工程管理專業(yè)外文翻譯--項(xiàng)目成本控制剖析(最新整理)_1

1、河南理工大學(xué)本科畢業(yè)設(shè)計(jì)91 施工企業(yè)成本控制原則項(xiàng)目成本控制施工企業(yè)的成本控制是以施工項(xiàng)目成本控制為中心，施工項(xiàng)目成本控制原則是企業(yè)成本管理的基礎(chǔ)和核心，施工企業(yè)項(xiàng)目經(jīng)理部在對(duì)項(xiàng)目施工過(guò)程進(jìn)行成本控制時(shí)，必須遵循以下基本原則。1.1 成本最低化原則。施工項(xiàng)目成本控制的根本目的，在于通過(guò)成本管理的各種手段，促進(jìn)不斷降低施工項(xiàng)目成本，以達(dá)到可能實(shí)現(xiàn)最低的目標(biāo)成本的要求。在實(shí)行成本最低化原則時(shí)，應(yīng)注意降低成本的可能性和合理的成本最低化。一方面挖掘各種降低成本的能力，使可能性變?yōu)楝F(xiàn)實(shí)；另一方面要從實(shí)際出發(fā)，制定通過(guò)主觀努力可能達(dá)到合理的最低成本水平。1.2 全面成本控制原則。全面成本管理是全企業(yè)、全

2、員和全過(guò)程的管理，亦稱“三全” 管理。項(xiàng)目成本的全員控制有一個(gè)系統(tǒng)的實(shí)質(zhì)性內(nèi)容，包括各部門、各單位的責(zé)任網(wǎng)絡(luò)和班組經(jīng)濟(jì)核算等等，應(yīng)防止成本控制人人有責(zé)，人人不管。項(xiàng)目成本的全過(guò)程控制要求成本控制工作要隨著項(xiàng)目施工進(jìn)展的各個(gè)階段連續(xù)進(jìn)行，既不能疏漏，又不能時(shí)緊時(shí)松，應(yīng)使施工項(xiàng)目成本自始至終置于有效的控制之下。1.3 動(dòng)態(tài)控制原則。施工項(xiàng)目是一次性的，成本控制應(yīng)強(qiáng)調(diào)項(xiàng)目的中間控制，即動(dòng)態(tài)控制。因?yàn)槭┕?zhǔn)備階段的成本控制只是根據(jù)施工組織設(shè)計(jì)的具體內(nèi)容確定成本目標(biāo)、編制成本計(jì)劃、制訂成本控制的方案，為今后的成本控制作好準(zhǔn)備。而竣工階段的成本控制，由于成本盈虧已基本定局，即使發(fā)生了偏差，也已來(lái)不及糾正。

3、1.4 目標(biāo)管理原則。目標(biāo)管理的內(nèi)容包括：目標(biāo)的設(shè)定和分解，目標(biāo)的責(zé)任到位和執(zhí)行，檢查目標(biāo)的執(zhí)行結(jié)果，評(píng)價(jià)目標(biāo)和修正目標(biāo)，形成目標(biāo)管理的計(jì)劃、實(shí)施、檢查、處理循環(huán)，即 pdca 循環(huán)。1.5 責(zé)、權(quán)、利相結(jié)的原則。在項(xiàng)目施工過(guò)程中，項(xiàng)目經(jīng)理部各部門、各班組在肩負(fù)成本控制責(zé)任的同時(shí)，享有成本控制的權(quán)力，同時(shí)項(xiàng)目經(jīng)理要對(duì)各部門、各班組在成本控制中的業(yè)績(jī)進(jìn)行定期的檢查和考評(píng)，實(shí)行有獎(jiǎng)有罰。只有真正做好責(zé)、權(quán)、利相結(jié)合的成本控制，才能收到預(yù)期的效果。2 施工成本控制措施成本控制措施。降低施工項(xiàng)目成本的途徑，應(yīng)該是既開(kāi)源又節(jié)流，或者說(shuō)既增收又節(jié)支。只開(kāi)源不節(jié)流，或者只節(jié)流不開(kāi)源，都不可能達(dá)到降低成本的目

