operation, but the monthly wages, allowances, bonuses can spend less. artificially expand the expenditure of funds.
& & & & 2, material management, can be simplified to what extent on what is the level of simplification, operational staff only to facilitate easy and timely withdrawal credit card, and some kind of engineering materials and book a difference to thousands of dollars, tens of thousands or even hundreds of some of its few. Consuming the works, the procedure is incomplete. not fixed by the material. placing arbitrary site materials, engineering materials stolen have occurr Consuming accessories not review, bad on the other, very
fill empty fuel consumption result was secretly putting the oil sold.
& & & & Construction machinery efficiency is not high (example : Monthly leasing machinery and equipment), less to him, usually poor maintenance. With mechanical equipment failure analysis is not objective and subjective reasons, not to pursue the responsibility of the parties, have bad information on the exchange, no other information on. TWA did not undergo a rigorous examination on the induction training mechanical damage to the non-normal, impact of the construction progress.
& & & & In summary, the current project of cost management, accounting only after the accounting, rather than advance the prevention and control things. The reasons are : lack of cost awareness. simply that the cost of management is the financial sector or the superior leadership, have nothing to do with them. only focused on the &production tasks are completed& and &contracting profit and loss,& the groups have a &negative effect.& Therefore, project to mobilize the full participation of the Ministry of cost control, deepening of the project cost management imperative.
& & & & 7.2 Project Department analysis of the reasons for the losses
& & & & As a project of building products Commodities direct producers, both under the contract and construction drawings, self-regulating organizations of the construction authority, Construction of that arrangement, the deployment of personnel, materials, equipment parts procurement, custody, use, consumption, safety, Quality of management with a but also by contracting, design, Enterprises and other projects related to the construction of the units affected and constrained. In addition, geological and climate changes, Design changes, but on objective factors of the construction projects have a significant impact, and all of the above factors will affect the cost of project expenditures.
& & & &&&1. subjective reasons lost control of the cost
& & & & the so-called subjective reasons, refer to the project, can not dispose of any external influence on the control of the costs, As mentioned above the project with the Ministry of Construction for the autonomy of the cost. mainly include the following aspects :
& & & & ⑴ no strict cost control of the overall goal or no cost control goals. Most of the loss items Department head, there is no cost control goals. Although some but not strictly enforced, thus the cost of the project is out of control.
& & & & ⑵ materials, spare parts planning, procurement, inspection, custody, out of the reservoir, consumption of the system is not sound. the loss of the item, the purchase of materials and accessories unplanned phenomenon abound. procurement lies in the number of project managers even material, the result is bound to lead to a backlog of material, cost overruns. As the project is difficult to grasp the Department of the relatively reasonable price information for the procurement of materials not calculated the cost of capital. so that the item purchased a large quantity of high-value materials. some items of no transceiver system, the purchase of materials unmanned testing, No more physical account, which can not be kept out and the. particularly aggregate, tile, etc. to build. Some project the Ministry never specialized departments managed to purchase subs serious or even false invoices for reimbursement of materials. Projects not on the scale expected, the number of construction workers to be the number, the result of multiple materials is not a waste of throwing at the site, the site is being sold secretly staff, Many can recall no more waste management.
& & & & ⑶ contract measures are incomplete. Projects within the ranks of the contract is not be supporting management measures implemented after contracting loopholes 100, resulting in cost overruns. For example, Some contracting for the completion of the mission and the number of wages, but the consumption of materials and equipment use, maintenance is not explicitly required to form the contracting not-included, the surplus excluding packet loss, some contracting program, though reasonable, but pricing is not timely, not in accordance with the contract or program honored so that the contractor could not continue.
& & & & ⑷ sub-loopholes. Projects contingent on the labor subcontractor, the contracting not-included, to al or sub- or the extensive use of sub-teams, resulting in super funds arrears sub-teams such or to link a number of external units, all lead to the rehabilitation costs are all linked by the Department of the project.
& & & & ⑸ serious quality problems. serious losses Project Department, almost all relatively serious quality problems, resulting in rework, repair, It seems a repetition of construction, increase the costs of construction. For example, in the bridge construction, there is the basis sank, Pier deflect such phenomena.
