工程项目中成本控制Project_Cost_Control

1、Project Cost Control序言：本文主要论述工程项目中成本控制问题。就成本控制原则、措施、方法和意义进行分析。作者：thinkerIntroductionProject is corporate image window and benefit of the source。 With increasingly fierce market competition， the quality of work and the construction of civilizations rising material prices fluctuations。 Uncertainties a

2、nd 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 completion of the entire process， It is a comprehensive enterprise cost management an important part， we mus

3、t organize and control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose。 介绍项目是企业形象窗口和利益的来源。与日益激烈的市场竞争，工作质量和文明的建设材料价格波动上升。不确定性和其他因素，使项目运行在一个相对恶劣的环境。所以成本控制是通过建筑工程项目的投标阶段以来的验收，直到完成整个过程,这是一个全面的企业成本管理的重要组成部分，我们必须组织和控制措施在高度注意为了提高企业经

4、济效益的实现这一目标。Outlining the Construction Project Cost ControlThe cost of the project refers to the cost and process of formation occurred， on the production and operation of the amount of human resources， material resources and expenses， guidance， supervision， regulation and restrictions, in a timely m

5、anner to prevent， detect and correct errors in order to control costs in all project costs within the intended target, to guarantee the production and operation of enterprises benefits。概述了施工项目成本控制这个项目的成本是指成本和形成的过程发生，在生产和操作的数量的人力资源、物质资源和费用、指导、监督、监管和限制,及时预防、发现和纠正错误为了控制成本在所有项目成本在预定目标，保证企业的生产经营效益。Constr

6、uction Enterprise Cost Control PrincipleConstruction 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 core, construction Project Manager

7、 in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles. 施工企业成本控制的原则建筑施工企业控制成本控制是基于成本控制的建设项目为中心，建设项目成本控制的原则是企业成本管理基础设施和核心,建设项目经理在建设部的项目成本控制的过程，我们必须遵循以下基本原则。(a) Principles lowest cost. Construction of the project cost control, the basic p

8、urpose is to cost management through various means， promote construction projects continue to reduce costs, to achieve the lowest possible cost of the objective requirements. The implementation of the principle of minimum cost, attention should be given to the possibility of reducing costs and reaso

9、nable cost of the minimum。 While various mining 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。 (一）原则成本最低.建设项目成本控制的基本目的是成本管理通过各种途径，促进建设项目继续降低成本，以达到尽可能低的成本的客观要求。实

10、现原理的最低成本，需注意的可能性降低成本和合理的成本最低.虽然不同的开采能力来降低成本，这样可能变成现实;其他必须从实际情况出发,制定主观努力可能达到合理水平的最低成本。(b） Overall cost control principles. Cost Management is a comprehensive enterprisewide and full management of the entire process, also known as the ”three of management。 The full project cost control is a system of

11、substantive content， including the departments， the responsibility for the network and team economic accounting， and so on; to prevent the cost control is everybodys responsibility, regardless of everyone。 Project cost of the entire process control requirements to control its costs with the progress

12、 of construction projects in various stages of continuous， neither overlooked nor time when， should enable construction projects throughout costs under effective control。 （b）总体成本控制的原则.成本管理是一个全面的企业范围的和完整的管理的整个过程,也称为“三”的管理。整个项目成本控制是一个系统的实质性内容，包括部门,负责网络和团队经济核算，等等；防止成本控制是每个人的责任，不管每个人。项目成本的整个过程控制要求来控制其成本

13、的发展建设项目不同阶段的连续，既不被忽视，也没有时间时，应使建设项目遍布成本进行有效控制。（c) Dynamic Control principle。 Construction of the project is a onetime， cost control should emphasize control of the project in the middle, that is， dynamic control。 Construction preparation stage because the cost is under the control of construction des

14、ign to determine the specific content of the cost, prepare cost plans， the development of a costcontrol program for the future cost control ready。 And the completion of phase cost control, as a result of cost financing has been basically a foregone conclusion， even if the deviation has been too late

