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1、<p> INTRODUCTION project a corporate image window and effectiveness of the source. With increasingly fierce market competition, the quality of work and the construction of civilizations rising material prices f
2、luctuations. uncertainties 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
3、completion of the entire process, It is a comprehensive enterprise cost</p><p> 2, outlining the construction project cost control, the cost of the project refers to the cost and process of formation occurr
4、ed, on the production and operation of the amount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order
5、 to control costs in all project costs within the intended target. to guarantee the production and operation of enterprises benefits. </p><p> 3, the cost of the construction enterprise principles of constr
6、uction 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
7、core, Construction Project Manager in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles.</p><p> 3.1 Principles lowest cost. While various mi
8、ning 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. </p><p> 3.2 o
9、verall cost control principles. Cost Management is a comprehensive enterprise-wide, and full management of the entire process, also known as the "three" of management. </p><p> 3.3 Dynamic Control
10、 principle. Construction of the project is a one-time, cost control should emphasize control of the project in the middle, that is, dynamic control. </p><p> 3.4 principle of management by objectives. Manag
11、ement objectives include : setting goals and decomposition, the goal of responsibility and implementation of the aims of the inspection results of the implementation, evaluation of the goals and objectives that form the
12、management objectives of the planning, implementation, inspection, processing cycle, PDCA.</p><p> 3.5 responsibility, authority, in light of the profit principle. Construction of the project, project manag
13、er 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 control in the performance of regular exami
14、nation and appraisal of implementation of a crossword punishment. </p><p> 4, the construction cost control measures cost control measures. Reduce the cost of construction projects means, we should not only
15、 increase revenue is also reducing expenditure, or both also increase savings. Project Manager of the project cost management responsibility for the first, comprehensive organization of the project cost management, timel
16、y understand and analyze profit and loss situation and take prompt and effective measures; engineering technology department should ensure the qualit</p><p> 5. strengthen project cost control practical sig
17、nificance </p><p> 5.1 to participate in market competition, will face a tough test of the market. Now the construction market liberalization, implement bidding system, and the strike has very low weight, T
18、o 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. &
19、lt;/p><p> 5.2 Strengthening Project Cost control is adapt to the market competition, and strengthening internal management to the needs of their work. Efficiency increases, effective cost control and claims w
20、ill be strengthened in the future management focus. In accordance with the requirements of the market economy research, adjustment and improve the management system, to further strengthen the management of infrastructure
21、, enterprise management from the physical management to value management, thus ena</p><p> 6, the construction project cost control of construction cost control in many ways, this highlights deviation analy
22、sis. Deviation refers to the actual value of the construction costs with the planned value of the difference. Deviation analysis available Bar Graph method, the form, method.</p><p> (1) Bar Graph method is
23、 different Transverse-Line marking the 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 prop
24、ortional to the amount of their cases. Bar Graph with image, audio-visual, very clear advantages, It can accurately express construction cost deviations, but one can feel the gravity of deviation. However, this method of
25、 information below. </p><p> (2) Form method is error - Analysis of the most commonly used method, it will project code name, Construction of the cost parameters and construction cost deviation integrated i
26、nto the number one form, and in the form of direct comparison. As the deviations are shown in the table. Construction costs makes integrated managers to understand and deal with these data. flexible, applicability; infor
27、mative; forms can be handled by computer, thus saving a large amount of data to deal with the human, an</p><p> (3) curve is a total construction cost curve (S OK curve) for the partial construction costs A
28、 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 distance between construct
