工程管理專業(yè)畢業(yè)設(shè)計(jì)外文翻譯(外文+翻譯).doc

study on project cost control of construction enterprisesby: r. max widemanabstract with the increasing maturity of construction market, the competition between construction enterprises is becoming fierce. the project profit is gradually decreasing. it demands that all construction enterprises enhance their cost control, lower costs, improve management efficiency and gain maximal profits. this paper analyses the existing problems on project cost control of chinese construction enterprises, and proposes some suggestions to improve project cost control system.key words ：construction enterprises, project management, cost controlafter joining the wto, with chinese construction market becoming integrated, the competition among architectural enterprises is turning more intense. construction enterprises must continually enhance the overall competitiveness if they want to develop further at home and abroad construction market. construction enterprises basically adopt the project management-centered model, therefore, it is particularly important to strengthen project cost control. 1.the current domestic project cost classification and control methodscost refers to the consumption from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. direct and indirect costs constitute the total cost, also known as production cost or manufacturing cost. enterprise product cost is the comprehensive indicator to measure enterprise quality of all aspects. it is not only the fund compensation scale, but also the basis to examine the implementation of cost plan. besides, it can provide reference for product pricingaccording to the above-mentioned definition and current domestic cost classification, construction project cost can be divided into direct costs and indirect costs. direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility cost, engineering cost and other direct cost. indirect costs mainly result from project management and companys cost-sharing, covering project operating costs (covering the commission of foreign projects), projects management costs (including exchange losses of foreign projects)and companys cost-sharing.at present the main method for domestic construction enterprises to control project cost is to analyze cost, naming economic accounting, which is the major components of cost management and the analysis of economic activities. in accordance with its scope of target and deep-level of content, gm project cost analysis method can be divided into two categories, namely, comprehensive analysis of project cost and cost analysis of unit projectcomprehensive analysis of project cost. it is carried in terms of budget and final accounts, cost reduction programs and construction installation costs. the methods used are as follows: (1) comparing the estimated cost and actual cost. check the result to reduce cost, lower cost index and budget status. (2) comparing actual cost and project cost. check cost reduction programs as well as the windage between the actual cost and plan cost. inspect the rationality and implementation of techniques organizational measures and management plans.(3) comparing lower cost of the same period last year. aanalyze causes and propose the improving direction. (4) comparison between engineering units in cost-cutting. identify the units cost-reducing, which finishes projects, with a view to further cost analysis. cost analysis of unit project. comprehensive analysis only understand project cost overruns or lower. if we want to get more detailed information, each cost item analysis of unit project is needed. analysis mainly from the following aspects: (1) materials cost analysis. from the view of material stock, production, transportation, inventory and management, we can analyze the discrepancy impact of material price and quantity, the cost-reducing effectiveness resulting from various technical measures, the loss from poor management. (2) labor cost analysis . from the number of employment, hours of use, ergonomics, as well as wage situation, we can identify the savings and waste during labor use and fixed management. (3) construction machinery cost analysis. from the construction options, mechanization degree, mechanical efficiency, fuel consumption, mechanical maintenance, good rates and utilization, we can analyze the yield and cost discrepancy of fixed-class ergonomics, the cost of poor classes, focused on improving mechanical utilization efficiency and waste caused by poor management.(4) management cost analysis. from construction task and organizational staffing changes, non-production personnel changes, as well as other expenditure savings and waste, we can analyze management fees and justify the rationality of expenditure.