完整版工程管理专业外文翻译 项目成本控制剖析

河南理工大学本科毕业设计

项目成本控制

1施工企业成本控制原则

施工企业的成本控制是以施工项目成本控制为中心，施工项目成本控制原则是企业

成本管理的基础和核心，施工企业项目经理部在对项目施工过程进行成本控制时，必须遵循以下基本原则。

1.1成本最低化原则。施工项目成本控制的根本目的，在于通过成本管理的各种手段，促进不断降低施工项目成本，以达到可能实现最低的目标成本的要求。在实行成本最低化原则时，应注意降低成本的可能性和合理的成本最低化。一方面挖掘各种降低成本的能力，使可能性变为现实；另一方面要从实际出发，制定通过主观努力可能达到合理的最低成本水平。

1.2全面成本控制原则。全面成本管理是全企业、全员和全过程的管理，亦称“三全” 管理。项目成本的全员控制有一个系统的实质性内容，包括各部门、各单位的责任网络和班组经济核算等等，应防止成本控制人人有责，人人不管。项目成本的全过程控制要求成本控制工作要随着项目施工进展的各个阶段连续进行，既不能疏漏，又不能时紧时松，应使施工项目成本自始至终置于有效的控制之下。

1.3动态控制原则。施工项目是一次性的，成本控制应强调项目的中间控制，即动态控制。因为施工准备阶段的成本控制只是根据施工组织设计的具体内容确定成本目标、编制成本计划、制订成本控制的方案，为今后的成本控制作好准备。而竣工阶段的成本控制，由于成本盈亏已基本定局，即使发生了偏差，也已来不及纠正。

1.4目标管理原则。目标管理的内容包括：目标的设定和分解，目标的责任到位和执行，检查目标的执行结果，评价目标和修正目标，形成目标管理的计划、实施、检查、处理循环，即PDCA!环。

1.5责、权、利相结的原则。在项目施工过程中，项目经理部各部门、各班组在肩负成本控制责任的同时，享有成本控制的权力，同时项目经理要对各部门、各班组在成本控制中的业绩进行定期的检查和考评，实行有奖有罚。只有真正做好责、权、利相结合的成本控制，才能

收到预期的效果。

2施工成本控制措施

成本控制措施。降低施工项目成本的途径，应该是既开源又节流，或者说既增收又节支。

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施工组织设计与工程量清单的编制

只开源不节流，或者只节流不开源，都不可能达到降低成本的目的，至少是不会有理想的降低成本效果。

项目经理是项目成本管理的第一责任人，全面组织项目部的成本管理工作，应及时掌握和分析盈亏状况，并迅速采取有效措施；工程技术部应在保证质量、按期完成任务的前提下尽可能采取先进技术，以降低工程成本；经济部应注重加强合同预算管理，增创工程预算收入；财务部主管工程项目的财务工作，应随时分析项目的财务收支情况，合理调度资金。

制订先进的经济合理的施工方案，以达到缩短工期、提高质量、降低成本的目的；严把质量关杜绝返工现象，缩短验收时间，节省费用开支；控制人工费、材料费、机械费及其他间接费。

随着建筑市场竞争的加剧，工程的单价越来越低，现场管理费越来越高。这就要求项目管理人员用更科学，更严谨的管理方法管理工程。作为管理部门也要合理的分析地区经济差别，防止在投入上一刀切。综上分析，施工项目管理与项目成本控制是相辅相成的，只有加强施工项目管理，才能控制项目成本；也只有达到项目成本控制的目的，加强施工项目管理才有意义。施工项目成本控制体现了施工项目管理的本质特征，并代表着施工项目管理的核心内容。施工项目成本控制是施工项目管理绩效评价的客观、公正的标尺。

3加强项目成本控制的现实意义

3.1加强项目成本控制是铁路施工企业摆脱困境，增加收入的需要。目前铁路施工企业刚刚推向市场，参与市场竞争，将面临着严峻的市场考验。现在建筑市场放开，实行招投标制，并且标底压得都非常低，要想创造效益唯一的出路就是强化内部管理，苦练内功，向内部挖潜要效益。因此，加强项目成本控制是目前一条非常现实的途径。