29、ion cost deviation. 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 pl</p><p> 7. Currentl
30、y construction enterprise project cost control analysis </p><p> 7.1 problems and the causes of the current project implementation After the restructuring projects implemented "five responsibility for
31、the costs," "100 of responsibility for the content of the output value of wages" and "contracting indicators Kau" various forms of economic management contract responsibility system. Construction
32、 projects in the Ministry of Production and quality aspects of the rapid progress. But beyond doubt is just working, regardless of the mode of production accounts still </p><p> 1. in the use of labor, not
33、by post, according to the actual needs staffing. artificially expand the expenditure of funds. </p><p> 2, material management, can be simplified to what extent on what is the level of simplification, opera
34、tional staff only to facilitate easy and timely withdrawal credit card. Consuming the works, the procedure is incomplete. not fixed by the material. placing arbitrary site materials, engineering materials stolen have occ
35、urred 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. </p><p> 3. Construction machine
36、ry efficiency is not high (example : Monthly leasing machinery and equipment), less to him, usually poor maintenance. TWA did not undergo a rigorous examination on the induction training mechanical damage to the non-norm
37、al, impact of the construction progress. </p><p> 7.2 Project Department analysis of the reasons for the losses as a project of building products Commodities direct producers, both under the contract and co
38、nstruction drawings, self-regulating organizations of the construction authority, Construction of that arrangement, the deployment of personnel, materials, equipment parts procurement, custody, use, consumption, safety,
39、Quality of management with a measure of autonomy; but also by contracting, design, Enterprises and other projects related to</p><p> 1. subjective reasons lost control of the cost of the so-called subjectiv
40、e reasons, refer to the project, can not dispose of any external influence on the control of the costs, As mentioned above the project with the Ministry of Construction for the autonomy of the cost. mainly include the fo
41、llowing aspects : </p><p> ?、?no strict cost control of the overall goal or no cost control goals. thus the cost of the project is out of control. </p><p> ?、?materials, spare parts planning, pr
42、ocurement, inspection, custody, out of the reservoir, consumption of the system is not sound. </p><p> ?、?contract measures are incomplete. Projects within the ranks of the contract is not be supporting mana
43、gement measures implemented after contracting loopholes 100, resulting in cost overruns. </p><p> ⑷ sub-loopholes. Projects contingent on the labor subcontractor, the contracting not-included, to allocate m
44、ore projects; or sub-unreasonable price; or the extensive use of sub-teams, resulting in super funds arrears sub-teams such phenomena occurring; or to link a number of external units, all lead to the rehabilitation costs
45、 are all linked by the Department of the project. </p><p> ⑸ serious quality problems. serious losses Project Department, almost all relatively serious quality problems, resulting in rework, repair, It seem
46、s a repetition of construction, increase the costs of construction. </p><p> ?、?construction equipment utilization rate is not high. Some of the projects undertaken projects a loss what to do, To ensure unin
47、terrupted construction, acquisition or blind items transferred from other large equipment reserve, even bought some of the projects do not require the equipment, resulting in long-term suspension equipment. , Constructio
48、n</p><p> ?、?unreasonable arrangements. During the construction process, the project was not in a reasonable allocation of manpower, materials, equipment time and other resources. lead to a waste of sabotage
49、 work,resulting vedone and soon. </p><p> ?、?more accidents. the loss of the item, Most of the projects have occurred in the Department of varying degrees of security incidents and minor injuries affected em
50、ployees work injuries have affected staff work, Also the cost of medical expenses, but can also enable the staff of physical and skills decline, reduced labor and labor efficiency; fatal accidents resulting in huge pensi
51、on costs to be incurred, directly increasing costs, and may also affect sentiment reduce production efficiency. </p><p> ?、?overhead control ineffective. the loss of the item, almost all of this problem. The
52、 largest of these is the administrative expenses, travel, transport costs and operational Hospitality. </p><p> ?、?chaotic financial management. shown in the following ways : First, no complete financial man
