工程成本管理的基本知識BasicKnowledgeofCo

《工程成本管理的基本知識》BasicKnowledgeof

ConstructionProjectCostManagement工程成本是指工程項目在實施過程中所發(fā)生的全部生產(chǎn)費用的總和，其中包括支付給生產(chǎn)工人的工資、獎金，所消耗的主、輔材料、構配件、周轉(zhuǎn)材料的攤銷費或租賃費、機械費，以及現(xiàn)場進行組織與管理所發(fā)生的全部費用的支出。工程項目成本是企業(yè)的主要產(chǎn)品成本，一般以建設項目的單位工程作為成本核算的對象，通過各單位工程成本核算的綜合來反映工程項目的成本。Constructionprojectcostmanagementreferstothesumofallproductionexpensesincurredintheimplementationofaproject,includingwagesandbonusespaidtoproductionworkers,theconsumptionofmainandauxiliarymaterials,componentsandaccessories,amortizationofturnovermaterialsorrent,mechanicalfeeandallexpensesincurredinfieldorganizationandmanagement.

Theconstructionprojectcostisthemainproductcostsofanenterprise,whichgenerallytakesconstructionunit

asthebasisforcomputingcosts.Theconstructionprojectcostisreflectedbythesummationofcostaccountingofeachconstructionunit.工程項目的成本管理，通常是指在項目成本的形成過程中，對生產(chǎn)經(jīng)營所消耗的人力資源、物質(zhì)資源和費用開支，進行指導、監(jiān)督、調(diào)節(jié)和限制，及時糾正將要發(fā)生和已經(jīng)發(fā)生的偏差，把各項生產(chǎn)費用控制在計劃成本的范圍之內(nèi)，以保證成本目標的實現(xiàn)。Constructionprojectcostmanagementusuallyreferstotheprocessofguiding,supervising,adjustingandrestrictingthelaborcost,materialcostandothercostsintheprocessofproductionandoperation,andtakingcorrectiveactionagainstanydeviationfrombudgetplantokeepexpenditureswithintheapprovedbudget,soastorealizethecostgoal.（一）工程成本的構成和影響因素1.Componentsofandfactorsaffectingconstructionprojectcost1、工程成本的構成及管理特點(1)Componentsofconstructionprojectcostandcharacteristicsofcostmanagement（1）建筑安裝工程費用項目組成：直接費、間接費、利潤和稅金。Componentstoconstructionandinstallationcost:directcost,indirectcost,profitandtaxes.1）直接費

Directcost直接費由直接工程費和措施費組成。

Directcostincludesdirectengineeringcost(costincurredonlabor,materialequipment)andadditionalexpensesincurredinenvironmentalprotection,safetyandcivilizedconstructionbeforeandduringconstruction.2）間接費

Indirectcost間接費由規(guī)費和企業(yè)管理費組成。Indirectcost

includesfeesonemustpayaccordingtogovernmentregulationsandadministrationcost.3）利潤

Profit利潤是指施工企業(yè)完成所承包工程獲得的盈利。Profitreferstotheprofitgainedbyconstructionenterprisesincompletingthecontractedprojects.4）稅金

Taxes建筑安裝工程稅金是指國家稅法規(guī)定的應計入建筑安裝工程造價的營業(yè)稅、城市維護稅及教育費附加。Taxofconstructionandinstallationmustbecalculatedinthebudgetingprocessaccordingtothecountry’staxlaw,whichincludesthebusinesstax,urbanmaintenanceandconstructiontaxandeducationalsurtax.（2）工程成本的構成

Componentsofconstructionprojectcost工程成本是指工程項目在實施過程中所發(fā)生的全部生產(chǎn)費用的總和，其中包括支付給工人的工資、獎金，所消耗的主、輔材料、構配件、周轉(zhuǎn)材料的攤銷費或租賃費、機械費，以及現(xiàn)場進行組織與管理所發(fā)生的全部費用的支出。