15、 to rectify。 (c）动态控制原理.建设项目是一个一次性的、成本控制应该强调控制项目在中间，即动态控制.施工准备阶段,因为成本的控制之下的建筑设计来确定成本的具体内容，准备成本计划，开发的一种成本控制项目成本控制的未来做好准备。和完成阶段的成本控制，由于成本融资已基本成定局，即使偏差已经来不及纠正。（d) Principle of management by objectives。 Management objectives include： setting goals and decomposition， the goal of responsibility and impleme

16、ntation of the aims of the inspection results of the implementation， evaluation of the goals and objectives that form the management objectives of the planning, implementation, inspection， processing cycle, PDCA。 (d)原则的目标管理.管理目标包括：设定目标和分解，目标的责任和实施的目标实现的检验结果，评价的目的和目标,形成了管理目标的计划、实施、检查、处理周期,PDCA。(e） Re

17、sponsibility, authority, in light of the profit principle。 Construction of the project， project manager 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 perform

18、ance of regular examination and appraisal of implementation of a crossword punishment。 Only to do a good job duty， rights， and interests combining cost control, in order to achieve the desired results。（e）的责任，权威，在光的利润原理。建设项目中,项目经理的部门,团队肩负着责任成本控制的同时，享受成本控制的力量,项目经理部门，团队成本控制在性能定期检查和评价实施一个纵横字谜的惩罚。只做一份好工作

19、职责、权利和利益结合成本控制,以达到预期的结果.The Construction Cost Control Measures Cost control measures。 Reduce the cost of construction projects means， we should not only increase revenue is also reducing expenditure， or both also increase savings. Cutting expenditure is not only revenue， or revenue not only to cut e

20、xpenditure, it is impossible to achieve the aim of reducing costs, at least there is no ideal lower cost effective. 施工成本控制措施成本控制措施。降低成本的建设项目意味着，我们不仅要增加收入也减少支出，或两者同时增加储蓄。削减支出不仅是收入或收入不仅削减支出,这是不可能实现的目的，降低成本，至少没有理想的低成本有效的.Project Manager of the project cost management responsibility for the first， compr

21、ehensive organization of the project cost management, timely understand and analyze profit and loss situation and take prompt and effective measures； engineering technology department should ensure the quality， Regular tasks to complete as much as possible under the premise adopt advanced technology

22、 in order to reduce costs； Ministry of Economic Affairs should strengthen budget management contract， the project to create the budget revenue； Finance Ministry in charge of the projects financial, Analysis of the project should keep the financial accounts of reasonable scheduling of funds。 Develop

23、advanced economies reasonable construction program， which can shorten the period, and improve quality, reduce costs purpose； paid attention to quality control to eliminate redone， shorten the acceptance and reduce expenses； control labor costs， material costs， Machinery and other indirect costs。 项目经

24、理的项目成本管理责任第一,全面组织的项目成本管理，及时了解和分析损益情况，采取及时有效的措施；工程技术部门应确保质量、常规任务完成尽可能多的前提下采用先进技术，以降低成本；经济部应加强预算管理合同，想要创建的项目预算收入;财政部负责项目的财务分析、项目应该保持金融账户资金的合理安排。发展先进经济体合理的施工程序，它可以缩短周期，提高质量、降低成本的目的；注重质量控制消除重做,缩短验收和减少开支;控制劳动力成本、材料成本、机械和其他间接成本.With the construction market competition intensifies， more and the price low，

25、the scene increasingly high management fees。 This requires project managers to more scientific and more rigorous management approach to the management of the project。 As a management departments should be a reasonable analysis of regional economic disparities， to prevent the input across the board.

26、From the foregoing analysis， project management and cost control are complementary， it is only by strengthening project management， can control project costs； only achieve cost control project aims to strengthen the management of construction project can be meaningful。 Construction of the project co

27、st control of construction reflects the nature of project management features， and represents construction project management at the core. Construction of the project cost control of construction project management performance evaluation of the objectivity and fairness of the scale。与建筑市场竞争的加剧，更多，价格低