& & & & ⑹ construction equipment utilization rate is not high. Some of the projects undertaken projects a loss what to do, To ensure uninterrupted construction, acquisition or blind items transferred from other large equipment reserve, even bought some of the projects do not require the equipment, resulting in long-term suspension equipment. , Construction
& & & & ⑺ unreasonable arrangements. During the construction process, the project was not in a reasonable allocation of manpower, materials, equipment and other resources. lead to a wa Construction of the manufacturing arrangements unreasonable to step in to complete the actual conduct of the second, three complete, the resulting redone, and so on.
& & & & ⑻ more accidents. the loss of the item, Most of the projects have occurred in the Department of varying degrees of security incidents and minor injuries affected employees work injuries have affected staff work, Also the cost of medical expenses, but can also enable the staff of physical and skills decline, reduced labor
fatal accidents resulting in huge pension costs to be incurred, directly increasing costs, and may also affect sentiment reduce production efficiency.
& & & & ⑼ overhead control ineffective. the loss of the item, almost all of this problem. The largest of these is the administrative expenses, travel, transport costs and operational Hospitality.
& & & & ⑽ chaotic financial management. All loss of the item, its financial management in every case there is confusion. shown in the following ways : First, no complete financial management system, think how expendi Second, currency and capital management, the creation of a number of bank account deposits. But without timely check cleared lead to bank deposits and cash accounts are inconsistent. hide the huge cost of bank deposits and cash balances L Third debts inaccurate confirmation, settlement is not timely, leading to pay more money and projects, uncol Fourth, income, the calculation of the costs of inaccurate, the cost is not real, and lo 5 is a poor basis of accounting, accounts were inconsistent. The existence of these problems will inevitably affect the accuracy of cost information. then caused the loss of the project. ⑾ contract management confusion. the loss of the item, Most of the projects the Ministry failed contract management awareness, knowledge of the contract, and have little do not understand the basic elements of the contract, contract management led to confusion, enterprises suffered huge economic losses.
& & & & the influence of objective factors of the project is to increase the total cost of a connection
& & & & The so-called objective factors, is that Project Department is unable to control its own and must take place or because there are things or phenomena, such as contracting, design, enterprises in terms of the contract for the project outside the Ministry of Construction issued the directive, geological and climate changes, Design changes such. These factors for the emergence of the cost incurred, Project Department is not the objective to control costs. These factors are :
& & & & ⑴ costs. Some enterprises in order to gain access to a particular market in the qualifications, thereby meeting the quality of construction projects built on the premise that right to take the tender bid price is lower than the cost of bidding strategy for the final bidding process, in the operating strategy is bound to happen, but projects are concerned, no matter what steps are taken it will be difficult to make these projects profitable.
& & & & ⑵ geological changes. the geological conditions are inconsistent with the design, Projects will be forced to change the construction method, thus affecting the construction period, so that the total project costs. the same time will also cost breakdown of a larger change.
& & & & ⑶ climate change. Winter, Construction of the rainy season and the number of days of sandstorms construction increase, the Ministry will allow the project to increase various fees. For example, the number of days in winter, If unchanged in the period, the Ministry of projects or increase in the winter construction costs, such as antifreeze materials, Construction of antifreeze, winterization supplies, machinery and equipment due to reduced efficiency rush or increase costs, If staff overtime, additional equipment and other expenses.
& & & & ⑷ design changes. various engineering design changes so that the project will cost changes affect the total project cost. For example, contracting unit to increase the number of extend or shorten the construction period. changes in construction plans and projects to improve the quality of grading, etc..
& & & & ⑸ enterprises raise requirements. In order to achieve a certain goal, Enterprises sometimes requires projects in the Ministry of Construction Organization war or to achieve a certain quality standards, However, as the Department of projects in the process of implementing arrangements or less thorough understanding of the deviation, in the majority of cases formed a human fight, fight equipment, fight funds or improving quality standards.
& & & & ⑹ construction design less reasonable. As a construction site with the actual difference individual projects in construction design at the time of the existence of irrational phenomena, such as the personnel, materials, equipment arrangements and plans for the accuracy of individual projects or processes of the time, the lack of quality considerations. Projects can make the cost increase.
