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1、分析施工企业工程施工成本摘要：本文就施工企业工程施工成本管控展开探讨，对其实践管理中存在的问题制定了科学有效的应对策略。对提升施工企业工程整体施工建设水平，创设显著成本效益，强化成本核算管理，有积极有效的促进作用。关键词：施工；企业；成本 施工企业工程成本管控内涵施工企业承担工程项目施工建设任务过程中，其成本主要代表工程建设阶段各类耗费的生产费用，其将每项工程视为核算独立对象，进行施工阶段中应用材料、耗费人工费用的汇总合计。具体涵盖应用的各类主材、辅材、配材、周转材料费用、场租费用、机械采购租赁费用、员工酬劳费用、管理控制成本费用等。施工企业产品主体成本构成了施工工程成本，将施工建设单位项目视
2、为核算管理目标，借助成本管理计算进行项目施工费用的真实反映。从成本构成层面来讲，其涵盖间接与直接成本。前者主要代表企业系统内部项目管理部门，做好施工前期组织、准备、生产控制而耗费的相关费用，例如员工薪酬、保护劳动成本、福利待遇费用等。而后者则代表在工程施工建设阶段中应用的实体工程或利于其创建完成的各类支出成本，涵盖人员工时费用、机械设备材料费用、他类直接成本费用等。施工企业工程控制施工成本阶段中包含的现实问题施工企业工程在控制施工成本阶段中，由于管控意识有限、手段方式滞后、方案实施不佳而存在一些不尽如人意的现实问题。一些施工企业由于没有系统制定成本管控计划，做好相关费用的细化核算、研究、核查，
3、令成本预算、管理多停留在表面形式，无法达到良好的管控效果。同时，各级施工建设及管理人员则欠缺良好的成本管控意识，无法开展综合成本考察、评价与验证。各单位、部门、施工队伍、人员的整体素质水平参差不齐，也令他们无法对成本管控形成正面激励作用。为此，施工企业应创建完善的经济责任、成本管控体系，明确成本控制指标，进而有效预防施工建设阶段中包含的弊端问题。在施工方案制定层面，施工单位应全面考量工作人员综合能力、团队员工数量、机械设备适用性、技术水平特征、工程自身标准、结构体系特点以及施工场地经济、自然环境状况。应创设良好适用的施工方案，确保其技术、经济指标的合理明确。当前我国较多施工企业承担工程施工建设
4、阶段中，不科学注重对施工方案的合理比选，衡量指标科学性，或仅仅引入一种指标，影响了方案设计规划的有效性。施工企业工程施工建设成本的优化管控3、1引入先进施工流程工艺，优化现场管理 工程施工的优化设计，需要首先进行统筹考量，明确进度计划与质量控制目标。而后应进行良好施工方案的科学选择，周密创设施工操作准则。对于各类设备机械应进行优质布设，规划施工现场，创设良好的工程施工条件。例如，为有效节约车运距离，可优化选择各类便道路线，并可进行预制场布设。为便利运输、畅通环境条件，提升预制构建效率，可优化布设预制场。再者，为顺利完成工期目标、提升施工效率，应科学引入现代化施工技术、先进施工工艺，提升设备器具
5、应用效率，降低不需要的管控成本投入，创设良好的成本效益。对于各项人力物力资源应优化分配、提升应用效率，体现良好的应用价值，避免不必要的浪费，或盲目的抢进度现象。应通过施工工程的优化质量管控降低质量隐患，实施合理修补处理。另外，应强化对各类成品物质的保护管控，实施优化技术管理，针对各类工程任务体现不同的技术特征，应实施细化分析研究，做到精密核算，进而有效减少成本费用投入。例如开挖施工阶段中，不应存在不足开挖或超挖施工现象。3、2优化施工工程成本预算管理 施工企业工程施工成本预算，涵盖成本的预测与计划管理。准确的预测需要依据成本成分、工程项目特征，合理应用预测方式实施有效预估、评价工程项目未来趋势
6、。其针对开工前期实施费用估算，可良好的符合质量标准与施工期和发展目标。同时，还可降低费用成本投入，选择完善施工方案，提升工程进度。工程成本计划则应依据前期预测，通过货币模式进行各项建设费用、成本状况、管控节约的相关方案规划与措施制定，进而创建良好的管控成本责任体系，为成本核算管理打下坚实基础。为此，施工企业应针对工程施工项目做好科学成本预算，秉承实事求是原则，应用优质技术定额，做好各环节的配合调节，确保预测、计划制定的合理、完善、真实、准确。3、3强化材料供应管理与应用控制施工企业工程施工项目成本的优化管控，应注重材料供应采购管理，依据自身目标、需求，制定科学的材料应用计划。管理部门则应依据整
7、体企业发展水平、储备资金、生产目标、应用产品进度实施研究、评估，衡量计划方案的科学合理性。同时，在材料采购、选择供应商阶段中应秉承遵循时间、严格控制、良好适用与准确合理的原则。尤其针对各类经常应用的主体材料，应引入比价采购方式，公开招标模式实施集中采购，进而实现降低成本费用的科学目标。为预防供应材料不及时现象，应广泛获取货源引入方式，对各类材料实施综合比对研究，衡量其价格、质量水平、运输条件状况，进而最佳选择材料采购供货商，明确良好的价格标准。材料进场阶段，应实施全面验收，核准具体质量与总量，杜绝由于材料质量不佳导致无法应用，需另行采购，进而延误工期、导致费用成本投入增加的不良状况。为杜绝材料
8、应用不良浪费，施工企业应实施有效的施工管理协调，优化领料管理体制，降低不当消耗现象。对于施工现场各类材料，应做好完善规划布设，降低二次搬运机率，抑制搬运费用成本投入的增加。结语综上所述不难看出，施工企业工程如何有效控制施工成本尤为重要，只有针对企业工程成本管控阶段中存在的问题，制定优化控制策略，才能创设良好的成本效益，降低成本投入及不良浪费现象，提升施工企业核心竞争力，令其实现可持续的全面发展。参考文献1孙玉娇.加强成本管理是搞好项目管理的关键J. 辽宁经济,2010,(02):101-1032田学魁论工程设计阶段的造价控制J. 中国农业会计，2010,(09):145-146Analysis
9、 of construction enterprise project cost of construction Pick to: in this paper, the construction enterprise project construction cost control is discussed, the problems existing in the practice management made the scientific and effective coping strategies. To enhance the level of construction ente
10、rprise engineering construction as a whole, creating a significant cost benefit, strengthening the management of cost accounting and have a positive and effective role in promoting. Key words: the construction; Enterprise; The cost One connotation of the construction enterprise project cost control
11、Undertake project construction enterprises in the process of project construction tasks, the main cost on behalf of the project construction stage of cost of production cost, it will be for each project as a independent accounting object, applied materials in construction stage, the cost of artifici
12、al cost is the sum of the total. Specific application of all kinds of advocate material, auxiliary materials, materials, turnover materials purchasing cost, green fees cost, machinery rental fees, employee compensation cost, management cost control, etc. Construction enterprises product costs consti
13、tute the main body construction project cost, project construction units accounting as a management goal, with the cost calculation for the real reflection of project construction cost management. From the aspect of cost, its cover indirect and direct costs. The former is mainly internal project man