28、，现场越来越昂贵的管理费。这需要项目经理更科学、更严格的管理方法来管理项目。作为一个管理部门应该是一个合理的分析区域经济差异，以防止输入整个董事会。从上述分析、项目管理和成本控制是互补的，只有通过加强项目管理，可以控制项目成本；只有实现成本控制项目旨在加强建设项目的管理可以有意义的。建设项目成本控制的建筑反映了项目管理功能的性质，代表了建设项目管理的核心。建设项目成本控制的建设项目管理绩效评价的客观性和公平性的规模.Strengthen Project Cost Control Practical Significance(a） Strengthen project cost control

29、railway construction enterprises out of their predicament， the need to increase revenue. At present， the railway construction enterprises just into the market， to participate in market competition， will face a tough test of the market。 Now the construction market liberalization, implement bidding sy

30、stem， and the strike has very low weight， to 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.加强项目成本控制的现实意义（一)加强项目成本控制铁路建筑施工企业的困境，需要增

31、加收入。目前，铁路施工企业刚刚进入市场，参与市场竞争，将面临严峻考验的市场。现在，建筑市场自由化，实现招标系统,罢工已经非常低的重量，创造效率是唯一的办法，加强内部管理，并改善他们的内部条件、内部效率的潜力。因此，加强项目成本控制是一个非常现实的方式。 （b） Strengthening Project Cost control is adapted to the market competition， and strengthening internal management to the needs of their work。 With the railway enterprises r

32、apid development, construction increasingly fierce market competition. For a period of time， the railway construction enterprises will face the increasingly fierce market challenges Construction of the business environment difficult to be improved。 Efficiency increases, effective cost control and cl

33、aims will be strengthened in the future management focus. This requires the railway construction enterprises should respect the unity of the work to reduce costs and enhance efficiency objectives。 In accordance with the requirements of the market economy research， adjustment and improve the manageme

34、nt system, to further strengthen the management of infrastructure, enterprise management from the physical management to value management, thus enabling cost management into enterprise management centers。(b）加强项目成本控制是适应市场竞争，加强内部管理的需要，他们的工作。随着铁路企业的快速发展，建设日益激烈的市场竞争。在一段时间内,铁路施工企业将面临日益激烈的市场挑战建设的商业环境很难得到改

35、善。效率提高，有效的成本控制和宣称将在未来加强管理焦点。这需要铁路施工企业应该尊重团结的努力降低成本和提高效率的目标。按照市场经济的要求研究,调整和完善管理体制,进一步加强基础设施的管理，企业管理从物理管理价值管理，从而使成本管理到企业管理中心。Construction Poject Cost Control MethodConstruction cost control method of many， this highlights deviation analysis. Deviation refers to the actual value of the construction cos

36、ts with the planned value of the difference。 Deviation analysis may be used to a bar chart method， form method， curve method体育事业建设成本控制方法工程造价控制的方法很多，这突显出偏差分析.偏差是指实际价值的建设费用与计划的值的区别。偏差分析可用于一个条形图方法,形成方法,曲线的方法 (a） Bar Graph method is different TransverseLine marking the completion of the project has been

37、 the construction costs， End to construction projects have been completed and cost （the costeffective construction, TransverseLine length is proportional to the amount of their cases。 Bar Graph with image， audio-visual， very clear advantages， it can accurately express construction cost deviations， b

38、ut one can feel the gravity of deviation. But this method is less amount of information（一)条形图的方法是不同的横向线标记完成项目施工成本,最终建设工程已完工，成本（具有成本效益的建设、横向线长度成正比,与他们的案件数量。条形图和形象，视听，非常明显的优势,它可以准确地表达施工成本,但人会偏差的重力偏差。但这种方法更少数量的信息 （b) Form method is error analysis of the most commonly used method， it will project code n

39、ame， construction of the cost parameters and construction cost deviation integrated into the number one form， and in the form of direct comparison。 As the deviations are shown in the table, construction costs make integrated managers to understand and deal with these data. Flexible, applicability; i

40、nformative； forms can be handled by computer， thus saving a large amount of data to deal with the human， and greatly improve speed。 （b）形式的方法是错误的分析最常用的方法，它将项目代号、施工成本参数和施工成本偏差集成到一个表单,数量和形式的直接比较。随着偏差是显示在表、施工成本使集成经理理解和处理这些数据。灵活、适用性；信息;形式可以由计算机,从而节约大量的数据来处理人类，并大大提高速度。（c） Curve is a total construction cos