& & & & ⑺ sabotage work of the project. As work on the link between tasks or for other reasons, Projects have some sabotage work, in this period sabotage work needed to meet various costs, such as wages or basic living expenses. fixed asset depreciation charges, indirect costs of the project. Projects
& & & & 7.3 containment measures for the loss
& & & & of containment for a variety of reasons over the project losses, in accordance with the requirements of clear responsibilities, Projects should control the cost of the project is able to cost control measures were taken. for a project to control the cost of the project by the M and the project beyond the control of the costs or losses, by the enterprises should take measures to control it.
& & & & Construction projects to the Ministry
& & & & The so-called cost control measures to the Ministry of Construction of the project. refer to enterprises directly organized by the staff and farmers contract workers, temporary workers and the labor force composed of the internal construction team, mixed construction team and construction services sub-teams composed of Construction Projects.
& & & & ⑴ determine the total project cost targets and the profit and loss targets. Every one of the successful projects, in a formal pre-construction, identify the project and sub-project for the dates, materials, equipment and identify the project and sub-project of the labor, materials, machinery and indirect costs. On this basis, The project will determine the profit or loss targets.
& & & & ⑵ implemented material bidding procurement. Projects must thoroughly change the past, piecemeal purchase goods, the enterprises of all projects, including the main material to build on all the tender for the procurement, Obviously choice of material suppliers. Meanwhile, we should fully consider the time value of money. choose a suitable form of payment.
& & & & ⑶ controllable according to the principle of cost control. The Ministry of Construction of the project team and staff, In accordance with the principle of cost control and distinguish the project department, the construction team and the staff of the costs of monovalent responsibility, including dates Price, Materials Unit, select the unit and units, or fixed rates. We must strictly enforce the internal inspection system for pricing, timely construction team and staff honored economic interests.
& & & & ⑷ enhance safety, and quality management. Projects must establish security, Quality is the major benefits of efficiency. actively prevent and avoid possible security, quality accidents, for the accident-prone regions of constant surveillance. to strictly implement the responsibility for the accident the penalty system so that all staff clearly establish the safety, quality consciousness.
& & & & ⑸ strengthen contract management. All of the projects, In particular, the main sub-projects of the need for a designated person responsible for contract management, In addition to the timely settlement or deal with the things, with the other units or individuals from the economic, technical, labor matters, must sign the formal contract, not with the verbal agreement. at the contract process, should act in strict accordance with the relevant provisions of the contract for disposal.
& & & & ⑹ improve the management system, establish a cost-control mechanism. Projects must connect with reality, the development and control of the cost to draw up rules and regulations, such as material procurement, custody, inspection, warehousing, consumption system, the labor remuneration management systems, equipment management, financial management, accounting, security, quality management approach, the post-mortem valuation methods, and to establish the cost of the project department of internal control and supervision mechanisms.
& & & & Construction of the sub-item of cost control measures
& & & & The so-called sub-Construction Projects, refers to the shoulder of the main tasks of the project subcontracted to external team of mainly construction of the project.
& & & & ⑴ determined in accordance with the assembly The objectives of the sub-projects to determine the price. their specific operational process : First, According to determine the total cost of the project and the sub-units of construction commitments, identify the sub-project is the di Secondly, the intelligence sub-unit level, its terms should obtain the enterprise management fee, labor insurance and financial costs to lower the rate to 30% -50%; Third, According to the above-mentioned projects identified in the direct costs, the scene funds, management fees, insurance and financial labor, the total cost put the project plans to reduce profit 60% or a Fourth, In accordance with the state or the project in the tax rate to 1 -3 items of the total cost base o Fifth, these costs are added together, namely, the price of sub-projects. In accordance with this method of sub-price, works with the normal value of the budget shortfall is about 18 -20%.
& & & & ⑵ allocated in strict accordance with the requirements of the project and the clearing. Projects must be in accordance with the provisions of the contract settlement price of the project, completion of the sub-units of qualified engineering post-mortem will be conducted on a monthly basis for the valuation and then clearing projects, sub-units will not be allowed to advance baiting, and for projects. Clearing of the project, the need for timely deduction of pay various fees to establish the settlement works in conjunction sign system, the clearing of the project, In addition to the post-mortem valuation report, even with the sub-unit business-related business departments Deductions views.
& & & & ⑶ strictly prohibited construction of higher units link . Projects must be in accordance with the requirements of enterprises, prohibit external units linked to various forms of external construction enterprises. All enterprises in the name of the successful projects Enterprises must be directly related to the construction unit signed a contract by the project and construction of the inspection unit pricing and settlement payments. Any item shall allow the Ministry of External units to enterprises in the name of contractor carry out projects, the post-mortem pricing and settlement payments.