14、agement on behalf of the enterprise system, organization, preparation work in the construction, production control, the related costs such as wages, protect labor costs and benefits expenses, etc. While the latter represent entities applied in the engineering construction stage engineering cost or t
15、o its created all kinds of spending, cover the cost of staff working hours, equipment material expenses, he kind of direct cost expenses, etc. 2 the construction stage of cost control of construction enterprise project included with the real problem Engineering construction enterprises in constructi
16、on stage of cost control, due to the limited control consciousness, method way backward, poor solution implementation and some disappointing reality problems. Some construction enterprises cost control plan, because there is no system completes the related fees detailed accounting, research and veri
17、fication, make the cost budget, management, how to stay on the surface form, can not achieve good control effect. At the same time, the construction and management personnel at all levels are lack of good cost control consciousness, is unable to carry out comprehensive cost of inspection, evaluation
18、 and validation. Units, departments, construction team, personnels overall quality level is uneven, also makes them unable to positive incentive for cost control. Therefore, construction enterprises should create the perfect system of economic responsibility, cost control, cost control index, thus e
19、ffectively prevent the disadvantages of construction phase are included in the problem. In the aspect of construction plan formulated, the construction unit should fully consider staff comprehensive ability, team staff, applicability, technology features, engineering machinery and equipment standard
20、, structure characteristics and economic, natural environment conditions in construction site. Should create good applicable construction plan, ensure reasonable clear its technical and economic indicators. Current our country construction enterprise undertake project construction phase, the more no
21、t reasonable science pays attention to the construction plan comparison, measure the scientific nature, or just introduce a measure, affect the effectiveness of the design plan. 3 construction enterprise engineering construction cost optimization control 3, 1, introducing the advanced construction p
22、rocess technology, optimization of site management The optimal design of engineering construction, first you need to plan as a whole, clear schedule and quality control target. Scientific selection and then should be good construction schemes, carefully creating operation guidelines. For all kinds o
23、f mechanical equipment should be high quality setting, planning construction site, creating a good construction conditions. For saving the car transport distance, for example, can choose all kinds of service road route optimization, and can be prefabricated field layout. For convenient transportatio
24、n and smooth traffic environment, improve efficiency of prefabricated building, layout prefabricated field can be optimized. Moreover, for the smooth completion of the construction period, goals, improve construction efficiency, should introduce modern science advanced construction technology, const
25、ruction technology, improve equipment application efficiency, control costs, reduce dont need to create a good cost effective. For various resources should be optimal allocation of resources, improving efficiency, manifests the good application value, and avoid unnecessary waste, or a blind steal ph
26、enomenon of progress. Through optimization of construction project quality control should be to reduce potential quality, implement reasonable repair processing. In addition, should strengthen the protection of all kinds of finished product material control, implementation of the optimization of tec
27、hnology management, according to the technical characteristics of all kinds of engineering tasks reflect different, should implement detailed analysis research, achieve precise calculation, which effectively reduce the cost input. Excavation in the construction stage, for example, there should not b
