Construction project cost management to strengthen our core issue加强建设项目成本管理是我们的核心问题

1、 Construction project cost management to strengthen our core issue of Abstract: The construction enterprises, and competition among enterprises will gradually transition from the product quality and competitive price competition. Strengthen project cost accounting, and cut public spending efficiency

2、, will become a long-term business strategy of most businesses. Keywords: construction management, project management, cost control - To strengthen the significance of cost accounting For the cost, given the different academic institutions in different concepts. Chinas 26th General Corporate Finance

3、 provides: “enterprises for the production and management of goods and provision of services such as occurred in the direct expenses, including direct wages, direct materials, merchandise purchase price, and other direct expenditures, direct total costs of production and operation of people. enterpr

4、ises to provide goods and services production and operation of the indirect costs incurred, the allocation of total costs of production and operation of people. “American Accounting Association (AAA) said:” Cost is incurred to achieve a specific purpose, or should occur the value of sacrifice, It ca

5、n be measured in monetary units. “These two concepts, and there is no essential difference between the cost, but the nations concept of cost is more specific, while the American Accounting Associations concept of cost is more universal. Construction cost, is the cost of a specific form of constructi

6、on enterprises in the production and management for access to and completion of works to pay all costs, that is, a broad construction costs. In project management, we have more contact with the concept of the construction cost in a narrow sense, that is consumed by the project construction site labo

7、r costs, material costs, construction machinery and the use of fees, charges and other direct on-site project manager for the organization occurred in construction administrative costs combined. A narrow construction costs, the occurrence of the scope of the cost limited to within the framework of a

8、 project, not including operating expenses during the period of construction enterprises, profits and taxes, is the project manager, cost accounting and control of main content. In China, usually the construction project cost management is divided into six interrelated areas, namely, cost projection

9、s, cost planning, cost control, cost accounting, cost analysis and cost assessment. In Europe and the United States and other countries, the construction project cost management, the basic steps are: cost estimates, cost estimates, cost planning, cost control, data analysis and classification. As ca

10、n be seen, both in China or the United States and Europe have emphasized the importance of the cost of forecasting and planning, that is, through scientific prediction (estimated) to develop the project cost plan to determine the cost of management objectives. However, our project cost management pr

11、actice effect was not entirely satisfactory. Some projects lack the necessary link in cost management, not a cost forecasting and planning, management there is arbitrariness; some cost of the project planning and implementation, “Liang Zhangpi” there is no basis for cost control or cost plan because

12、 of the cost of programming quality, and can not be cost plan based on cost-control, so that the cost of management towards formalization. The reason, the main problem lies in the costing aspects. Since the majority of Chinese construction enterprises have not established a sound project costing sys

13、tem, costing purpose is not strong, not the system, so that the project cost estimate and plans to lose the data base. Cost forecast and plan is not accurate, but also to enable construction project cost control, no focus. Strengthen project cost accounting, project cost management is precisely the

14、crux of the construction staff, but also the objective needs of the development of construction enterprises. First of all, to strengthen project cost of construction outside the enterprise operating environment requirements. The external business environment of construction enterprises, including po

15、licy and regulatory environment, technological environment and market environment. Nearly two decades, Chinas construction industry has implemented a project legal person responsibility system, the bidding system and the. Construction supervision system. The project legal person responsibility syste

16、m clear corporate responsibility in the engineering construction, improved construction enterprises “rent-seeking costs”; bidding system for the effective establishment of a mechanism for the construction of competition and standardize the behavior of construction companies undertaking projects; con

17、struction supervision system to promote owners technical strength and balance of construction enterprises, reducing its presence in the construction of the act to harm the interests of property owners to reduce the cost of possibilities. Environment, the greatest progress in building technology of c

18、omputer and network technology in construction management applications. Computer improve project management efficiency and provides the technical basis for cost accounting; network technology generation, in particular, the emergence of a large number of building materials website, so that the increa