4、的，至少是不會(huì)有理想的降低成本效果。項(xiàng)目經(jīng)理是項(xiàng)目成本管理的第一責(zé)任人，全面組織項(xiàng)目部的成本管理工作，應(yīng)及時(shí)掌握和分析盈虧狀況，并迅速采取有效措施；工程技術(shù)部應(yīng)在保證質(zhì)量、按期完成任務(wù)的前提下盡可能采取先進(jìn)技術(shù)，以降低工程成本；經(jīng)濟(jì)部應(yīng)注重加強(qiáng)合同預(yù)算管理，增創(chuàng)工程預(yù)算收入；財(cái)務(wù)部主管工程項(xiàng)目的財(cái)務(wù)工作，應(yīng)隨時(shí)分析項(xiàng)目的財(cái)務(wù)收支情況， 合理調(diào)度資金。制訂先進(jìn)的經(jīng)濟(jì)合理的施工方案，以達(dá)到縮短工期、提高質(zhì)量、降低成本的目的； 嚴(yán)把質(zhì)量關(guān)杜絕返工現(xiàn)象，縮短驗(yàn)收時(shí)間，節(jié)省費(fèi)用開(kāi)支；控制人工費(fèi)、材料費(fèi)、機(jī)械費(fèi)及其他間接費(fèi)。隨著建筑市場(chǎng)競(jìng)爭(zhēng)的加劇，工程的單價(jià)越來(lái)越低，現(xiàn)場(chǎng)管理費(fèi)越來(lái)越高。這就要求項(xiàng)目管理人

5、員用更科學(xué)，更嚴(yán)謹(jǐn)?shù)墓芾矸椒ü芾砉こ獭Ｗ鳛楣芾聿块T也要合理的分析地區(qū)經(jīng)濟(jì)差別，防止在投入上一刀切。綜上分析，施工項(xiàng)目管理與項(xiàng)目成本控制是相輔相成的，只有加強(qiáng)施工項(xiàng)目管理，才能控制項(xiàng)目成本；也只有達(dá)到項(xiàng)目成本控制的目的， 加強(qiáng)施工項(xiàng)目管理才有意義。施工項(xiàng)目成本控制體現(xiàn)了施工項(xiàng)目管理的本質(zhì)特征，并代表著施工項(xiàng)目管理的核心內(nèi)容。施工項(xiàng)目成本控制是施工項(xiàng)目管理績(jī)效評(píng)價(jià)的客觀、公正的標(biāo)尺。3 加強(qiáng)項(xiàng)目成本控制的現(xiàn)實(shí)意義3.1 加強(qiáng)項(xiàng)目成本控制是鐵路施工企業(yè)擺脫困境，增加收入的需要。目前鐵路施工企業(yè)剛剛推向市場(chǎng)，參與市場(chǎng)競(jìng)爭(zhēng)，將面臨著嚴(yán)峻的市場(chǎng)考驗(yàn)?，F(xiàn)在建筑市場(chǎng)放開(kāi)，實(shí)行招投標(biāo)制，并且標(biāo)底壓得都非常低，要

6、想創(chuàng)造效益唯一的出路就是強(qiáng)化內(nèi)部管理，苦練內(nèi)功，向內(nèi)部挖潛要效益。因此，加強(qiáng)項(xiàng)目成本控制是目前一條非?，F(xiàn)實(shí)的途徑。3.2 加強(qiáng)項(xiàng)目成本控制是適應(yīng)市場(chǎng)競(jìng)爭(zhēng)形勢(shì)，加強(qiáng)企業(yè)內(nèi)部管理工作的需要。隨著鐵路企業(yè)的快速發(fā)展，建筑市場(chǎng)競(jìng)爭(zhēng)越來(lái)越激烈。今后一段時(shí)期，鐵路施工企業(yè)將面臨日趨激烈的市場(chǎng)挑戰(zhàn)，施工企業(yè)的經(jīng)營(yíng)環(huán)境難有大的改善。增收提效，強(qiáng)化成本控制與索賠將是今后加強(qiáng)經(jīng)營(yíng)管理的重點(diǎn)。這就要求鐵路施工企業(yè)要把各方面的工作統(tǒng)一到降低成本、提高效益的目標(biāo)上。按照市場(chǎng)經(jīng)濟(jì)的要求鉆研、調(diào)整和完善管理體制，進(jìn)一步加強(qiáng)各項(xiàng)基礎(chǔ)管理工作，將企業(yè)管理從實(shí)物管理轉(zhuǎn)向價(jià)值管理，從而使成本管理成為企業(yè)管理的中心。4 目前施工企業(yè)