(5) technology organization measures implementing analysis. it can increase experience for future establishment and implementation of technical organization projects. (6) other direct costs analysis. focus on the analysis of second removal and water, electricity, wind, gas and other expenses situation during construction. 2. the shortcomings of cost-control methods at present, domestic construction projects cost-control methods have played a significant role for chinese construction industry and construction enterprises to reduce cost and gain sustainable development. however, we should be aware that these methods exist some shortcomings as follows: 2.1 lack of systemization. presently, the cost control of construction enterprises is a simple control on cost. in fact, project cost control is closely related with project plans and progress, quality and safety. therefore, cost control should include above-mentioned elements.2.2 lack of real time modern project management is increasingly tending real-time management and forward-looking management, paying more attention to promptly identify and solve problems, emphasizing as much as possible to identify and solve problems before problems occur. the current control system is to control after problems occur, which cant avoid loss. in addition, current cost-control method is static. it cant monitor and reflect timely costs change, therefore, this method cant provide the support of decision-making for projects management under construction.2.3 lack of error-checking and error-correcting mechanismthe current cost-control method is the single-class without error-checking and error-correcting mechanism. if mistakes occur in the future, we cant discover timely, or even impossible found. 2.4 lack of compatibility there is lack of compatibility between project cost-control and project finance and corporate management system. the project budget is built on ration, but project financial item subjects are based on current financial general regulation. this is not consistent between methods. specific to the software, financial sector of domestic construction enterprises is generally adopting some general financial software, such as uf, ibm. the software is not specifically for the development of construction enterprise, not reflecting the special nature of construction enterprises. however, the budget software is also not considered financial aspect. the lack of compatibility leads to void labor and low management efficiency. at the same time, it increases the probability of error information and error decision2.5 limitation on notions and quality of personnel these days, most of construction enterprises are faced with the shortage of qualified personnel during improving cost-control system. it is difficult to find a suitable person with budget and financial knowledge and practical experience in project management. 3. suggestions for improving domestic cost-control methodsfrom the view of enterprises and projects, project cost control is a system engineering. it needs standardization and systematization, closely related to many factors. if current domestic construction enterprises want to establish a practical and efficient cost control systems, the cost-control methods must be improved as follows:3.1 establish systemic cost-control system according to the specific situation of enterprises, companys cost-control guiding documents should be developed. based on current fixed budget, enterprises develop work breakdown structure of specific conditions. and on these base, along with progress, quality and safety factors, cost control system will be established ultimately, including the establishment of project cost real-time control (the first class by full-time staff in the execution of project cost control, reporting cycle for one week or fortnight), project cost integrated control (the second class, by financial officers in the execution of projects, reporting cycle for fortnight or a month) and corporate cost control (the third class, by companys financial sector, reporting cycle for a month or a quarter). such three class cost control system resolve the problems of real-time and error-correcting mechanism.3.2 develop specific control processes according to enterprises specific circumstances, we should formulate specific control processes, identify levels for controlling reporting periods, and arrange specific persons to monitor. throughout reporting period, two kinds of data or information need to be collected: (1) the actual execution of data, including the actual time for beginning or end, and the actual cost. (2) the project scope, progress plan and budget change information. these changes may result from the clients or project teams, or from some unforeseen things such as natural disasters, labor strikes or key project team members to resign. these changes should be included in project plan and obtained the consent of customers, then new