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1、study on project cost control of construction enterprisesby: r. max widemanabstract with the increasing maturity of construction market, the competition between construction enterprises is becoming fierce. the project profit is gradually decreasing. it demands that all construction enterprises enhan
2、ce their cost control, lower costs, improve management efficiency and gain maximal profits. this paper analyses the existing problems on project cost control of chinese construction enterprises, and proposes some suggestions to improve project cost control system.key words :construction enterprises,
3、 project management, cost controlafter joining the wto, with chinese construction market becoming integrated, the competition among architectural enterprises is turning more intense. construction enterprises must continually enhance the overall competitiveness if they want to develop further at home
4、 and abroad construction market. construction enterprises basically adopt the "project management-centered" model, therefore, it is particularly important to strengthen project cost control. 1.the current domestic project cost classification and control methodscost refers to the consumptio
5、n from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. direct and indirect costs constitute the total cost, also known as production cost or manufacturing cost. enterprise product cost is the comprehensive indic
6、ator to measure enterprise quality of all aspects. it is not only the fund compensation scale, but also the basis to examine the implementation of cost plan. besides, it can provide reference for product pricingaccording to the above-mentioned definition and current domestic cost classification, con
7、struction project cost can be divided into direct costs and indirect costs. direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility cost, engineering cost and other direct cost. indirect costs mainly result from project mana
8、gement and company's cost-sharing, covering project operating costs (covering the commission of foreign projects), project's management costs (including exchange losses of foreign projects)and company's cost-sharing.at present the main method for domestic construction enterprises to cont
9、rol project cost is to analyze cost, naming economic accounting, which is the major components of cost management and the analysis of economic activities. in accordance with its scope of target and deep-level of content, gm project cost analysis method can be divided into two categories, namely, com
10、prehensive analysis of project cost and cost analysis of unit projectcomprehensive analysis of project cost. it is carried in terms of budget and final accounts, cost reduction programs and construction installation costs. the methods used are as follows: (1) comparing the estimated cost and actual
11、cost. check the result to reduce cost, lower cost index and budget status. (2) comparing actual cost and project cost. check cost reduction programs as well as the windage between the actual cost and plan cost. inspect the rationality and implementation of techniques organizational measures and mana
12、gement plans.(3) comparing lower cost of the same period last year. aanalyze causes and propose the improving direction. (4) comparison between engineering units in cost-cutting. identify the units cost-reducing, which finishes projects, with a view to further cost analysis. cost analysis of unit pr
13、oject. comprehensive analysis only understand project cost overruns or lower. if we want to get more detailed information, each cost item analysis of unit project is needed. analysis mainly from the following aspects: (1) materials cost analysis. from the view of material stock, production, transpor
14、tation, inventory and management, we can analyze the discrepancy impact of material price and quantity, the cost-reducing effectiveness resulting from various technical measures, the loss from poor management. (2) labor cost analysis . from the number of employment, hours of use, ergonomics, as well
15、 as wage situation, we can identify the savings and waste during labor use and fixed management. (3) construction machinery cost analysis. from the construction options, mechanization degree, mechanical efficiency, fuel consumption, mechanical maintenance, good rates and utilization, we can analyze
