《工程成本核算与分析》课件-工程成本分析的实训案例分析

项目实训案例分析Projectpracticalcaseanalysis综合分析Comprehensiveanalysis在选择方法时需要重点关注两个关键：Whenchoosingamethod,itiscrucialtofocusontwokeyaspects:综合分析是对分析技术方法的综合应用Thecomprehensiveanalysisofaprojectinvolvestheapplicationofintegratedanalysismethods基础数据能否适用该方法Whetherthefundamentaldataappliestothemethod得出的结果是否可解释Whethertheresultingoutcomesareinterpretable课程导入CourseIntroduction振兴小学后勤楼项目建筑面积2780m2，振兴建筑公司以653万元投标报价成为中标人。项目通过竣工验收后，公司对项目进行了成本决算ThebuildingareaofthelogisticsbuildingprojectofZhenxingPrimarySchoolis2780squaremeters.ZhenxingConstructionCompanywonthebidwithabidpriceof6.53millionyuan.Afterthecompletionacceptanceoftheproject,thecompanyconductedacostsettlementfortheproject发包单位ContractingUnit南宁市教育局NanningCityEducationBureau开工日期：2022.1CommencementDate:2022.1工程名称Projectname振兴小学后勤楼LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面积Buildingarea2780m2金额：元Amount:yuan成本项目CostItem预算成本Budgetcost实际成本ActualCost①人工费①Laborcost756160721728②材料费②Materialcost40907204127536③机械使用费③Machineryusagefee363480360217④其他直接费④Otherdirectcosts252190252394⑤间接费用⑤Indirectcost482480472782①~⑤总计①~⑤Total59450305934657表4.1工程竣工成本决算表部分内容Table4.1Partofthecontentoftheengineeringcompletioncostsettlementtable一、案例背景I.Casebackground通过对比分析法Throughthecomparativeanalysismethod发包单位ContractingUnit南宁市教育局NanningCityEducationBureau开工日期：2022.1CommencementDate:2022.1工程名称Projectname振兴小学后勤楼LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面积Buildingarea2780m2金额：元Amount:yuan成本项目CostItem预算成本Budgetcost实际成本ActualCost①人工费①Laborcost756160721728②材料费②Materialcost40907204127536③机械使用费③Machineryusagefee363480360217④其他直接费④Otherdirectcosts252190252394⑤间接费用⑤Indirectcost482480472782①~⑤总计①~⑤Total59450305934657工程竣工成本决算表部分内容Partofthecontentoftheengineeringcompletioncostsettlementtable除了其他直接费与预算成本偏差不大外，剩下四个项目与预算成本都有一定程度的偏差Asidefromminorvariancesinotherdirectcostsandbudgetcosts,theremainingfouritemsexhibitsomedegreeofvariancefrombudgetedcosts降低额Reductionamount34432-368163263-204969810373降低率%Reductionrate%4.55%-0.90%0.90%-0.08%2.01%0.17%降低额=预算成本-实际成本Reduction=budgetcost-actualcost降低额为正数，说明节约了成本，是节支

Thereductionamountispositive,itindicatescostsavings,whichmeanssaving降低额为负数，说明超出了成本，是超支