baseline plan need to establish. the scope, progress and budget of new plan may be different from initial plan.above-discussed data or information must be timely collected, so that it can become the base to update project progress and budget. for example, if the project reporting period is a month, data and information should be collected at the end of month as far as possible, which can guarantee progress in the updated plan and budget.3.3 improve project financial subjectbased on work breakdown structure, enpterpries should improve project financial subjects so that projects match with real-time cost control, companys financial and cost control systems, which can solve the compatibility between cost control and finance. at the same time, financial system and cost control system using the same data format, similar forms and data-sharing can improve effectively. in the short term, construction enterprise can transform the existing software and statements to achieve cost savings and reduce the impact of system transformation. in the long-term, enterprises can adopt suitable management software and build companys integrated management system. 3.4 balance precision control and cost control when improving project control system, we should pay attention to balance precision control and cost control. cost control is through the whole process of project. under normal circumstances, enterprises can take a fixed period report. if new problems will be detected, then enterprises should increase the reporting frequency until problems are resolved. 3.5 train current staff enterprises should gradually train the existing staff for the future reserves. in any system, human element is always the first one. no matter how perfect and advanced a management system is, and it ultimately relies on people. 3.6 identify core contents the core contents for cost control are team spirit, technology and work process consistency, standard management methods, foreseeing difficulties and contradictions, fostering a challenging work environment and continuing improvement. 研究建筑施工企業(yè)的項(xiàng)目成本控制 馬克斯.懷德曼摘要：隨著建筑市場(chǎng)的日趨成熟,建筑施工企業(yè)之間的競(jìng)爭(zhēng)變得激烈。項(xiàng)目利潤(rùn)逐漸減少。它要求所有施工企業(yè)加強(qiáng)成本控制,降低成本,提高管理效率和獲得最大的利潤(rùn)。本文分析了在中國(guó)的施工企業(yè)項(xiàng)目成本控制存在的問(wèn)題,并提出了一些建議來(lái)提高工程項(xiàng)目成本控制系統(tǒng)。關(guān)鍵詞：建筑施工企業(yè)、項(xiàng)目管理、成本控制加入世貿(mào)組織后,中國(guó)建筑市場(chǎng)越來(lái)越一體化,建筑企業(yè)之間的競(jìng)爭(zhēng)將更加激烈。建筑施工企業(yè)必須不斷提高整體競(jìng)爭(zhēng)力,如果他們想進(jìn)一步發(fā)展在國(guó)內(nèi)外建筑市場(chǎng)。建筑施工企業(yè)主要采取“項(xiàng)目管理為中心”的模式,因此,尤其重要的是要加強(qiáng)項(xiàng)目成本控制。1、目前國(guó)內(nèi)項(xiàng)目成本分類和控制方法成本是指生產(chǎn)和銷售消費(fèi)的某些產(chǎn)品,性能的各種貨幣轉(zhuǎn)為物化勞動(dòng)和勞動(dòng)消耗。直接和間接成本構(gòu)成的總成本,也稱為生產(chǎn)成本或制造成本。企業(yè)產(chǎn)品成本是綜合指標(biāo)來(lái)衡量企業(yè)質(zhì)量的所有方面。它不僅是基金補(bǔ)償范圍,但也依據(jù)檢查實(shí)施成本計(jì)劃。此外,它可以為產(chǎn)品定價(jià)提供參考。根據(jù)上述定義和當(dāng)前國(guó)內(nèi)成本分類、施工項(xiàng)目成本可以分為直接成本和間接成本。直接成本包括材料成本、人員成本、施工機(jī)械成本,材料運(yùn)輸費(fèi)用,臨時(shí)設(shè)施費(fèi)用,工程費(fèi)用和其他直接成本。間接成本是導(dǎo)致項(xiàng)目管理和公司的費(fèi)用分擔(dān),涵蓋項(xiàng)目運(yùn)營(yíng)成本(包括歐盟委員會(huì)的外國(guó)項(xiàng)目),項(xiàng)目的管理成本(包括外匯損失的外國(guó)項(xiàng)目)和公司的費(fèi)用分?jǐn)?。目前主要的方法?duì)國(guó)內(nèi)建筑施工企業(yè)項(xiàng)目成本控制分析成本、命名經(jīng)濟(jì)核算,這是主要的組件的成本管理和經(jīng)濟(jì)活動(dòng)分析。根據(jù)目標(biāo)的范圍和深層次的內(nèi)容,通用項(xiàng)目成本分析方法可以分為兩類,即綜合分析項(xiàng)目成本和項(xiàng)目成本分析的單位。綜合分析項(xiàng)目成本。它是在條款進(jìn)行的預(yù)算、決算、成本降低計(jì)劃和施工安裝成本。使用方法如下:(1)比較估計(jì)成本和實(shí)際成本。檢查結(jié)果為降低成本而降低成本指數(shù)和預(yù)算狀況。(2)比較實(shí)際成本和項(xiàng)目成本。檢查成本降低項(xiàng)目以及偏差之間的實(shí)際成本和計(jì)劃成本。檢查的合理性和實(shí)現(xiàn)的技術(shù)組織措施和管理計(jì)劃。(3)比較低的成本比去年同期。分析原因和提出了改進(jìn)方向。(4)對(duì)比工程單位在削減成本。確定單位成本,完成項(xiàng)目,為了進(jìn)一步的成本分析。單位工程成本分析。綜合分析只有理解項(xiàng)目成本超支或更低。如果我們想要得到更詳細(xì)的信息,每個(gè)成本項(xiàng)目分析,項(xiàng)目單位需要。分析主要從以下幾個(gè)方面:(1)材料成本分析。從視圖的材料庫(kù)存、生產(chǎn)、運(yùn)輸、庫(kù)存和管理,我們可以分析差異影響材料價(jià)格和數(shù)量、成本有效性產(chǎn)生的各種技術(shù)措施,管理不善所造成的損失。(2)勞動(dòng)成本分析。從就業(yè)的數(shù)量、使用時(shí)間、人類工程學(xué),以及工資的情況,我們可以識(shí)別儲(chǔ)蓄和浪費(fèi)在分娩過(guò)程中使用和固定的管理。(3)施工機(jī)械成本分析。從建設(shè)選項(xiàng)、機(jī)械化程度、機(jī)械效率、燃料消耗、機(jī)械維修、良好率和利用率,我們可以分析產(chǎn)量、成本差異的人體工程學(xué),成本固定的班級(jí)貧困類,集中在改善機(jī)械利用率和廢物管理不善造成的。(4)管理成本分析。從施工任務(wù)和組織人員的變動(dòng),非生產(chǎn)人員的變化,以及其他支出儲(chǔ)蓄和浪費(fèi),我們可以分析管理費(fèi)用支出的合理性和證明。(5)技術(shù)組織措施實(shí)施分析。它可以增加經(jīng)驗(yàn),為未來(lái)建立和實(shí)施技術(shù)組織項(xiàng)目。(6)其他直接成本分析。著重分析第二移除和水、電、風(fēng)、氣等費(fèi)用情況在施工期間。2、成本控制方法的不足目前,國(guó)內(nèi)建筑工程成本控制方法已經(jīng)扮演了重要的角色,中國(guó)建筑行業(yè)和建筑施工企業(yè)降低成本和獲得可持續(xù)發(fā)展。然而,我們應(yīng)該意識(shí)到這些方法存在一些缺點(diǎn)如下:2.1缺乏系統(tǒng)化。目前,施工企業(yè)的成本控制是一個(gè)簡(jiǎn)單的控制成本。事實(shí)上,項(xiàng)目成本控制密切相關(guān)的是項(xiàng)目計(jì)劃和進(jìn)度、質(zhì)量和安全。因此,成本控制應(yīng)包括上述元素。2.2缺乏真正的時(shí)間現(xiàn)代項(xiàng)目管理是越來(lái)越傾向和前瞻性管理實(shí)時(shí)管理,注重“及時(shí)識(shí)別和解決問(wèn)題”,強(qiáng)調(diào)盡可能地識(shí)別和解決問(wèn)題問(wèn)題出現(xiàn)之前。當(dāng)前的控制系統(tǒng)是控制問(wèn)題出現(xiàn)后,它不能避免損失。此外,目前的成本控制方法是靜態(tài)的。它不能反映成本變化監(jiān)