7、項(xiàng)目成本控制分析當(dāng)前項(xiàng)目成本的問(wèn)題及原因。當(dāng)前項(xiàng)目部實(shí)行項(xiàng)目轉(zhuǎn)型后實(shí)行了“五項(xiàng)費(fèi)用包干”、“百元產(chǎn)值工資含量包干”以及“承包指標(biāo)倒扣”等多種形式的經(jīng)濟(jì)承包責(zé)任制管理， 項(xiàng)目部在施工生產(chǎn)和隊(duì)伍素質(zhì)方面都有了長(zhǎng)足的進(jìn)步。但毋容置疑的是只管干活，不管算帳的生產(chǎn)模式仍然存在。有的只顧生產(chǎn)任務(wù)的完成，成本意識(shí)淡薄，把成本管理看作可有可無(wú)。近兩年來(lái)在抓項(xiàng)目部達(dá)標(biāo)升級(jí)，企業(yè)考核項(xiàng)目部的指標(biāo)時(shí)，都重點(diǎn)放在生產(chǎn)任務(wù)完成上，客觀上助長(zhǎng)了這種行為。具體表現(xiàn)為：4.1 在勞動(dòng)力使用上，不按崗、不按實(shí)際需要配備人員，兩人能完成的工作安排三人， 可使用低工費(fèi)的工種而使用高工費(fèi)的勞力。為了照顧關(guān)系、情面、臨時(shí)工閑時(shí)也留用，

8、 職工可不聞不問(wèn)生產(chǎn)經(jīng)營(yíng)狀況，但每月的工資、補(bǔ)貼、獎(jiǎng)金不能少拿，人為地?cái)U(kuò)大經(jīng)費(fèi)的支出。4.2 在物資管理方面，能簡(jiǎn)化到什么程度就簡(jiǎn)化到什么程度，業(yè)務(wù)人員只圖方便省事、不及時(shí)退卡入帳，有的工程材料實(shí)物與帳面相差幾萬(wàn)元，甚至幾十萬(wàn)元的不乏其數(shù)。在工程材料領(lǐng)用上，手續(xù)不齊全，不按定額發(fā)料。工地材料擺放亂，工程材料被盜的現(xiàn)象時(shí)有發(fā)生；配件領(lǐng)用不審查，壞了就換，很少有人去修復(fù)；虛填油料消耗致使有人偷偷地把油賣掉。4.3 機(jī)械施工效率不高(例：機(jī)械設(shè)備包月租賃)，車況較差，平時(shí)維護(hù)保養(yǎng)不善。機(jī)械設(shè)備有了故障不分析主客觀原因，不追究當(dāng)事人的責(zé)任，壞了有料就換，無(wú)料就等。臨時(shí)工未經(jīng)過(guò)嚴(yán)格培訓(xùn)考核就上崗造成機(jī)械

9、非正常損壞，影響施工進(jìn)度。綜上所述，當(dāng)前項(xiàng)目部的成本管理，只是會(huì)計(jì)的事后核算，而不是事前預(yù)防和事中控制。原因有：成本意識(shí)淡薄，簡(jiǎn)單地認(rèn)為成本管理是財(cái)務(wù)部門或者是上級(jí)領(lǐng)導(dǎo)的事， 與自己無(wú)關(guān)，只是注重“生產(chǎn)任務(wù)的完成”和“承包盈虧”，在群體中產(chǎn)生“負(fù)效應(yīng)”。因此，動(dòng)員項(xiàng)目部全員參與成本控制，深化項(xiàng)目部的成本管理勢(shì)在必行。5 小結(jié)施工項(xiàng)目成本控制是一項(xiàng)復(fù)雜的系統(tǒng)工程。在適用方面需要靈活運(yùn)用，實(shí)際操作應(yīng)因地制宜，不同的工程規(guī)模，不同的建筑企業(yè)，不同的管理體制都有差別，但不管怎樣都是建筑企業(yè)對(duì)生產(chǎn)經(jīng)營(yíng)所消耗的人力資源、物質(zhì)資源和費(fèi)用開(kāi)支，進(jìn)行指導(dǎo)、監(jiān)督、調(diào)節(jié)和限制。所以“增產(chǎn)節(jié)約，增收節(jié)支”是每一個(gè)建筑