Thereductionamountisnegative,itmeansexceedingthecost,whichindicatesoverspending对五个成本项目的降低额进行计算发现，人工费、机械使用费和间接费用是节支的，而材料费和其他直接费是超支的Incalculatingthereductionsinthecostsoffiveprojectitems,wefoundthatlaborcosts,machineryusagefees,andindirectcostsareunderbudget,whilematerialcostsandotherdirectcostsareoverbudget二、综合数据对比分析法II.ComprehensiveDataComparativeAnalysisMethod发包单位ContractingUnit南宁市教育局NanningCityEducationBureau开工日期：2022.1CommencementDate:2022.1工程名称Projectname振兴小学后勤楼LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面积Buildingarea2780m2金额：元Amount:yuan成本项目CostItem预算成本Budgetcost实际成本ActualCost降低额Reductionamount降低率%Reductionrate%①人工费①Laborcost756160721728344324.55%②材料费②Materialcost40907204127536-36816-0.90%③机械使用费③Machineryusagefee36348036021732630.90%④其他直接费④Otherdirectcosts252190252394-204-0.08%⑤间接费用⑤Indirectcost48248047278296982.01%①~⑤总计①~⑤Total59450305934657103730.17%使用构成比率法对各成本项目的占比进行分析：用每个项目的实际成本除以1-5项的实际总成本得到每个成本项目占成本的比重。对比同期同类项目，从而进一步探明异常之处。Usingthemethodofcompositionratioanalysistoanalyzetheproportionofeachcostitem:Dividetheactualcostofeachitembythetotalactualcostofitems1-5toobtaintheproportionofeachcostitemtothetotalcost.Compareprojectsofthesametypeandperiodtofurtheridentifyanomalies.工程竣工成本决算表部分内容Partofthecontentoftheengineeringcompletioncostsettlementtable占成本比重Theproportiontothecost12.16%69.55%6.07%4.25%7.97%同期同类项目占比Proportionofsimilarprojectsinthesameperiod12.20%68.10%6.10%4.30%9.30%差值Variation-0.04%1.45%-0.03%-0.05%-1.33%三、综合数据构成比率法III.ComprehensiveDataCompositionRatioAnalysisMethod在对比分析法和构成比例法计算的总成本分析结果基础上，对各项目的成本情况进行逐一分析Basedonthetotalcostanalysisresultscalculatedusingthecomparativeanalysismethodandthemethodofcomponentratio,weconductadetailedanalysisofthecostsforeachproject考察哪个因素对成本影响较大Examinewhichfactorshaveagreaterimpactoncosts人工费相较预算成本Thelaborcostscomparetobudgetedcosts较大幅度下降（4.55%）Hasasignificantdecrease(4.55%)与同期同类项目差异不大（0.04%）Thedifferencewithsimilarprojectsduringthesameperiodisnotsignificant(0.04%)四、展开IV.Expansion因素分析法Factoranalysismethod项目Project单位Unit计划Plan实际Actual人工用量Theamountoflaborused工日Workday1112011456人工单价Unitpriceoflabor元/工日yuanperworkday6863表4.2人工费的成本构成表Table4.2CostCompositionofLaborCost人工的用量Theamountoflaborused人工的单价Unitpriceoflabor因素分析法Factoranalysismethod替代基数=11120×68=756160Substitutionbase=11120×68=756160从影响的绝对值来看，单价变动对总成本的影响大于用量变动对总成本的影响Theimpactofunitpricechangesontotalcostsisgreaterthantheimpactofquantitychangesontotalcosts,intermsofabsolutevalue第一次替代（数量指标—人工用量）Thefirstsubstitution(QuantityIndicator-Theamountoflabor)用量因素：11456*68=779008Quantityfactor:11456*68=779008第二次替代（质量指标—人工单价）Thesecondsubstitution(QualityIndicator-Thelaborunitprice)单价因素：11456*63=721728Unitpricefactor:11456*63=721728成本增加Costincrease成本降低Costdecrease影响人工费的因素Thefactorsaffectinglaborcosts五、人工费单项分析V.LaborCostItemizedAnalysis用量因素影响：Impactofquantityfactor:779008-756160=22848用量因素影响：Impactofquantityfactor:721728-779008=-57280该因素属于内部因素还是外部因素呢？Isthisfactorinternalorexternal?经济低迷投资降低Theeconomicdownturnandreducedinvestment在建工程数量减少Adecreaseinthenumberofprojectsinprogress公司进一步查明单价降低原因：Thecompanyfurtherinvestigatedthereasonsforthedecreaseinunitprice:劳动力供过于求价格下降Anoversupplyoflaborresultinginadecreaseinlaborcosts指的是本月材料整体为节约支，即实际成本比计划成本节约了2%Itreferstotheoverallmaterialcostsforthismontharesaved,meaningtheactualexpenditureis2%lessthantheplannedcost经济低迷是企业自身难以控制的原因因此该原因属于外部经济因素Theeconomicdownturnisafactorbeyondacompany'scontrol,henceitfallsunderthecategoryofexternaleconomicfactors公司应当先对人工费单价的原因进行分析Thecompanyshouldfirstanalyzethereasonsfortheabnormalunitlaborcost五、人工费单项分析V.LaborCostItemizedAnalysis该因素属于内部因素还是外部因素呢？Isthisfactorinternalorexternal?工价的降低Thereductioninlaborcosts部分工人的工作效率降低Theefficiencyofsomeworkersdecrease公司进一步查明用量增加原因：Thecompanyfurtherinvestigatedthereasonsfortheincreaseinusagefactors:用量出现了小幅度的增长Therehasbeenaslightincreaseinusage指的是本月材料整体为节约支，即实际成本比计划成本节约了2%Itreferstotheoverallmaterialcostsforthismontharesaved,meaningtheactualexpenditureis2%lessthantheplannedcost工人工作效率下降，是企业自身可以控制的因素，属于内部经济因素Thedecreaseinworkers'efficiencyisafactorthattheenterpriseitselfcancontrol,whichbelongstointernalfactors用量因素，虽然对总成本的影响不及单价因素，但是确是导致成本增长的因素Althoughthequantityfactorhaslessimpactonthetotalcostcomparedtotheunitpricefactor,itstillleadstoanincreaseincosts五、人工费单项分析V.LaborCostItemizedAnalysis材料费相较预算成本出现了一定幅度上升（0.9%），与同期同类项目差异较大（1.45%）,对成本项目——材料费进行分析Thematerialcostshaveexperiencedasignificantincreasecomparedtothebudgetedcosts(0.9%),butdiffersignificantlyfromsimilarprojectsduringthesameperiod(1.45%).Ananalysisofthecostitem—materialcostsiswarranted发包单位ContractingUnit南宁市教育局NanningCityEducationBureau开工日期：2022.1CommencementDate:2022.1工程名称Projectname振兴小学后勤楼LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面积Buildingarea2780m2金额：元Amount:yuan成本项目CostItem预算成本Budgetcost实际成本ActualCost降低额Reductionamount降低率%Reductionrate%①人工费①Laborcost756160721728344324.55%②材料费②Materialcost40907204127536-36816-0.90%③机械使用费③Machineryusagefee36348036021732630.90%④其他直接费④Otherdirectcosts252190252394-204-0.08%⑤间接费用⑤Indirectcost48248047278296982.01%①~⑤总计①~⑤Total59450305934657103730.17%工程竣工成本决算表部分内容Partofthecontentoftheengineeringcompletioncostsettlementtable占成本比重Theproportiontothecost12.16%69.55%6.07%4.25%7.97%同期同类项目占比Proportionofsimilarprojectsinthesameperiod12.20%68.10%6.10%4.30%9.30%差值Variation-0.04%1.45%-0.03%-0.05%-1.33%六、材料费单项分析VI.MaterialCostItemizedAnalysis材料分析同样使用因素分析法进行逐项计算，影响材料费的因素主要是单价和用量通过计算我们发现：Usethefactoranalysismethodformaterialanalysis,conductingitemizedcalculations.Thefactorsinfluencingmaterialcostsareprimarilyunitpriceandquantityused.Throughcalculation,wefindthat:材料名称Materialname计量单位Measurementunit用量因素Quantityfactor单价因素Unitpricefactor影响合计TotalImpact预算用量Estimatedquantity实际用量Actualconsumption节/超Save/