& & & & 8. on how to conduct effective cost control
& & & & 8.1 segmentation project cost, Optimal allocation of project resources
& & & & project allocation of resources is directly related to cost control methods and extent of For many of the ongoing state-controlled construction of large enterprises, Basically, the cost of the project is a subcontractor costs and cost of the construction team, and the enterprises is the main source of economic control subcontractor costs. Team Construction costs are often difficult to create cost-effective. both how the mix, the cost of the project into how, This enterprise is the key to cost control problems.
& & & & Under the existing laws and regulations within the framework of reasonable and legitimate sub-projects to gradually increase the proportion of subcontract costs. subcontractor costs increased as a proportion of corporate profits will undoubtedly greatly enhance the possibility, but at present the current situation in China. This work is not unlimited conducted. As China's economic system restructuring Construction enterprises facing the market environment has undergone fundamental changes are necessary, not only experienced a fierce bidding competition, and construction of a series of economic activities also have legal norms or regulations, enterprises must allow the legal system in the context of the legitimate activities can be protected by law. &Construction Law& &Contract Law& as applied to areas within the construction of related laws and regulations, China clearly stipulates the conditions of sub-projects implemented, namely : First, the agreement must be approved by owners, Second,they are not part of the key parts. In this constraint, Construction Enterprise of free space external use only labor subcontractors.
& & & & labor and sub-sub-project is the essential difference between works subcontractors will be part of the project is allocated to the corresponding sub-contractors, with a total of only contractor on the overall macroeconomic progress of the project, responsibility for the quality, and labor subcontracting difference lies in the construction of day-to-day, micro progress, quality, engineering and technical control of all units by the Directorate General responsible, labor sub-contractors only for their input and the manpower for construction machinery. This, in essence, the decision in response to the progress of the works. Quality and cost of the project is fundamental technology, project management and engineering application of the principles and spirit of materials, no violation of the mandatory provisions of law, should belong to operational scope. and the choice of what kind of labor subcontractors, subcontractor cost control to what extent is this part of the important contents.
& & & & ① subcontractors should choose qualified legal person units ensure that the main legal contract, reducing future course of c
& & & & ② choose subcontractors used to the way the invitation of the bidding, according to the specific project. can take the initiative to invite a few more familiar or have cooperated to participate in the sub-P
& & & & ③ prices should integrate the sub-contractor which the total price, the subcontractors at a reasonable price quotations to the principle of identification, necessary to pay attention to and have completed similar projects for price comparison, unit prices should be determined with subcontractors full negotiations so that subcontractors can be further informed of the specific circumstances, to avoid future wrangling and claims, which occur achieve total subcontracting enterprises achieve a win-
& & & & ④ parties to the rights and obligations of right, fair, reasonable, effective sub-contract to avoid total package enterprises use their dominant position to sign the non-reciprocal rights and obligations, Serious talk about the unfair contract, which may result in the avoidance of the contract, and thus harder to protect the Directorate General of the inte
& & & & ⑤ day-to-day construction process, project management attention to the construction technique, programs, Construction of strengthening co-ordination of sub-contractors guidance and assistance to encourage the use of sub-contractors of new technologies, new processes, new materials, Construction combination of changes in conditions of sub-contractors to help optimize the construction program to further reduce the cost of sub-contractors, thereby indirectly reduce the total cost of the packet.
& & & & subcontractors to reduce the likelihood of claims. the entire project cost, reduce the cost of manpower, material resources, and improve the low-cost, low-risk investment of resources in the ratio, so as to achieve the optimal allocation of resources. ensure the realization of profits. With China's accession to the WTO, gradually open up the construction market, We should learn from developed countries large use of the sub-project cost management methods to enable enterprises to the management-ultimately, technology development.
& & & & establish internal cost control system, strict cost management, construction teams. Construction costs by a team owned construction team (from staff members) in the completed construction project cost. Regarding the current state holding large construction enterprises, the use of its own team of high cost, low efficiency, resulting in high cost of the construction team, difficult to control. Although this portion of the cost of the entire project cost share of a growing trend of decreasing, But from a cost point of view of the control of the need for effective control.