19、sing transparency of the project construction cost. The construction market environment has the characteristics of an increasingly competitive market. Since Chinas economic development slowed down and the major cities of commercial housing vacancy rate remains high, while the construction market is

20、there are many scale mode of operation and management similar to the construction unit, a large number of productivity, idle, fierce competition is inevitable. Second, the strengthening of the construction project costing corporate strategy development. In China, many construction companies to carry

21、 out cost accounting there is no systematic work, mainly due to short-term result of enterprise. Adoption of cost accounting, project management to obtain the needed information. Information, as a production resource, with labor, materials, construction machinery, like the cost of their access is ne

22、eded. Information economics theory suggests that demand for information because of the expected benefits of information access to information is greater than the costs incurred. In the early stages of economic development, there are a large number of projects waiting to be building construction ente

23、rprises in order to rapid expansion, the widespread adoption of extensive business strategy. At this time, business is expected to cost accounting of the costs of expenditure is greater than the expected return, do not want the allocation of management resources in the cost accounting work, not surp

24、rising. But now developed to a mature industry, construction business development strategies shift the focus of internal management, to management for enterprise competitiveness. Many scholars have raised the cost of strategic management concepts. Today the U.S. accounting profession, and two well-k

25、nown professors Silamote Cooper said: “The strategic cost management is the use of a series of cost management methods to reduce costs while achieving and strengthening the strategic position of the objective.” Strategic cost management and cost accounting is an important part. When an item of infor

26、mation is greater than the cost of information on benefits, from the information economics perspective, the strengthening of cost accounting is not economical. However, from the enterprise cost strategic point of view, from a longer-term perspective, enterprises have a complete information system, t

27、he revenue generated would be much greater than the cost of a temporary spending accounting information. At this point, construction enterprises do not attach importance to the value of information, ignore the cost accounting will be taken in the long-term competitive disadvantage. Only through the

28、implementation of the cost of strategy, and gradually establish an information resource advantages in order to meet the strategic development needs. Second, the contents of the construction project cost accounting In the modern cost management, the concept of cost has two branches. First, the state

29、provides the financial accounting standards and corporate development of the financial system as the basis for the cost of accounting, known as corporate financial cost; the other is based on construction project management and decision-making requires the cost accounting, known as project managemen

30、t costs. Corporate financial cost and project management costs can be distinguished from the following aspects: (1) accounting for the main difference. Corporate Finance cost accounting of the main enterprise. Usually, by the construction enterprise legal person acting as head of corporate finance,

31、organizational accountants accounting firms has occurred during a certain accounting of all reasonable expenses, as a corporate financial cost. Project management, cost accounting is the main project is organized by the project manager, project management, project management personnel in accordance

32、with the needs and higher-level business requirements, the actual costs for project accounting. (2) The scope and content of the different accounting. Cost range of corporate finance the entire construction firms, accounting firms including projects under construction costs and the organization of b

33、usiness activities take place during the period expenses. The scope of the project management cost accounting for specific projects, accounting for the content included in the project took place in the construction labor costs, material costs, construction machinery costs and for the organization of

34、 the project management costs incurred in the construction and related costs. (3), accounting for different purposes. The main purpose of enterprise financial accounting is to correctly calculate enterprise in a certain accounting period of production activities take place within the actual construc

35、tion costs and the costs to be amortized, thus prepared in accordance with the provisions of the countrys external financial statements, the proper accounting of company profits and taxes payable. The purpose of the project management cost accounting cost control is to provide data and basis for the

36、 cost estimate and plan to provide information. (4), accounting in different ways. Corporate Finance Costing of national unity in accordance with established financial rules and accounting guidelines, and a complete set of accounting methods and relatively fixed. The project management cost accounti

37、ng methods are not uniform requirements, as a result of the project due to land vary. In accounting, in addition to accounting methods, but also often used statistical, technical and economic, operations research, and other general method of management science, accounting method has a flexible and d