3.2 加强项目成本控制是适应市场竞争形势，加强企业内部管理工作的需要。随着铁路企业的快速发展，建筑市场竞争越来越激烈。今后一段时期，铁路施工企业将面临日趋激烈的市场挑战，施工企业的经营环境难有大的改善。增收提效，强化成本控制与索赔将是今后加强经营管理的重点。这就要求铁路施工企业要把各方面的工作统一到降低成本、提高效益的目标上。按照市场经济的要求钻研、调整和完善管理体制，进一步

加强各项基础管理工作，将企业管理从实物管理转向价值管理，从而使成本管理成为企

业管理的中心。

4目前施工企业项目成本控制分析

当前项目成本的问题及原因。当前项目部实行项目转型后实行了“五项费用包

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河南理工大学本科毕业设计

干”、“百元产值工资含量包干”以及“承包指标倒扣”等多种形式的经济承包责任制管理，项目部在施工生产和队伍素质方面都有了长足的进步。但毋容置疑的是只管干活，

不管算帐的生产模式仍然存在。有的只顾生产任务的完成，成本意识淡薄，把成本管理看作可有可无。近两年来在抓项目部达标升级，企业考核项目部的指标时，都重点放在生产任务完成上，客观上助长了这种行为。具体表现为：

4.1在劳动力使用上，不按岗、不按实际需要配备人员，两人能完成的工作安排三

人，可使用低工费的工种而使用高工费的劳力。为了照顾关系、情面、临时工闲时也留用，职工可不闻不问生产经营状况，但每月的工资、补贴、奖金不能少拿，人为地扩大经费的支出。

4.2在物资管理方面，能简化到什么程度就简化到什么程度，业务人员只图方便省

事、不及时退卡入帐，有的工程材料实物与帐面相差几万元，甚至几十万元的不乏其数。在工程材料领用上，手续不齐全，不按定额发料。工地材料摆放乱，工程材料被盗的现象时有发生；配件领用不审查，坏了就换，很少有人去修复；虚填油料消耗致使有人偷偷地把油卖掉。

4.3机械施工效率不高（例：机械设备包月租赁），车况较差，平时维护保养不善。机械设备有了故障不分析主客观原因，不追究当事人的责任，坏了有料就换，无料就等。临时工未经过严格培训考核就上岗造成机械非正常损坏，影响施工进度。

综上所述，当前项目部的成本管理，只是会计的事后核算，而不是事前预防和事中控制。原因有：成本意识淡薄，简单地认为成本管理是财务部门或者是上级领导的事，与自己无关，只是注重“生产任务的完成”和“承包盈亏”，在群体中产生“负效应”。因此，动员项目部全员参与成本控制，深化项目部的成本管理势在必行。

5小结

施工项目成本控制是一项复杂的系统工程。在适用方面需要灵活运用，实际操作应因地制宜，不同的工程规模，不同的建筑企业，不同的管理体制都有差别，但不管怎样都是建筑企业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。所以“增产节约，增收节支”是每一个建筑企业的共同点，这就需要在实践中不断的总结和提高成本控制的方式和方法，以保证项目成本目标的实现。而作为企业只有不断深化财务管理体制的改革，突出成本管理的中心地位，进一步加强成本管理, 严格成本否决，实行全员、全过程、全方位的成本控制，才能不断适应市场竞争的形势，摆脱困境，实现成本控制的目标。

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施工组织设计与工程量清单的编制

Project Cost Con trol

1 The prin ciple of cost con trol in con structi on en terprises

Cost con trol of con struct ion en terprises based on the con structi on project cost con trol as the cen tral prin ciple of the con struct ion project cost con trol cost man ageme nt is the foundation and core of the Ministry of construction enterprise project manager in the con struct ion process of the project cost con trol, must follow the followi ng basic prin ciples.

