工程項目中成本控制ProjectCostControl

1、Project Cost Control序言：本文主要論述工程項目中成本控制問題。就成本控制原則、措施、方法和意義進行分析。作者：thinkerIntroduction Project is corporate image window and benefit of the source. With increasingly fierce market competition, the quality of work and the construction of civilizations rising material prices fluctuations. Uncertainties

2、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 mu

3、st organize and control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose. 介紹項目是企業(yè)形象窗口和利益的來源。與日益激烈的市場競爭,工作質(zhì)量和文明的建設(shè)材料價格波動上升。不確定性和其他因素,使項目運行在一個相對惡劣的環(huán)境。所以成本控制是通過建筑工程項目的投標(biāo)階段以來的驗收,直到完成整個過程,這是一個全面的企業(yè)成本管理的重要組成部分,我們必須組織和控制措施在高度注意為了提高企業(yè)

4、經(jīng)濟效益的實現(xiàn)這一目標(biāo)。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

5、 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.概述了施工項目成本控制這個項目的成本是指成本和形成的過程發(fā)生,在生產(chǎn)和操作的數(shù)量的人力資源、物質(zhì)資源和費用、指導(dǎo)、監(jiān)督、監(jiān)管和限制,及時預(yù)防、發(fā)現(xiàn)和糾正錯誤為了控制成本在所有項目成本在預(yù)定目標(biāo),保證企業(yè)的生產(chǎn)經(jīng)營效益。Cons

6、truction Enterprise Cost Control PrincipleConstruction 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 Manag

7、er in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles. 施工企業(yè)成本控制的原則建筑施工企業(yè)控制成本控制是基于成本控制的建設(shè)項目為中心,建設(shè)項目成本控制的原則是企業(yè)成本管理基礎(chǔ)設(shè)施和核心,建設(shè)項目經(jīng)理在建設(shè)部的項目成本控制的過程,我們必須遵循以下基本原則。(a) Principles lowest cost. Construction of the project cost control, the basic

8、 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 rea

9、sonable cost of the minimum. While various mining capacity to reduce costs so that possibility into reality; the other must proceed from actual conditions, enacted subjective efforts could achieve a reasonable level of the minimum cost. (一)原則成本最低。建設(shè)項目成本控制的基本目的是成本管理通過各種途徑,促進建設(shè)項目繼續(xù)降低成本,以達到盡可能低的成本的客觀要求

10、。實現(xiàn)原理的最低成本,需注意的可能性降低成本和合理的成本最低。雖然不同的開采能力來降低成本,這樣可能變成現(xiàn)實;其他必須從實際情況出發(fā),制定主觀努力可能達到合理水平的最低成本。(b) 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 i

11、s 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 cost

12、s 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. (b)總體成本控制的原則。成本管理是一個全面的企業(yè)范圍的和完整的管理的整個過程,也稱為“三”的管理。整個項目成本控制是一個系統(tǒng)的實質(zhì)性內(nèi)容,包括部門,負責(zé)網(wǎng)絡(luò)和團隊經(jīng)濟核算,等等;防止成本控制是每個人的責(zé)任,不管每個人。

13、項目成本的整個過程控制要求來控制其成本的發(fā)展建設(shè)項目不同階段的連續(xù),既不被忽視,也沒有時間時,應(yīng)使建設(shè)項目遍布成本進行有效控制。(c) 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

14、 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 deviat

15、ion has been too late to rectify. (c)動態(tài)控制原理。建設(shè)項目是一個一次性的、成本控制應(yīng)該強調(diào)控制項目在中間,即動態(tài)控制。施工準(zhǔn)備階段,因為成本的控制之下的建筑設(shè)計來確定成本的具體內(nèi)容,準(zhǔn)備成本計劃,開發(fā)的一種成本控制項目成本控制的未來做好準(zhǔn)備。和完成階段的成本控制,由于成本融資已基本成定局,即使偏差已經(jīng)來不及糾正。(d) Principle of management by objectives. Management objectives include: setting goals and decomposition, the goal of respo

16、nsibility 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. (d)原則的目標(biāo)管理。管理目標(biāo)包括:設(shè)定目標(biāo)和分解,目標(biāo)的責(zé)任和實施的目標(biāo)實現(xiàn)的檢驗結(jié)果,評價的目的和目標(biāo),形成了管理目標(biāo)的計劃、實

17、施、檢查、處理周期,PDCA。(e) 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 c

18、ontrol in the performance of regular examination and appraisal of implementation of a crossword punishment. Only to do a good job duty, rights, and interests combining cost control, in order to achieve the desired results.(e)的責(zé)任,權(quán)威,在光的利潤原理。建設(shè)項目中,項目經(jīng)理的部門,團隊肩負著責(zé)任成本控制的同時,享受成本控制的力量,項目經(jīng)理部門,團隊成本控制在性能定期檢查和

19、評價實施一個縱橫字謎的懲罰。只做一份好工作職責(zé)、權(quán)利和利益結(jié)合成本控制,以達到預(yù)期的結(jié)果。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 reve