41、t curve （S line curve） for the partial construction costs 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 distances between construction cost deviations。 T

42、he method used is the same image analysis， and visual characteristics， but this is very difficult to direct for quantitative analysis of quantitative analysis can play a role。（c)曲线是一个总建筑成本曲线（S线曲线）的部分建筑成本差异分析方法。一个图显示实际价值的建设成本曲线，p 。建设成本的方案表示值曲线，该曲线在两个垂直建设成本之间的距离偏差。该方法使用相同的图像分析和视觉特征，但这很难直接定量分析的定量分析可以扮演

43、一个角色。Currently Construction Enterprise Project Cost Control AnalysisProblems and the causes of the current project implementation after the restructuring projects implemented ”five responsibility for the costs，” 100 of responsibility for the content of the output value of wages” and ”contracting ind

44、icators Kau” various forms of economic management contract responsibility system。 Construction 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 exist。 Some only production tasks are

45、 completed， the cost of a weak awareness cost management as dispensable. In the past two years the Department of grasping items complain， enterprise project appraisal of the indicators, all focus on the production tasks to complete， objective， fueled by such acts。 Specific indications: 目前施工企业项目成本控制分

46、析问题和原因的当前项目实施重组后实施的项目“五责任成本、“100责任的内容输出的工资价值”和“承包指标滘“各种形式的经济管理承包责任制.建筑工程部门的生产和质量方面的快速进步。但毋庸置疑的是工作，不管生产方式的账户仍然存在。一些只有生产任务的完成,成本意识薄弱的成本管理作为可有可无的。在过去的两年国务院把握项目抱怨，企业项目评估的指标，都把重点放在生产任务完成,客观，受这种行为。特定的迹象：(a) In the use of labor, not by post， according to the actual needs staffing， they can complete the wor

47、k for three； can be used for lowcost trades and the use of subjects of labor costs。 To take care of relations， sensibilities and TWA also retained his spare time。 Workers can be indifferent to the production and operation， but the monthly wages， allowances, and bonuses can spend less。 Artificially e

48、xpand the expenditure of funds。 （一）在使用劳动,而不是通过邮寄,根据实际需要人员，他们可以完成工作三；可用于低成本交易和使用主题的劳动力成本。照顾关系、情感和两个还保留他的业余时间。工人可以漠视生产和操作,但是每月的工资和奖金、津贴、花费更少。人为地扩大支出的资金。(b) Material management can be simplified to what extent on what is the level of simplification， operational staff only to facilitate easy and timely

49、withdrawal credit card， and some kind of engineering materials and book a difference to thousands of dollars， tens of thousands or even hundreds of some of its few. Consuming the works, the procedure is incomplete. Not fixed by the material. Placing arbitrary site materials， engineering materials st

50、olen have occurred 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。 （b）材料管理可以简化到什么程度级别是什么上的简化，方便操作人员只有简单和及时撤离信用卡，和一些类型的工程材料和书影响成千上万的美元,成千上万甚至数以百计的一些很少。消费作品，过程是不完整的.没有固定的材料。将任意网站材料、工

51、程材料被盗不时发生;消费配件不审查,糟糕的另一方面，很少有人来修理；填补空的燃料消耗的结果是秘密地把石油销售.（c) Construction machinery efficiency is not high （example: Monthly leasing machinery and equipment）， less to him， usually poor maintenance。 With mechanical equipment failure analysis is not objective and subjective reasons， not to pursue the re

52、sponsibility of the parties, have bad information on the exchange， no other information on。 TWA did not undergo a rigorous examination on the induction training mechanical damage to the nonnormal， impact of the construction progress。 (c）工程机械效率不高（例如：每月租赁机械和设备),更少的他,通常保养不善.与机械设备故障分析不是客观和主观原因,不追究当事人的责任

53、，有不良信息的交换，没有其他的信息.两个没有经过严格的检查在入职培训机械损伤非正常，影响施工进度.In summary， the current project of cost management， accounting only after the accounting, rather than advance the prevention and control things。 The reasons are： lack of cost awareness。 Simply that the cost of management is the financial sector or the superior leadership， have nothing to do with