1.1 The prin ciple of the lowest cost. Con structio n of the fun dame ntal purpose of the project cost con trol, cost man ageme nt is through various means, to promote the con struct ion projects continue to reduce costs in order to achieve the lowest possible cost requirements of the target. In the impleme ntati on of the prin ciple of lowest cost, should pay atte ntio n to the possibility of reduc ing costs and reas on able the lowest cost. On the one hand the ability to tap a variety of lower costs, so that possibility into reality; the other hand, proceed from reality, through the subjective efforts to develop the lowest cost possible to achieve a reas on able level.

1.2 The overall cost control principles. Cost management is a comprehensive enterprise-wide, full, and the whole process of management, also known as "three-all" man ageme nt. The full project cost con trol system has a substa ntive con ten t, i ncludi ng all departme nts and un its of the n etwork and shift the resp on sibility of econo mic acco unting, etc., should preve nt the cost con trol is every on e's resp on sibility, every one no matter what. Project cost con trol requireme nts of the whole process of cost con trol con struct ion work to progress with the various stages of the project continuously, we can not imperfect, can not, and sometimes inten sify ing, should be made throughout the con struct ion project cost un der effective con trol.

1.3 The principle of dynamic control. Construction project is a one-time, cost control project in the middle of the control should be emphasized that the dynamic control. Preparati on phase for con struct ion cost con trol in con struct ion desig n is based on the specific content to determine cost targets, preparation of cost plans, development of a cost control program for the future to prepare for cost control. The completion phase of cost control, profit and loss has been basically a foregone conclusion due to cost, even if the error occurred, it was too late to correct.

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河南理工大学本科毕业设计

1.4 The objective of management principles. Management by objectives include: goal sett ing and decompositi on of the target in place and impleme nt the resp on sibility to check the results of implementation of the objectives, evaluation objectives and revised goals, objectives of man ageme ntpla ns for the formatio n, impleme ntatio n, exam in ati on, treatme nt cycle, the PDCA cycle.

1.5 Responsibilities, rights and interests relative to end principle. In the project con struct ion process, the project man ager of various departme nts, the team at the same time shoulder the responsibility cost control, cost control have the power, while the project man ager to the various departme nts, and team performa nee in cost con trol in specti on and evaluation of regular , the implementation of rewards and punishment. Only do a good job responsibilities, rights and interests combined cost control in order to achieve the desired results.

2 The con structi on cost con trol measures

Cost con trol measures. Way to reduce the cost of the con struct ion project should be both ope n source and reduce expe nditure, or both in come and sav in gs. Open source is not only cutti ng, or cutt ing is not only ope n source, they can not achieve the purpose of reduci ng costs, at least there will not be the ideal cost effective.

Project Cost Management Project Manager is primarily responsible for, overall organization of the Ministry of the cost of the project management, and analysis of profit and loss should be to grasp the situation and take prompt and effective measures; engineering departme nt should be to en sure quality, on schedule to complete the task un der the best of the premise adva ncedtech no logy may be take n to reduce the cost of the project; of Econo mic Affairs should focus on stre ngthe ning budget man ageme nt con tract, to create project budget revenue; Head of Finance project finance and be ready to analyze the project's financial bala nee, rati onal man ageme nt of fun ds.

Developme nt of adva need econo mic and reas on able con structi on pla n, in order to achieve shorter duration, improved quality, lower cost of purpose; strict quality control to eliminate rework, reduce inspection time and cost savings; control labor costs, material costs, mach ine costs and other overhead fee.

With the con structi on market competiti on inten sifies, more and more low-priced

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施工组织设计与工程量清单的编制

projects, site man ageme nt feesi ncreasi ng. This requires project man agers to use more scie ntific and rigorous man ageme nt approach to managing projects. Also reas on able as the man ageme nt of regi onal econo mic differe nces, to preve nt the in puts across the board. The forego ing an alysis, con struct ion project man ageme nt and cost con trol are compleme ntary, only con structi on project man ageme nt in order to con trol project costs; only achieve the purpose of the project cost con trol, con struct ion project man ageme nt makes sen se. Con structio n project cost con trol reflects the esse ntial characteristics of con structi on project man ageme nt,a nd represe ntsthe core of con struct ion project man ageme nt. Con structi on project cost con trol is the performa nee evaluati on of con struct ion project man ageme nt objective and fair ruler.