10、企業(yè)的共同點(diǎn)，這就需要在實(shí)踐中不斷的總結(jié)和提高成本控制的方式和方法，以保證項(xiàng)目成本目標(biāo)的實(shí)現(xiàn)。而作為企業(yè)只有不斷深化財(cái)務(wù)管理體制的改革，突出成本管理的中心地位，進(jìn)一步加強(qiáng)成本管理， 嚴(yán)格成本否決，實(shí)行全員、全過(guò)程、全方位的成本控制，才能不斷適應(yīng)市場(chǎng)競(jìng)爭(zhēng)的形勢(shì)， 擺脫困境，實(shí)現(xiàn)成本控制的目標(biāo)。project cost control1 the principle of cost control in construction enterprisescost control of construction enterprises based on the construction project

11、cost control as the central principle of the construction project cost control cost management is the foundation and core of the ministry of construction enterprise project manager in the construction process of the project cost control, must follow the following basic principles.1.1 the principle o

12、f the lowest cost. construction of the fundamental purpose of the project cost control, cost management is through various means, to promote the construction projects continue to reduce costs in order to achieve the lowest possible cost requirements of the target. in the implementation of the princi

13、ple of lowest cost, should pay attention to the possibility of reducing costs and reasonable the lowest cost. on the one hand the ability to tap a variety of lower costs, so that possibility into reality; the other hand, proceed from reality, through the subjective efforts to develop the lowest cost

14、 possible to achieve a reasonable level.1.2 the overall cost control principles. cost management is a comprehensive enterprise- wide, full, and the whole process of management, also known as three-all management. the full project cost control system has a substantive content, including all departmen

15、ts and units of the network and shift the responsibility of economic accounting, etc., should prevent the cost control is everyones responsibility, everyone no matter what. project cost control requirements of the whole process of cost control construction work to progress with the various stages of

16、 the project continuously, we can not imperfect, can not, and sometimes intensifying, should be made throughout the construction project cost under effective control.1.3 the principle of dynamic control. construction project is a one-time, cost control project in the middle of the control should be

17、emphasized that the dynamic control. preparation phase for construction cost control in construction design is based on the specific content to determine cost targets, preparation of cost plans, development of a cost control program for the future to prepare for cost control. the completion phase of

18、 cost control, profit and loss has been basically a foregone conclusion due to cost, even if the error occurred, itwas too late to correct.1.4 the objective of management principles. management by objectives include: goal setting and decomposition of the target in place and implement the responsibil

19、ity to check the results of implementation of the objectives, evaluation objectives and revised goals, objectives of management plans for the formation, implementation, examination, treatment cycle, the pdca cycle.1.5 responsibilities, rights and interests relative to end principle. in the project c

20、onstruction process, the project manager of various departments, the team at the same time shoulder the responsibility cost control, cost control have the power, while the project manager to the various departments, and team performance in cost control inspection and evaluation of regular , the impl

21、ementation of rewards and punishment. only do a good job responsibilities, rights and interests combined cost control in order to achieve the desired results.2 the construction cost control measurescost control measures. way to reduce the cost of the construction project should be both open source a

22、nd reduce expenditure, or both income and savings. open source is not only cutting, or cutting is not only open source, they can not achieve the purpose of reducing costs, at least there will not be the ideal cost effective.project cost management project manager is primarily responsible for, overal

23、l organization of the ministry of the cost of the project management, and analysis of profit and loss should be to grasp the situation and take prompt and effective measures; engineering department should be to ensure quality, on schedule to complete the task under the best of the premise advanced t

24、echnology may be taken to reduce the cost of the project; of economic affairs should focus on strengthening budget management contract, to create project budget revenue; head of finance project finance and be ready to analyze the projects financial balance, rational management of funds.development o