Constructionprojectcostreferstothesumofallproductionexpensesincurredintheimplementationofaproject,includingwagesandbonusespaidtoproductionworkers,theconsumptionofmainandauxiliarymaterials,componentsandaccessories,amortizationofturnovermaterialsorrent,mechanicalfeeandallexpensesincurredinfieldorganizationandmanagement.1）工程項目成本的構成Componentsofconstructionprojectcost按成本的經(jīng)濟性質(zhì)和國家的規(guī)定，項目成本由直接成本和間接成本組成。Accordingtotheeconomicnatureofthecostandtheregulationsofthestate,projectcostconsistsofdirectcostandindirectcost.（2）工程成本的構成Componentsofconstructioncost2）工程項目成本的形式Typesofconstructionprojectcost①根據(jù)成本管理要求劃分為承包成本、計劃成本和實際成本。①Accordingtowhethertheexpensescanbeconnectedtoaspecific“costobject”,itcanbedividedintobudgetcost,plannedcostandactualcost.②按生產(chǎn)費用計入成本的方法劃分為直接成本、間接成本。Accordingtothemethodofrecordingexpensesintoproductioncost,itcanbedividedintodirectcostandindirectcost.③按生產(chǎn)費用與工程量關系劃分為固定成本、變動成本。Accordingtotherelationshipbetweenproductioncostandquantities,itcanbedividedintofixedcostandvariablecost.（3）工程成本管理的特點Characteristicsofconstructionprojectcostmanagement1）全員性Totalemployeeinvolvement2）全面性Comprehensive3）目標性Goal-oriented4）戰(zhàn)略性Strategic5）系統(tǒng)性Systematic2.施工成本的影響因素(2)FactorsAffectingConstructionProjectCost施工成本的影響因素涉及現(xiàn)場管理、合同管理、人員、材料、機械設備、施工技術、竣工決算、風險因素等多個方面。Thefactorsaffectingconstructioncostsinvolvefieldmanagement,contractmanagement,personnel,materials,machineryandequipment,constructiontechnology,finalaccount,riskfactors,etc..（二）施工成本控制的基本內(nèi)容和要求Basiccontentofandrequirementsforcostcontrolinconstruction1、施工成本控制的系統(tǒng)過程與任務1.Systematicprocedureandtasksofconstructioncostcontrol（1）施工成本控制的系統(tǒng)過程（1）Systematicprocedureofconstructioncostcontrol施工項目成本控制包括成本預測、計劃、實施、核算、分析、考核、整理成本資料與編制成本報告。Costcontrolofconstructionprojectsincludescostforecasting,planning,implementation,accounting,analysis,assessment,compilationofcostinformationandpreparationofcostreports.（2）施工成本控制的任務

Tasksofconstructioncostcontrol工程項目的成本控制，應伴隨項目建設的進程逐次展開，要注意各個時期的特點和要求。Costcontrolofconstructionprojectsshouldbecarriedoutstagebystage.Attentionshouldbepaidtothecharacteristicsandrequirementsofeachperiod.1）工程前期的成本控制（事先控制）

CostControlDuringPre-contractionstage(costcontrolbeforetheconstructionprocess)①工程投標階段。Projectbiddingstage②施工準備階段。Constructionpreparationstage2）實施期間的成本控制（事中控制）

Costcontrolduringimplementation(costcontrolduringtheconstructionprocess)3）竣工驗收階段的成本控制（事后控制）Costcontrolduringtheprojectcompletionandacceptancestage(costcontrolaftertheconstructionprocess)2、施工成本控制的基本內(nèi)容(2)The

basic

content

of

cost

controlinconstruction（1）材料費的控制Control

of

material

costs按照“量價分離”的原則，一是材料用量的控制；二是材料價格的控制。In

accordance

with

the

principle

of

"quantity

and

price

separation",

one

is

the

control

of

material

quantity;

the

other

is

the

control

of

material

price.（2）人工費的控制

Control

of

labor

cost實行“量價分離”的原則。Implement

the

principle

of

"separation

of

quantity

and

price".（3）機械費的控制Control

of

machinery

cost

-機械費用主要由臺班數(shù)量和臺班單價兩當面決定。Machinery

costs

are

mainly

determined

by

the

number

of

shifts

and

the

unit

price

of

shifts.（4）管理費的控制

Control

of

management

fee3、施工成本控制的基本要求(3)The

basic

requirements

of

construction

cost

control合同文件和成本計劃是成本控制的目標，進度報告和工程變更與索賠資料是成本控制過程中的動態(tài)資料。Contract

documents

and

cost

plan

are

the

target

of

cost

control,

progress

report

and

information

of

project

changes

and

claims

are

the

dynamic

information

in

the

p