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1、精选优质文档-倾情为你奉上项目成本控制1 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。1.1 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。1.2 全面成本控制原则。全面成本管理是全企业、全
2、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。1.3 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。1
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。1.5 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。2 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
4、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
5、，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。3 加强项目成本控制的现实意义3.1 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
6、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。3.2 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。4 目前施工企业项目成本控制
7、分析 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：4.1 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
8、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。4.2 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。4.3 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
9、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。5 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
10、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。Project Cost Control1 The principle of cost control in construction enterprises Cost control of construction enterprises based on the construction project cost contr
11、ol 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 of the low
12、est 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 principle of lo
13、west 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 possible
14、 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 departments and un
15、its 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 the proj
16、ect 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 emphasiz
17、ed 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 cost co
18、ntrol, profit and loss has been basically a foregone conclusion due to cost, even if the error occurred, it was 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 responsibility to
19、 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 constru
20、ction 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 implementa
21、tion 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 measures Cost control measures. Way to reduce the cost of the construction project should be both open source and r
22、educe 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, overall o
23、rganization 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 tech
24、nology 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 of
25、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 strength
29、en the practical significance project cost control 3.1 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
30、of 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 strengthenin
31、g 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 compani
32、es 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 asp
33、ects 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 management from the physical management to value management, cost manageme
34、nt so that the center of the enterprise management. 4 The current construction project cost control analysis The 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,
35、one hundred 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, regardl
36、ess of 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
37、are completed, 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 car
38、e of relations, 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 exte
39、nt, the 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
40、 the fixed-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 efficie
41、ncy is not 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 the parties, the bad are expected to change, no material on the other. TWA
42、has not been rigorous training 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
43、 are: cost consciousness, 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 th
44、e project cost control Department, Ministry of deepening project cost management is imperative. 5 Summary Construction 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,
45、 different construction companies, there are differences between different management systems, but in any case on the production and management of construction enterprises are consumed in human resources, material resources and costs expenses, guidance, supervision, regulation and restrictions. Ther
46、efore, the increase savings, increase revenue is a construction company for each common ground, which requires the practice of continuous review and improve the ways and means of cost control to ensure that the project cost goals. As there are only deepening the reform of the financial management sy
47、stem, highlighting the centrality of cost management to further enhance cost management and strict cost-veto, the implementation of full, the whole process, a full range of cost control in order to continuously adapt to market competition situation, to get rid difficult to achieve cost control objectives.专心-专注-专业