38、iverse characteristics. (5) The accounting information processing procedures are different. General, Corporate Finance costing a strict process. By staff with appropriate qualifications in accordance with cost accounting vouchers, account books, statements and other accounting procedures to require

39、account card accounts accounts accounts accounts table and are, accurate and valid data calculations. The project management cost accounting are usually not a certain treatment procedures to deal with complex and diverse information, including accounting, does not require very precise, provided that

40、 they meet the requirements of the importance to meet the management needs can be. Can be seen that the construction project cost management, organization and management staff the project manager is to manage the accounting of costs, rather than financial cost. In practice, if the financial costs an

41、d management costs will be confused, inevitably, produced a cost accounting cycle is long, cumbersome procedures, data complexity, accounting results of the project management does not guide such phenomena had. Costing the object will be defined as the cost of management, all from a management point

42、 of view, simplify the accounting process and results, changes in the past, the application of project cost management accounting methods and accounting statements of the accounting model, will address these two contradictions, and costing more operability. Reposted elsewhere in the paper for free d

43、ownload 3, the construction project cost accounting methods To strengthen the work of construction project cost accounting, you can press the following steps: (1) The cost of the scheme established under the target costing Costing the organization the project manager as the first step is to establis

44、h the cost-accounting indicators. In order to facilitate cost control, cost accounting indicators should be placed as far as possible correspond with the cost plan. The accounting results and comparisons of the cost plan to reflect the costs and timely implementation of the plan. For example: to acc

45、ount for the actual sets ban certain types of machinery expenditure projects with the division ratio of expenses machinery, construction machinery such as user fees accounting indicators, can be integrated to reflect the utilization of construction machinery in good condition and the actual usage ra

46、te . The use of cost-accounting indicators reflect the implementation of the project cost can be avoided in the past costing too much in the accounting statements, to simplify accounting processes, improve accounting operability. (2) cost-accounting analysis of the main factors For any one project,

47、there is a large number of cost-accounting subjects, can not and does not need to be accounted for each subject, otherwise it will result in higher cost of information losses than gains. In relation to the cost factors, including the actual operations of the project the number of resource consumptio

48、n, price, and the probability of changes in resource prices. For example: for steel processing operations, the efficiency of the workers, steel processing loss and changes in steel prices and market conditions are likely to be costing factors. Project cost should be controllable cost targets. If the

49、 harmonization of procurement by enterprises of steel, steel market price of the item is not controllable costs, not as cost accounting factors. Otherwise, it should be based on the cost of steel, the proportion of total project costs and the steel market prices the probability of a change in an ana

50、lysis to decide whether to steel prices as a cost-accounting factors. For the main factors analysis methods can be used Pareto Law, ABC analysis, causal analysis diagram method. (3) Sensitivity analysis of cost-accounting indicators The main costing factors sensitivity analysis, cost control is to s

51、et the boundaries of one of the methods. Through sensitivity analysis, which is to judge the cost factor should be an accounting and control strength. For example: a project cost of 1,000 million cost reduction target amount of 500,000 yuan. Steel costs for the project a major factor in cost control

52、, the cost for 30% of the total cost, plans steel processing loss rate of 1.5%. The following steel processing loss rate in order to control the factors of cost sensitivity analysis: Steel Processing loss rate (control target) 0.5% 1.0% 1.5% 2.0% 2.5% Steel Processing Loss Amount (million) 1.5 3 4.5

53、 6 7.5 Loss control indicator on the target to reduce the amount of the cost of the impact of -6% -3% 0 3 6% In the table: Loss control target to reduce the amount of the impact of target cost = (the actual amount of loss of steel processing - Plan the amount of steel processing loss) / to reduce th

54、e amount of target cost Can be seen, steel processing loss rate on the amount of completed projects to reduce the impact of target cost is not great. To this end, the project manager can process the actual steel loss rate control between 1.0% to 2.0%. Loss of steel work in general management can be cost-accounting. (4) cost-accounting results Establishment of an information-based cost accounting system, the outcome of the project cost accounting system, the storage, is a cost-accounting work to