28、e less than the excavation or backbreak construction phenomenon. 3, 2, optimization of construction project cost budget management Construction enterprise engineering construction cost budget, cost prediction and planning management. Accurate forecasts need to be based on cost composition, project c
29、haracteristics, reasonable application of forecast ways effectively forecast future trends and evaluation project. Its early implementation cost estimates for construction, can well meet quality standards and during the construction and development goals. At the same time, also can reduce the cost i
30、nput, perfect construction scheme selection, promote the progress. Project cost plan should be based on the forecast, through the monetary model, save cost, control the construction expenses of relevant program planning and measures, and thus create the good cost control responsibility system, to la
31、y a solid foundation for cost accounting management. For this purpose, the construction enterprises should do science for engineering construction project cost budget, adhering to the principle of seeking truth from facts, application of high quality technical norm, coordinate each link of the adjus
32、tment, to ensure that the prediction, planning reasonable, perfect, true and accurate. 3, 3, strengthening the management of material supply and application control The optimization of the construction enterprise construction project cost control, supplier should pay attention to the material purcha
33、sing management, according to its own objectives, requirements, formulate scientific materials plan. Management should be based on the overall level of enterprise development, reserves, production targets, application products schedule implementation study, evaluation and measure science and rationa
34、lity of the plan. At the same time, in the stage of the material purchasing, supplier selection should be adhering to the following time, strict control and good applicable and accurate reasonable principle. Especially for all kinds of commonly used the body of the material, price comparison purchas
35、ing method should be introduced, that is, the implementation of centralized procurement public bidding mode, and realize scientific goal to reduce the cost. To prevent phenomenon timely supply of materials, should be widely available sources to introduce, implement comprehensive than for all kinds o
36、f materials research, measure its level of price, quality, transportation conditions, then the best choice material procurement suppliers, clear good price standard. Material approach phase, should implement comprehensive acceptance, approval the specific quality and quantity, put an end to cannot b
37、e applied due to poor material quality, need to purchase separately, and then delay the construction period, which could lead to an increase in costs into bad situation. To put an end to bad waste of material application, the construction enterprises should implement effective construction managemen
38、t and coordination, and optimizing acquisition management system, reduce consumption of improper phenomenon. For all kinds of materials, construction site should be perfect the planning layout, reduce the secondary handling risk, inhibit handling fee costs increase. 4 conclusion To sum up, its not h
39、ard to see how construction enterprises engineering is particularly important to effectively control construction cost, only according to the problems existing in the enterprise project cost control phase, the optimal control strategy, to create a good cost benefits, reduce costs and poor waste phen
40、omenon, improve the construction enterprise core competitive ability, make its sustainable development in an all-round way. references Sun yu jiao. 1 to strengthen the cost management is the key to do well the project management J. Journal of liaoning economy, 2010 (02) : 101-103. 2 Tian Xuekui. Theory of engineering design phase of cost control J. China agriculture accounting, 2010, (9) : 145-146.