工程成本管理的基本知识BasicKnowledgeofCo

《工程成本管理的基本知识》BasicKnowledgeof

ConstructionProjectCostManagement工程成本是指工程项目在实施过程中所发生的全部生产费用的总和，其中包括支付给生产工人的工资、奖金，所消耗的主、辅材料、构配件、周转材料的摊销费或租赁费、机械费，以及现场进行组织与管理所发生的全部费用的支出。工程项目成本是企业的主要产品成本，一般以建设项目的单位工程作为成本核算的对象，通过各单位工程成本核算的综合来反映工程项目的成本。Constructionprojectcostmanagementreferstothesumofallproductionexpensesincurredintheimplementationofaproject,includingwagesandbonusespaidtoproductionworkers,theconsumptionofmainandauxiliarymaterials,componentsandaccessories,amortizationofturnovermaterialsorrent,mechanicalfeeandallexpensesincurredinfieldorganizationandmanagement.

Theconstructionprojectcostisthemainproductcostsofanenterprise,whichgenerallytakesconstructionunit

asthebasisforcomputingcosts.Theconstructionprojectcostisreflectedbythesummationofcostaccountingofeachconstructionunit.工程项目的成本管理，通常是指在项目成本的形成过程中，对生产经营所消耗的人力资源、物质资源和费用开支，进行指导、监督、调节和限制，及时纠正将要发生和已经发生的偏差，把各项生产费用控制在计划成本的范围之内，以保证成本目标的实现。Constructionprojectcostmanagementusuallyreferstotheprocessofguiding,supervising,adjustingandrestrictingthelaborcost,materialcostandothercostsintheprocessofproductionandoperation,andtakingcorrectiveactionagainstanydeviationfrombudgetplantokeepexpenditureswithintheapprovedbudget,soastorealizethecostgoal.（一）工程成本的构成和影响因素1.Componentsofandfactorsaffectingconstructionprojectcost1、工程成本的构成及管理特点(1)Componentsofconstructionprojectcostandcharacteristicsofcostmanagement（1）建筑安装工程费用项目组成：直接费、间接费、利润和税金。Componentstoconstructionandinstallationcost:directcost,indirectcost,profitandtaxes.1）直接费

Directcost直接费由直接工程费和措施费组成。

Directcostincludesdirectengineeringcost(costincurredonlabor,materialequipment)andadditionalexpensesincurredinenvironmentalprotection,safetyandcivilizedconstructionbeforeandduringconstruction.2）间接费

Indirectcost间接费由规费和企业管理费组成。Indirectcost

includesfeesonemustpayaccordingtogovernmentregulationsandadministrationcost.3）利润

Profit利润是指施工企业完成所承包工程获得的盈利。Profitreferstotheprofitgainedbyconstructionenterprisesincompletingthecontractedprojects.4）税金

Taxes建筑安装工程税金是指国家税法规定的应计入建筑安装工程造价的营业税、城市维护税及教育费附加。Taxofconstructionandinstallationmustbecalculatedinthebudgetingprocessaccordingtothecountry’staxlaw,whichincludesthebusinesstax,urbanmaintenanceandconstructiontaxandeducationalsurtax.（2）工程成本的构成

Componentsofconstructionprojectcost工程成本是指工程项目在实施过程中所发生的全部生产费用的总和，其中包括支付给工人的工资、奖金，所消耗的主、辅材料、构配件、周转材料的摊销费或租赁费、机械费，以及现场进行组织与管理所发生的全部费用的支出。