53、agement system; Second, currency and capital management; Third debts inaccurate confirmation, settlement is not timely; Fourth, income, the calculation of the costs of inaccurate, the cost is not real, and losses are not
54、 allowed;Final is a poor basis of accounting, accounts were inconsistent. The existence of these problems will inevitably affect the accuracy of cost information. then caused the loss of</p><p> ?、?contract
55、management confusion. the loss of the item, Most of the projects the Ministry failed contract management awareness, knowledge of the contract, and have little do not understand the basic elements of the contract, contrac
56、t management led to confusion, enterprises suffered huge economic losses. </p><p> 2. the influence of objective factors of the project is to increase the total cost of a connection so-called objective fact
57、ors, Project Department is unable to control its own and must take place or because there are things or phenomena. These factors for the emergence of the cost incurred, Project Department is not the objective to control
58、costs. They are : </p><p> ⑴ costs. Some enterprises in order to gain access to a particular market in the qualifications, thereby meeting the quality of construction projects built on the premise that righ
59、t to take the tender bid price is lower than the cost of bidding strategy for the final bidding process, in the operating strategy is bound to happen, but projects are concerned, no matter what steps are taken it will be
60、 difficult to make these projects profitable. </p><p> ⑵ geological changes. the geological conditions are inconsistent with the design, Projects will be forced to change the construction method, thus affec
61、ting the construction period, so that the total project costs. the same time will also cost breakdown of a larger change. </p><p> ⑶ climate change. Winter, Construction of the rainy season and the number o
62、f days of sandstorms construction increase, the Ministry will allow the project to increase various fees. </p><p> ⑷ design changes. various engineering design changes so that the project will cost changes
63、affect the total project cost. </p><p> ⑸ enterprises raise requirements. In order to achieve a certain goal, Enterprises sometimes requires projects in the Ministry of Construction Organization war or to a
64、chieve a certain quality standards, However, as the Department of projects in the process of implementing arrangements or less thorough understanding of the deviation, in the majority of cases formed a human fight, fight
65、 equipment, fight funds or improving quality standards. </p><p> ?、?construction design less reasonable. As a construction site with the actual difference individual projects in construction design at the ti
66、me of the existence of irrational phenomena. They all can make the cost increase. </p><p> ?、?sabotage work of the project. As work on the link between tasks or for other reasons, Projects have some sabotage
67、 work, in this period sabotage work needed to meet various costs. </p><p> 7.3 containment measures for the loss of the project, Projects should control the cost of the project is able to cost control measu
68、res were taken. for a project to control the cost of the project by the Ministry of control; and the project beyond the control of the costs or losses, by the enterprises should take measures to control it. </p>&
69、lt;p> 1. The cost control measures to the ministry of constraction of the project the so-called cost control measures to the Ministry of Construction of the project. refer to enterprises directly organized by the sta
70、ff and farmers contract workers, temporary workers and the labor force composed of the internal construction team, mixed construction team and construction services sub-teams composed of Construction Projects. </p>
71、<p> ?、?determine the total project cost targets and the profit and loss targets. Every one of the successful projects, in a formal pre-construction, identify the project and sub-project for the labor dates, mater
72、ials, equipment and identify. On this basis, The project will determine the profit or loss targets. </p><p> ⑵ implemented material bidding procurement. Projects must thoroughly change the past, piecemeal p
73、urchase goods, the enterprises of all projects, on all the tender for the procurement, Obviously choice of material suppliers. Meanwhile, we should fully consider the time value of money. choose a suitable form of paymen
74、t. </p><p> ?、?controllable according to the principle of cost control. The Ministry of Construction of the project team and staff, In accordance with the principle of cost control and distinguish the projec
75、t department, the construction team and the staff of the costs of monovalent responsibility. We must strictly enforce the internal inspection system for pricing, timely construction team and staff honored economic intere