3 To stre ngthe n the practical sig nifica nee project cost con trol

3.1 Project cost con trol is to stre ngthe n the railway con struct ion en terprises out of difficulties, the n eed to in crease reve nue. Just now the market for railway con structi on enterprise, to participate in market competition, will face a severe test of the market. Now the con struct ion market liberalizati on, the impleme ntatio n of the bidd ing system, and the weight of very low base price, in order to create effective only way out is to strengthen internal man ageme nt,hard skills, the internal pote ntial to be effective. Therefore, the stre ngthe ning project cost con trol is a very realistic way.

3.2 Stren gthe n project cost con trol is to adapt to market competiti on, stre ngthe n in ternal management needs. With the rapid development of railway enterprises, the construction market more competitive. The period ahead, the railway construction companies will face in creas in gly fierce market challe nges, the con struct ion difficult bus in ess en vir onment big improveme nt. I ncome and efficie ncy, and stre ngthe n cost con trol and claims man ageme nt will stre ngthe n the focus of the n ext. This requires the con structi on en terprises should unify the various aspects of the work to reduce costs, improve efficiency targets. Study in accordanee with the requirements of the market economy to adjust and improve the management system, further strengthening the basic management, enterprise management from the physical man ageme nt to value man ageme nt, cost man ageme nt so that the cen ter of the en terprise man ageme nt.

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河南理工大学本科毕业设计

4 The curre nt con structi on project cost con trol an alysis

The curre nt cost of the project and the reas ons for the problem. Tran sformatio n of the curre nt project, after impleme ntati on of the project the Departme nt impleme nted a "lump sum fee of five," "one hundred yuan output value of lump-sum wage levels," and "contracting in dicators upside dow n" and other forms of econo mic con tract resp on sibility system man ageme nt, project departme nt of product ion and the quality of the con struct ion and have take n great strides. But no doubt that just work, regardless of mode of product ion acco unts still exist. Some Zhigu product ion tasks, cost con scious ness,the cost of man ageme nt as dispe nsable. The past two years to upgrade sta ndards in the project departme nt arrested, the Ministry of enterprise indicators assessmentproject, focus on the production tasks are completed, the objectively facilitated this behavior. Specific performa nee:

4.1 The use of the labor force, not by post, not staffed by actual n eeds, the orga ni zatio n of work they can complete three, you can use the types of low labor charge fees for using Engineering labor. In order to take care of relations, feelings, casual leisure is also retained, product ion and man ageme nt staff can be in differe nt, but the mon thly wage, subsidies, bonuses can not go without artificially expand the funding of expenditure.

4.2 In materials man ageme nt, to what exte nt can simplify to simplify to what exte nt, the bus in ess staff only for convenience and save time, not recorded timely withdrawal card, and some engineering materials differ in kind and the book a few million or even tens of million The lack of their nu mber. Recipie nts in engin eeri ng materials, the procedure is not complete, do not follow the fixed-fat feeding. Site material placed chaos, engineering materials have occurred from time stole n; accessories recipie nts not to review, a bad cha nge, very few people to repair; virtual fill in fuel consumption resulting in one secretly selling the oil.

4.3 The mecha ni cal con struct ion efficie ncy is not high (eg: mon thly leas ing mach inery and equipment), condition is poor, usually poor maintenance. With the failure of mechanical equipment is not subjective and objective reasons, did not hold the responsibility of the parties, the bad are expected to cha nge, no material on the other. TWA has not bee n rigorous training and exam in ati on for appo in tme nt of non-no rmal damage caused by mecha ni cal impact the con struct ion schedule.

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