Constructionprojectcostreferstothesumofallproductionexpensesincurredintheimplementationofaproject,includingwagesandbonusespaidtoproductionworkers,theconsumptionofmainandauxiliarymaterials,componentsandaccessories,amortizationofturnovermaterialsorrent,mechanicalfeeandallexpensesincurredinfieldorganizationandmanagement.1）工程项目成本的构成Componentsofconstructionprojectcost按成本的经济性质和国家的规定，项目成本由直接成本和间接成本组成。Accordingtotheeconomicnatureofthecostandtheregulationsofthestate,projectcostconsistsofdirectcostandindirectcost.（2）工程成本的构成Componentsofconstructioncost2）工程项目成本的形式Typesofconstructionprojectcost①根据成本管理要求划分为承包成本、计划成本和实际成本。①Accordingtowhethertheexpensescanbeconnectedtoaspecific“costobject”,itcanbedividedintobudgetcost,plannedcostandactualcost.②按生产费用计入成本的方法划分为直接成本、间接成本。Accordingtothemethodofrecordingexpensesintoproductioncost,itcanbedividedintodirectcostandindirectcost.③按生产费用与工程量关系划分为固定成本、变动成本。Accordingtotherelationshipbetweenproductioncostandquantities,itcanbedividedintofixedcostandvariablecost.（3）工程成本管理的特点Characteristicsofconstructionprojectcostmanagement1）全员性Totalemployeeinvolvement2）全面性Comprehensive3）目标性Goal-oriented4）战略性Strategic5）系统性Systematic2.施工成本的影响因素(2)FactorsAffectingConstructionProjectCost施工成本的影响因素涉及现场管理、合同管理、人员、材料、机械设备、施工技术、竣工决算、风险因素等多个方面。Thefactorsaffectingconstructioncostsinvolvefieldmanagement,contractmanagement,personnel,materials,machineryandequipment,constructiontechnology,finalaccount,riskfactors,etc..（二）施工成本控制的基本内容和要求Basiccontentofandrequirementsforcostcontrolinconstruction1、施工成本控制的系统过程与任务1.Systematicprocedureandtasksofconstructioncostcontrol（1）施工成本控制的系统过程（1）Systematicprocedureofconstructioncostcontrol施工项目成本控制包括成本预测、计划、实施、核算、分析、考核、整理成本资料与编制成本报告。Costcontrolofconstructionprojectsincludescostforecasting,planning,implementation,accounting,analysis,assessment,compilationofcostinformationandpreparationofcostreports.（2）施工成本控制的任务

Tasksofconstructioncostcontrol工程项目的成本控制，应伴随项目建设的进程逐次展开，要注意各个时期的特点和要求。Costcontrolofconstructionprojectsshouldbecarriedoutstagebystage.Attentionshouldbepaidtothecharacteristicsandrequirementsofeachperiod.1）工程前期的成本控制（事先控制）

CostControlDuringPre-contractionstage(costcontrolbeforetheconstructionprocess)①工程投标阶段。Projectbiddingstage②施工准备阶段。Constructionpreparationstage2）实施期间的成本控制（事中控制）

Costcontrolduringimplementation(costcontrolduringtheconstructionprocess)3）竣工验收阶段的成本控制（事后控制）Costcontrolduringtheprojectcompletionandacceptancestage(costcontrolaftertheconstructionprocess)2、施工成本控制的基本内容(2)The

basic

content

of

cost

controlinconstruction（1）材料费的控制Control

of

material

costs按照“量价分离”的原则，一是材料用量的控制；二是材料价格的控制。In

accordance

with

the

principle

of

"quantity

and

price

separation",

one

is

the

control

of

material

quantity;

the

other

is

the

control

of

material

price.（2）人工费的控制

Control

of

labor

cost实行“量价分离”的原则。Implement

the

principle

of

"separation

of

quantity

and

price".（3）机械费的控制Control

of

machinery

cost

-机械费用主要由台班数量和台班单价两当面决定。Machinery

costs

are

mainly

determined

by

the

number

of

shifts

and

the

unit

price

of

shifts.（4）管理费的控制

Control

of

management

fee3、施工成本控制的基本要求(3)The

basic

requirements

of

construction

cost

control合同文件和成本计划是成本控制的目标，进度报告和工程变更与索赔资料是成本控制过程中的动态资料。Contract

documents

and

cost

plan

are

the

target

of

cost

control,

progress

report

and

information

of

project

changes

and

claims

are

the

dynamic

information

in

the

p