16、the yield and cost discrepancy of fixed-class ergonomics, the cost of poor classes, focused on improving mechanical utilization efficiency and waste caused by poor management.(4) management cost analysis. from construction task and organizational staffing changes, non-production personnel changes, a
17、s well as other expenditure savings and waste, we can analyze management fees and justify the rationality of expenditure.(5) technology organization measures implementing analysis. it can increase experience for future establishment and implementation of technical organization projects. (6) other di
18、rect costs analysis. focus on the analysis of second removal and water, electricity, wind, gas and other expenses situation during construction. 2. the shortcomings of cost-control methods at present, domestic construction projects cost-control methods have played a significant role for chinese cons
19、truction industry and construction enterprises to reduce cost and gain sustainable development. however, we should be aware that these methods exist some shortcomings as follows: 2.1 lack of systemization. presently, the cost control of construction enterprises is a simple control on cost. in fact,
20、project cost control is closely related with project plans and progress, quality and safety. therefore, cost control should include above-mentioned elements.2.2 lack of real time modern project management is increasingly tending real-time management and forward-looking management, paying more attent
21、ion to "promptly identify and solve problems", emphasizing as much as possible to identify and solve problems before problems occur. the current control system is to control after problems occur, which can't avoid loss. in addition, current cost-control method is static. it can't m
22、onitor and reflect timely costs change, therefore, this method can't provide the support of decision-making for projects management under construction.2.3 lack of error-checking and error-correcting mechanismthe current cost-control method is the single-class without error-checking and error-cor
23、recting mechanism. if mistakes occur in the future, we can't discover timely, or even impossible found. 2.4 lack of compatibility there is lack of compatibility between project cost-control and project finance and corporate management system. the project budget is built on ration, but project fi
24、nancial item subjects are based on current financial general regulation. this is not consistent between methods. specific to the software, financial sector of domestic construction enterprises is generally adopting some general financial software, such as uf, ibm. the software is not specifically fo
25、r the development of construction enterprise, not reflecting the special nature of construction enterprises. however, the budget software is also not considered financial aspect. the lack of compatibility leads to void labor and low management efficiency. at the same time, it increases the probabili
26、ty of error information and error decision2.5 limitation on notions and quality of personnel these days, most of construction enterprises are faced with the shortage of qualified personnel during improving cost-control system. it is difficult to find a suitable person with budget and financial knowl
27、edge and practical experience in project management. 3. suggestions for improving domestic cost-control methodsfrom the view of enterprises and projects, project cost control is a system engineering. it needs standardization and systematization, closely related to many factors. if current domestic c
28、onstruction enterprises want to establish a practical and efficient cost control systems, the cost-control methods must be improved as follows:3.1 establish systemic cost-control system according to the specific situation of enterprises, company's cost-control guiding documents should be develop
29、ed. based on current fixed budget, enterprises develop work breakdown structure of specific conditions. and on these base, along with progress, quality and safety factors, cost control system will be established ultimately, including the establishment of project cost real-time control (the first cla
30、ss by full-time staff in the execution of project cost control, reporting cycle for one week or fortnight), project cost integrated control (the second class, by financial officers in the execution of projects, reporting cycle for fortnight or a month) and corporate cost control (the third class, by
31、 company's financial sector, reporting cycle for a month or a quarter). such three class cost control system resolve the problems of real-time and error-correcting mechanism.3.2 develop specific control processes according to enterprises' specific circumstances, we should formulate specific