25、f advanced economic and reasonable construction plan, in order to achieve shorter duration, improved quality, lower cost of purpose; strict quality control to eliminate rework, reduce inspection time and cost savings; control labor costs, material costs,machine costs and other overhead fee.with the

26、construction market competition intensifies, more and more low-priced projects, site management fees increasing. this requires project managers to use more scientific and rigorous management approach to managing projects. also reasonable as the management of regional economic differences, to prevent

27、 the inputs across the board. the foregoing analysis, construction project management and cost control are complementary, only construction project management in order to control project costs; only achieve the purpose of the project cost control, construction project management makes sense. constru

28、ction project cost control reflects the essential characteristics of construction project management, and represents the core of construction project management. construction project cost control is the performance evaluation of construction project management objective and fair ruler.3 to strengthe

29、n the practical significance project cost control3.1 project cost control is to strengthen the railway construction enterprises out of difficulties, the need to increase revenue. just now the market for railway construction enterprise, to participate in market competition, will face a severe test of

30、 the market. now the construction market liberalization, the implementation of the bidding system, and the weight of very low base price, in order to create effective only way out is to strengthen internal management, hard skills, the internal potential to be effective. therefore, the strengthening

31、project cost control is a very realistic way.3.2 strengthen project cost control is to adapt to market competition, strengthen internal management needs. with the rapid development of railway enterprises, the construction market more competitive. the period ahead, the railway construction companies

32、will face increasingly fierce market challenges, the construction difficult business environment big improvement. income and efficiency, and strengthen cost control and claims management will strengthen the focus of the next. this requires the construction enterprises should unify the various aspect

33、s of the work to reduce costs, improve efficiency targets. study in accordance with the requirements of the market economy to adjust and improve the management system, further strengthening the basic management, enterprise managementfrom the physical management to value management, cost management s

34、o that the center of the enterprise management.4 the current construction project cost control analysisthe current cost of the project and the reasons for the problem. transformation of the current project, after implementation of the project the department implemented a lump sum fee of five, one hu

35、ndred yuan output value of lump-sum wage levels, and contracting indicators upside down and other forms of economic contract responsibility system management, project department of production and the quality of the construction and have taken great strides. but no doubt that just work, regardless of

36、 mode of production accounts still exist. some zhigu production tasks, cost consciousness, the cost of management as dispensable. the past two years to upgrade standards in the project department arrested, the ministry of enterprise indicators assessment project, focus on the production tasks are co

37、mpleted, the objectively facilitated this behavior. specific performance:4.1 the use of the labor force, not by post, not staffed by actual needs, the organization of work they can complete three, you can use the types of low labor charge fees for using engineering labor. in order to take care of re

38、lations, feelings, casual leisure is also retained, production and management staff can be indifferent, but the monthly wage, subsidies, bonuses can not go without artificially expand the funding of expenditure.4.2 in materials management, to what extent can simplify to simplify to what extent, the

39、business staff only for convenience and save time, not recorded timely withdrawal card, and some engineering materials differ in kind and the book a few million or even tens of million the lack of their number. recipients in engineering materials, the procedure is not complete, do not follow the fix

40、ed-fat feeding. site material placed chaos, engineering materials have occurred from time stolen; accessories recipients not to review, a bad change, very few people to repair; virtual fill in fuel consumption resulting in one secretly selling the oil.4.3 the mechanical construction efficiency is no

41、t high (eg: monthly leasing machinery and equipment), condition is poor, usually poor maintenance. with the failure of mechanical equipment is not subjective and objective reasons, did not hold the responsibility of theparties, the bad are expected to change, no material on the other. twa has not be

42、en rigoroustraining and examination for appointment of non-normal damage caused by mechanical impact the construction schedule.in summary, the current cost of the project management department, but after accounting, rather than advance in the prevention and control of things. the reasons are: cost c

43、onsciousness, simply the cost of management is that the financial sector or the higher-level thing, and what does not, just pay attention to the completion of production tasks and contract losses in the group have a negative effect. therefore, the mobilization of full participation in the project co

44、st control department, ministry of deepening project cost management is imperative.5 summaryconstruction project cost control is a complex system engineering. need flexibility in the application, the actual operation should be adapted to local conditions, different size of the project, different construction companies, there are differences between different management systems, but in any case on the production and m