20、nue not only to cut expenditure, it is impossible to achieve the aim of reducing costs, at least there is no ideal lower cost effective. 施工成本控制措施成本控制措施。降低成本的建設(shè)項目意味著,我們不僅要增加收入也減少支出,或兩者同時增加儲蓄。削減支出不僅是收入或收入不僅削減支出,這是不可能實現(xiàn)的目的,降低成本,至少沒有理想的低成本有效的。Project Manager of the project cost management responsibility

21、 for the first, comprehensive organization of the project cost management, timely understand and analyze profit and loss situation and take prompt and effective measures; engineering technology department should ensure the quality, Regular tasks to complete as much as possible under the premise adop

22、t advanced technology in order to reduce costs; Ministry of Economic Affairs should strengthen budget management contract, the project to create the budget revenue; Finance Ministry in charge of the project's financial, Analysis of the project should keep the financial accounts of reasonable sch

23、eduling of funds. Develop advanced economies reasonable construction program, which can shorten the period, and improve quality, reduce costs purpose; paid attention to quality control to eliminate redone, shorten the acceptance and reduce expenses; control labor costs, material costs, Machinery and

24、 other indirect costs. 項目經(jīng)理的項目成本管理責(zé)任第一,全面組織的項目成本管理,及時了解和分析損益情況,采取及時有效的措施;工程技術(shù)部門應(yīng)確保質(zhì)量、常規(guī)任務(wù)完成盡可能多的前提下采用先進技術(shù),以降低成本;經(jīng)濟部應(yīng)加強預(yù)算管理合同,想要創(chuàng)建的項目預(yù)算收入;財政部負責(zé)項目的財務(wù)分析、項目應(yīng)該保持金融賬戶資金的合理安排。發(fā)展先進經(jīng)濟體合理的施工程序,它可以縮短周期,提高質(zhì)量、降低成本的目的;注重質(zhì)量控制消除重做,縮短驗收和減少開支;控制勞動力成本、材料成本、機械和其他間接成本。With the construction market competition intensifies

25、, 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 th

26、e input across the board. From the foregoing analysis, project management and cost control are complementary, it is only by strengthening project management, can control project costs; only achieve cost control project aims to strengthen the management of construction project can be meaningful. Cons

27、truction 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 t

28、he scale.與建筑市場競爭的加劇,更多,價格低,現(xiàn)場越來越昂貴的管理費。這需要項目經(jīng)理更科學(xué)、更嚴(yán)格的管理方法來管理項目。作為一個管理部門應(yīng)該是一個合理的分析區(qū)域經(jīng)濟差異,以防止輸入整個董事會。從上述分析、項目管理和成本控制是互補的,只有通過加強項目管理,可以控制項目成本;只有實現(xiàn)成本控制項目旨在加強建設(shè)項目的管理可以有意義的。建設(shè)項目成本控制的建筑反映了項目管理功能的性質(zhì),代表了建設(shè)項目管理的核心。建設(shè)項目成本控制的建設(shè)項目管理績效評價的客觀性和公平性的規(guī)模。 Strengthen Project Cost Control Practical Significance (a) Stre

29、ngthen 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 liberali

30、zation, 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.加強項目成本控制的現(xiàn)實

31、意義(一)加強項目成本控制鐵路建筑施工企業(yè)的困境,需要增加收入。目前,鐵路施工企業(yè)剛剛進入市場,參與市場競爭,將面臨嚴(yán)峻考驗的市場?，F(xiàn)在,建筑市場自由化,實現(xiàn)招標(biāo)系統(tǒng),罷工已經(jīng)非常低的重量,創(chuàng)造效率是唯一的辦法,加強內(nèi)部管理,并改善他們的內(nèi)部條件、內(nèi)部效率的潛力。因此,加強項目成本控制是一個非?，F(xiàn)實的方式。 (b) Strengthening Project Cost control is adapted to the market competition, and strengthening internal management to the needs of their work. Wi

32、th 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 increas

33、es, 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, ad

34、justment 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.(b)加強項目成本控制是適應(yīng)市場競爭,加強內(nèi)部管理的需要,他們的工作。隨著鐵路企業(yè)的快速發(fā)展,建設(shè)日益激烈的市場競爭。在一段時

35、間內(nèi),鐵路施工企業(yè)將面臨日益激烈的市場挑戰(zhàn)建設(shè)的商業(yè)環(huán)境很難得到改善。效率提高,有效的成本控制和宣稱將在未來加強管理焦點。這需要鐵路施工企業(yè)應(yīng)該尊重團結(jié)的努力降低成本和提高效率的目標(biāo)。按照市場經(jīng)濟的要求研究,調(diào)整和完善管理體制,進一步加強基礎(chǔ)設(shè)施的管理,企業(yè)管理從物理管理價值管理,從而使成本管理到企業(yè)管理中心。Construction Poject Cost Control Method Construction cost control method of many, this highlights deviation analysis. Deviation refers to the ac