32、control processes, identify levels for controlling reporting periods, and arrange specific persons to monitor. throughout reporting period, two kinds of data or information need to be collected: (1) the actual execution of data, including the actual time for beginning or end, and the actual cost. (2
33、) the project scope, progress plan and budget change information. these changes may result from the clients or project teams, or from some unforeseen things such as natural disasters, labor strikes or key project team members to resign. these changes should be included in project plan and obtained t
34、he consent of customers, then new baseline plan need to establish. the scope, progress and budget of new plan may be different from initial plan.above-discussed data or information must be timely collected, so that it can become the base to update project progress and budget. for example, if the pro
35、ject reporting period is a month, data and information should be collected at the end of month as far as possible, which can guarantee progress in the updated plan and budget.3.3 improve project financial subjectbased on work breakdown structure, enpterpries should improve project financial subjects
36、 so that projects match with real-time cost control, company's financial and cost control systems, which can solve the compatibility between cost control and finance. at the same time, financial system and cost control system using the same data format, similar forms and data-sharing can improve
37、 effectively. in the short term, construction enterprise can transform the existing software and statements to achieve cost savings and reduce the impact of system transformation. in the long-term, enterprises can adopt suitable management software and build company's integrated management syste
38、m. 3.4 balance precision control and cost control when improving project control system, we should pay attention to balance precision control and cost control. cost control is through the whole process of project. under normal circumstances, enterprises can take a fixed period report. if new problem
39、s will be detected, then enterprises should increase the reporting frequency until problems are resolved. 3.5 train current staff enterprises should gradually train the existing staff for the future reserves. in any system, human element is always the first one. no matter how perfect and advanced a
40、management system is, and it ultimately relies on people. 3.6 identify core contents the core contents for cost control are team spirit, technology and work process consistency, standard management methods, foreseeing difficulties and contradictions, fostering a challenging work environment and cont
41、inuing improvement. 研究建筑施工企业的项目成本控制 马克斯.怀德曼摘要:随着建筑市场的日趋成熟,建筑施工企业之间的竞争变得激烈。项目利润逐渐减少。它要求所有施工企业加强成本控制,降低成本,提高管理效率和获得最大的利润。本文分析了在中国的施工企业项目成本控制存在的问题,并提出了一些建议来提高工程项目成本控制系统。关键词:建筑施工企业、项目管理、成本控制加入世贸组织后,中国建筑市场越来越一体化,建筑企业之间的竞争将更加激烈。建筑施工企业必须不断提高整体竞争力,如果他们想进一步发展在国内外建筑市场。建筑施工企业主要采取“项目管理为中心”的模式,因此,尤其重要的是要加强项目成本控制
42、。1、目前国内项目成本分类和控制方法成本是指生产和销售消费的某些产品,性能的各种货币转为物化劳动和劳动消耗。直接和间接成本构成的总成本,也称为生产成本或制造成本。企业产品成本是综合指标来衡量企业质量的所有方面。它不仅是基金补偿范围,但也依据检查实施成本计划。此外,它可以为产品定价提供参考。根据上述定义和当前国内成本分类、施工项目成本可以分为直接成本和间接成本。直接成本包括材料成本、人员成本、施工机械成本,材料运输费用,临时设施费用,工程费用和其他直接成本。间接成本是导致项目管理和公司的费用分担,涵盖项目运营成本(包括欧盟委员会的外国项目),项目的管理成本(包括外汇损失的外国项目)和公司的费用分
43、摊。目前主要的方法对国内建筑施工企业项目成本控制分析成本、命名经济核算,这是主要的组件的成本管理和经济活动分析。根据目标的范围和深层次的内容,通用项目成本分析方法可以分为两类,即综合分析项目成本和项目成本分析的单位。综合分析项目成本。它是在条款进行的预算、决算、成本降低计划和施工安装成本。使用方法如下:(1)比较估计成本和实际成本。检查结果为降低成本而降低成本指数和预算状况。(2)比较实际成本和项目成本。检查成本降低项目以及偏差之间的实际成本和计划成本。检查的合理性和实现的技术组织措施和管理计划。(3)比较低的成本比去年同期。分析原因和提出了改进方向。(4)对比工程单位在削减成本。确定单位成本
44、,完成项目,为了进一步的成本分析。单位工程成本分析。综合分析只有理解项目成本超支或更低。如果我们想要得到更详细的信息,每个成本项目分析,项目单位需要。分析主要从以下几个方面:(1)材料成本分析。从视图的材料库存、生产、运输、库存和管理,我们可以分析差异影响材料价格和数量、成本有效性产生的各种技术措施,管理不善所造成的损失。(2)劳动成本分析。从就业的数量、使用时间、人类工程学,以及工资的情况,我们可以识别储蓄和浪费在分娩过程中使用和固定的管理。(3)施工机械成本分析。从建设选项、机械化程度、机械效率、燃料消耗、机械维修、良好率和利用率,我们可以分析产量、成本差异的人体工程学,成本固定的班级贫困
45、类,集中在改善机械利用率和废物管理不善造成的。(4)管理成本分析。从施工任务和组织人员的变动,非生产人员的变化,以及其他支出储蓄和浪费,我们可以分析管理费用支出的合理性和证明。(5)技术组织措施实施分析。它可以增加经验,为未来建立和实施技术组织项目。(6)其他直接成本分析。着重分析第二移除和水、电、风、气等费用情况在施工期间。2、成本控制方法的不足目前,国内建筑工程成本控制方法已经扮演了重要的角色,中国建筑行业和建筑施工企业降低成本和获得可持续发展。然而,我们应该意识到这些方法存在一些缺点如下:2.1缺乏系统化。目前,施工企业的成本控制是一个简单的控制成本。事实上,项目成本控制密切相关的是项目计划和进度、质量和安全。因此,成本控制应包括上述元素。2.2缺乏真正的时间现代项目管理是越来越倾向和前瞻性管理实时管理,注重“及时识别和解决问题”,强调尽可能地识别和解决问题问题出现之前。当前的控制系统是控制问题出现后,它不能避免损失。此外,目前的成本控制方法是静态的。它
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