& & & & The current approach is an effective cost accounting responsibilities. as that the responsibility for cost accounting refers to the thinning project cost to each procedure. To complete the required process for the cost components responsibility Price, Price measure with the construction team to control the cost of the construction team and staff honored income. Its main purpose is to the spirit of machine processes This tied together to promote materials and machinery cost savings, such as cost overruns from the compensation fee, the staff Savings income increased processing fees, the staff is a corresponding increase in income. a way to raise the staff to save costs and improve the efficiency of the initiative. cost control responsibilities to the following :
& & & & ① rationally determine responsibility Price. Fixed or budget to the construction of a fixed quantity for consumption as the basis, with the actual construction process and construction teams of the actual construction process to determine the level of responsibility of the price Price responsibility for cost control is the basis for a reasonable price responsibility to effectively con
& & & & ② Price responsibility do the decomposition work. The ultimate responsibility for the accounting unit price target is each employee, Therefore the responsibility to determine the unit price by the project management team achieved under construction, construction team to further decomposition of the construction team and construction team to further decomposition to each employee, do each employee know th
& & & & ③ responsibility to do a good job of cost accounting, performance appraisal and performance honor. actually completed by the staff of the workload responsibilities multiplied by the unit price. After discounting the effect of the consumption of various costs, should eventually be given to honor the work of fee income to live up to, Costing responsibility to ensure the credibility and This can really play the responsibility of costing cost control.
& & & & 8.2 the development of a cost plan a cost of the complete dynamic control
& & & & The costs and responsibilities of sub-division and the initial cost of the two identified some of the costs, To work out the total cost of the scheme, the total cost of the scheme is in addition to covering the costs and responsibilities of sub-cost, should also consider funding the project site, the higher management fees, taxes and other factors. The total cost will be divided into two parts :
& & & & ① uncontrollable cost of the project : it refers to taxes, the higher management fees can not be subjective projec
& & & & ② controllable cost of the project : the total cost of the scheme, apart from the uncontrollable costs other than the full cost, such as subcontracting costs, responsibility for the cost, on-site expenses.
& & & & Controllable costs are focused on cost control, controllable cost of the project is planned prior to the commencement of the construction time, construction, construction design based on the Along with the progress of works and that will happen if the construction program improvement works to change, to build factors such as rising price changes So for the cost of plans to conduct timely adjustment, the cost of the scheme is to ensure that the guidance and control, in the adjustment should pay more attention to analysis of the different factors changes to the original cost of the scheme is the extent of the effect.
& & & & At this stage, Construction should give full play to the initiative of the technical departments, according to changes in conditions of the construction works program optimization, further reduce the construction cost.
& & & & 8.3 conduct a cost analysis, improve enterprise cost management level
& & & & after the end of construction, According to the total cost of the scheme and controllable cost plan and the final actual cost comparison analysis, cost analysis charts available in various forms, such as comparative analysis not only to the total cost, but also to process cost analysis, but mainly to process analysis, process reached higher or lower cost reasons.
& & & & ① first analyze the conditions for the construction, Construction programs, materials price changes caused by changes in the unit price for the process, collecting the introduction of new technology, new techniques, and new materials proces
& & & & ② followed by the subjective determination of the cost comparison part of the process the price analysis by the enactment of the unreasonable result of the high or low price processes, while accumulation of written information, for the future development of similar projects th
& & & & ③ sub-units of information collection and evaluation of sub-contractors, prepared, &the roster of qualified sub-contractors& for future similar projects to choose subcontractors and sub-
& & & & ④ summary subcontracting costs and responsibility cost data, after screening analysis for enterprise Bidding reference.
& & & & 9.Summary
& & & & the construction project cost control is a complicated systematic project. the application needed to be applied with flexibility the actual operation be adapted to local conditions, different sizes, different construction firms and different management systems have differences, But in any case are the construction of the production and operation of enterprises in the amount of human resources, material resources and expenses, guidance, supervision, regulation and restriction. Therefore, &increases production and economize, to increase revenues and reduce expenditures& is a common construction enterprises, This requires constant practice in the review and improve cost control, ways and means to ensure that the project cost goals. As an enterprise only deepening financial management system, outstanding cost management center, further strengthening cost management and strict cost veto, the full implementation, the whole process comprehensive cost control and continually adapt to the market competition situation, overcome adversity, to achieve the goal of cost control.
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