36、tual value of the construction costs with the planned value of the difference. Deviation analysis may be used to a bar chart method, form method, curve method體育事業(yè)建設(shè)成本控制方法工程造價控制的方法很多,這突顯出偏差分析。偏差是指實際價值的建設(shè)費用與計劃的值的區(qū)別。偏差分析可用于一個條形圖方法,形成方法,曲線的方法 (a) Bar Graph method is different Transverse-Line marking the

37、 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 ex

38、press construction cost deviations, but one can feel the gravity of deviation. But this method is less amount of information(一)條形圖的方法是不同的橫向線標(biāo)記完成項目施工成本,最終建設(shè)工程已完工,成本(具有成本效益的建設(shè)、橫向線長度成正比,與他們的案件數(shù)量。條形圖和形象,視聽,非常明顯的優(yōu)勢,它可以準(zhǔn)確地表達施工成本,但人會偏差的重力偏差。但這種方法更少數(shù)量的信息 (b) Form method is error - analysis of the most commo

39、nly 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 make integrated managers to understand and deal with

40、 these data. Flexible, applicability; informative; forms can be handled by computer, thus saving a large amount of data to deal with the human, and greatly improve speed. (b)形式的方法是錯誤的分析最常用的方法,它將項目代號、施工成本參數(shù)和施工成本偏差集成到一個表單,數(shù)量和形式的直接比較。隨著偏差是顯示在表、施工成本使集成經(jīng)理理解和處理這些數(shù)據(jù)。靈活、適用性;信息;形式可以由計算機,從而節(jié)約大量的數(shù)據(jù)來處理人類,并大大提高速

41、度。(c) Curve is a total construction cost curve (S line curve) for the partial construction costs 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 distances

42、between construction cost deviations. 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.(c)曲線是一個總建筑成本曲線(S線曲線)的部分建筑成本差異分析方法。一個圖顯示實際價值的建設(shè)成本曲線,p .建設(shè)成本的方案表示值曲線,該曲線在兩個垂直建設(shè)成本之間的距離偏

43、差。該方法使用相同的圖像分析和視覺特征,但這很難直接定量分析的定量分析可以扮演一個角色。Currently Construction Enterprise Project Cost Control Analysis Problems and the causes of the current project implementation after the restructuring projects implemented "five responsibility for the costs," "100 of responsibility for the co

44、ntent 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

45、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 comple

46、te, objective, fueled by such acts. Specific indications: 目前施工企業(yè)項目成本控制分析問題和原因的當(dāng)前項目實施重組后實施的項目“五責(zé)任成本”、“100責(zé)任的內(nèi)容輸出的工資價值”和“承包指標(biāo)滘“各種形式的經(jīng)濟管理承包責(zé)任制。建筑工程部門的生產(chǎn)和質(zhì)量方面的快速進步。但毋庸置疑的是工作,不管生產(chǎn)方式的賬戶仍然存在。一些只有生產(chǎn)任務(wù)的完成,成本意識薄弱的成本管理作為可有可無的。在過去的兩年國務(wù)院把握項目抱怨,企業(yè)項目評估的指標(biāo),都把重點放在生產(chǎn)任務(wù)完成,客觀,受這種行為。特定的跡象:(a) In the use of labor, not by

47、 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

48、the monthly wages, allowances, and bonuses can spend less. Artificially expand the expenditure of funds. (一)在使用勞動,而不是通過郵寄,根據(jù)實際需要人員,他們可以完成工作三;可用于低成本交易和使用主題的勞動力成本。照顧關(guān)系、情感和兩個還保留他的業(yè)余時間。工人可以漠視生產(chǎn)和操作,但是每月的工資和獎金、津貼、花費更少。人為地擴大支出的資金。(b) Material management can be simplified to what extent on what is the level

49、 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

50、 the material. Placing arbitrary site materials, engineering materials stolen have occurred from time to time; Consuming accessories not review, bad on the other, very few people to repair; fill empty fuel consumption result was secretly putting the oil sold. (b)材料管理可以簡化到什么程度級別是什么上的簡化,方便操作人員只有簡單和及時撤

51、離信用卡,和一些類型的工程材料和書影響成千上萬的美元,成千上萬甚至數(shù)以百計的一些很少。消費作品,過程是不完整的。沒有固定的材料。將任意網(wǎng)站材料、工程材料被盜不時發(fā)生;消費配件不審查,糟糕的另一方面,很少有人來修理;填補空的燃料消耗的結(jié)果是秘密地把石油銷售。(c) Construction machinery efficiency is not high (example: Monthly leasing machinery and equipment), less to him, usually poor maintenance. With mechanical equipment failu

52、re 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 pr

53、ogress. (c)工程機械效率不高(例如:每月租賃機械和設(shè)備),更少的他,通常保養(yǎng)不善。與機械設(shè)備故障分析不是客觀和主觀原因,不追究當(dāng)事人的責(zé)任,有不良信息的交換,沒有其他的信息。兩個沒有經(jīng)過嚴(yán)格的檢查在入職培訓(xùn)機械損傷非正常,影響施工進度。 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 "p