Overspend影响金额Affectedamount预算单价Budgetunitprice实际单价ActualUnitPrice节/超Save/

Overspend影响金额Affectedamount

1.钢筋1.Steelbar吨Ton110112-2770038503980-13014560222602.混凝土2.Concrete立方米Cubicmeter856863-72380340350-10863011010……………………………………………………

六、材料费单项分析VI.MaterialCostItemizedAnalysis主要材料——钢筋Mainmaterial-steelbar单价上涨原因：Thereasonsfortheincreaseinunitprices:受到单价影响最大Mostsignificantlyaffectedbyunitprice国际煤价上涨导致钢材价格上涨Theriseininternationalcoalpricesledtoanincreaseinsteelprices单价上涨原因：Thereasonsfortheincreaseinunitprices:受到单价影响最大Mostsignificantlyaffectedbyunitprice主要材料——混凝土Mainmaterial-concrete使用自有的混凝土公司产品，由于工厂离本项目较远，Thecompanyutilizeditsconcreteproducts,butsincethefactorywaslocatedfarfromthisproject,对混凝土价格上涨起到推动作用Itcontributedtotheriseinconcreteprices六、材料费单项分析VI.MaterialCostItemizedAnalysis外部经济因素Externaleconomicfactors内部管理因素Internalmanagementfactors其他材料同样可以使用因素分析法逐一进行分析Thefactoranalysismethodcanalsobeappliedtoothermaterialsforanalysis,onebyone发包单位ContractingUnit南宁市教育局NanningCityEducationBureau开工日期：2022.1CommencementDate:2022.1工程名称Projectname振兴小学后勤楼LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面积Buildingarea2780m2金额：元Amount:yuan成本项目CostItem预算成本Budgetcost实际成本ActualCost降低额Reductionamount降低率%Reductionrate%①人工费①Laborcost756160721728344324.55%②材料费②Materialcost40907204127536-36816-0.90%③机械使用费③Machineryusagefee36348036021732630.90%④其他直接费④Otherdirectcosts252190252394-204-0.08%⑤间接费用⑤Indirectcost48248047278296982.01%①~⑤总计①~⑤Total59450305934657103730.17%对于机械使用费、其他直接费和