76、sts. </p><p> ?、?enhance safety, and quality management. Projects must establish security, Quality is the major benefits of efficiency. actively prevent and avoid possible security, quality accidents, for th
77、e accident-prone regions of constant surveillance. </p><p> ⑸ strengthen contract management. All of the projects, Need for a designated person responsible for contract management, with the other units or i
78、ndividuals from the economic, technical, labor matters, must sign the formal contract. </p><p> ?、?improve the management system, establish a cost-control mechanism. Projects must connect with reality, the d
79、evelopment and control of the cost to draw up rules and regulations, and to establish the cost of the project department of internal control and supervision mechanisms. </p><p> 2. Construction of the sub-i
80、tem of cost control measures in the so-called sub-Construction Projects, refers to the shoulder of the main tasks of the project subcontracted to external team of mainly construction of the project. </p><p>
81、 ?、?determined in accordance with the assembly The objectives of the sub-projects to determine the price. their specific operational process : First, According to determine the total cost of the project and the sub-units
82、 of construction commitments, identify the sub-project is the direct costs and field; Secondly, the intelligence sub-unit level, its terms should obtain the enterprise management fee, labor insurance and financial costs
83、to lower the rate to 30% -50%; Third, According to the above-m</p><p> ?、?allocated in strict accordance with the requirements of the project and the clearing. Projects must be in accordance with the provisi
84、ons of the contract settlement price of the project, completion of the sub-units of qualified engineering post-mortem will be conducted on a monthly basis for the valuation and then clearing projects, sub-units will not
85、be allowed to advance baiting, and for projects. Clearing of the project, the need for timely deduction of pay various fees to establish the sett</p><p> ?、?strictly prohibited construction of higher units l
86、ink . Projects must be in accordance with the requirements of enterprises, prohibit external units linked to various forms of external construction enterprises. All enterprises in the name of the successful projects Ente
87、rprises must be directly related to the construction unit signed a contract by the project and construction of the inspection unit pricing and settlement payments. Any item shall allow the Ministry of External units to e
88、nterpris</p><p> 8 Summary of the construction project cost control is a complicated systematic project. the application needed to be applied with flexibility the actual operation be adapted to local condit
89、ions, different sizes, different construction firms and different management systems have differences, But in any case are the construction of the production and operation of enterprises in the amount of human resources,
90、 material resources and expenses, guidance, supervision, regulation and restriction. Theref</p><p><b> 一、引言</b></p><p> 項目是企業(yè)形象的窗口和效益的源泉。隨著市場競爭日趨激烈,工程質量、文明施工要求不斷提高,材料價格波動起伏,以及其他種種不
91、確定因素的影響,使得項目運作處于較為嚴峻的環(huán)境之中。由此可見項目的成本控制是貫穿在工程建設自招投標階段直到竣工驗收的全過程,它是企業(yè)全面成本管理的重要環(huán)節(jié),必須在組織和控制措施上給于高度的重視,以期達到提高企業(yè)經(jīng)濟效益的目的。</p><p><b> 二、概述</b></p><p> 工程施工項目成本控制,指在項目成本在成本發(fā)生和形成過程中,對生產(chǎn)經(jīng)營所消耗的
92、人力資源、物資資源和費用開支,進行指導、監(jiān)督、調節(jié)和限制,及時預防、發(fā)現(xiàn)和糾正偏差從而把各項費用控制在計劃成本的預定目標之內,以達到保證企業(yè)生產(chǎn)經(jīng)營效益的目的。</p><p> 三、施工企業(yè)成本控制原則</p><p> 施工企業(yè)的成本控制是以施工項目成本控制為中心,施工項目成本控制原則是企業(yè)成本管理的基礎和核心,施工企業(yè)項目經(jīng)理部在對項目施工過程進行成本控制時,必須遵循以下基本原則
93、。</p><p> 3.1 成本最低化原則。一方面挖掘各種降低成本的能力,使可能性變?yōu)楝F(xiàn)實;另一方面要從實際出發(fā),制定通過主觀努力可能達到合理的最低成本水平。</p><p> 3.2 全面成本控制原則。全面成本管理是全企業(yè)、全員和全過程的管理,亦稱“三全”管理。</p><p> 3.3 動態(tài)控制原則。施工項目是一次性的,成本控制應強調項目的中間控制,即動
94、態(tài)控制。</p><p> 3.4 目標管理原則。目標管理的內容包括:目標的設定和分解,目標的責任到位和執(zhí)行,檢查目標的執(zhí)行結果,評價目標和修正目標,形成目標管理的計劃、實施、檢查、處理循環(huán),即PDCA循環(huán)。</p><p> 3.5 責、權、利相結的原則。在項目施工過程中,項目經(jīng)理部各部門、各班組在肩負成本控制責任的同時,享有成本控制的權力,同時項目經(jīng)理要對各部門、各班組在成本控制中
95、的業(yè)績進行定期的檢查和考評,實行有獎有罰。</p><p> 四、施工成本控制措施</p><p> 成本控制措施。降低施工項目成本的途徑,應該是既開源又節(jié)流,或者說既增收又節(jié)支?!?lt;/p><p> 項目經(jīng)理是項目成本管理的第一責任人,全面組織項目部的成本管理工作,應及時掌握和分析盈虧狀況,并迅速采取有效措施;工程技術部應在保證質量、按期完成任務的前提下盡可
96、能采取先進技術,以降低工程成本;經(jīng)濟部應注重加強合同預算管理,增創(chuàng)工程預算收入;財務部主管工程項目的財務工作,應隨時分析項目的財務收支情況,合理調度資金?!?lt;/p><p> 制訂先進的經(jīng)濟合理的施工方案,以達到縮短工期、提高質量、降低成本的目的;嚴把質量關杜絕返工現(xiàn)象,縮短驗收時間,節(jié)省費用開支;控制人工費、材料費、機械費及其他間接費。</p><p> 隨著建筑市場競爭的加劇,工程
97、的單價越來越低,現(xiàn)場管理費越來越高。這就要求項目管理人員用更科學,更嚴謹?shù)墓芾矸椒ü芾砉こ?。作為管理部門也要合理的分析地區(qū)經(jīng)濟差別,防止在投入上一刀切。</p><p> 五、加強項目成本控制的現(xiàn)實意義</p><p> 5.1現(xiàn)在建筑市場放開,實行招投標制,并且標底壓得都非常低,要想創(chuàng)造效益唯一的出路就是強化內部管理,苦練內功,向內部挖潛要效益。因此,加強項目成本控制是目前一條非常現(xiàn)
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