(完整版)工程管理專業(yè)外文翻譯--項目成本控制剖析.doc

1、河南理工大學(xué)本科畢業(yè)設(shè)計項目成本控制1 施工企業(yè)成本控制原則施工企業(yè)的成本控制是以施工項目成本控制為中心，施工項目成本控制原則是企業(yè)成本管理的基礎(chǔ)和核心，施工企業(yè)項目經(jīng)理部在對項目施工過程進行成本控制時，必須遵循以下基本原則。1.1 成本最低化原則。施工項目成本控制的根本目的，在于通過成本管理的各種手段，促進不斷降低施工項目成本，以達到可能實現(xiàn)最低的目標成本的要求。在實行成本最低化原則時，應(yīng)注意降低成本的可能性和合理的成本最低化。一方面挖掘各種降低成本的能力，使可能性變?yōu)楝F(xiàn)實；另一方面要從實際出發(fā)，制定通過主觀努力可能達到合理的最低成本水平。1.2 全面成本控制原則。全面成本管理是全企業(yè)、 全

2、員和全過程的管理， 亦稱“三全”管理。項目成本的全員控制有一個系統(tǒng)的實質(zhì)性內(nèi)容，包括各部門、各單位的責(zé)任網(wǎng)絡(luò)和班組經(jīng)濟核算等等，應(yīng)防止成本控制人人有責(zé)，人人不管。項目成本的全過程控制要求成本控制工作要隨著項目施工進展的各個階段連續(xù)進行，既不能疏漏，又不能時緊時松，應(yīng)使施工項目成本自始至終置于有效的控制之下。1.3 動態(tài)控制原則。施工項目是一次性的，成本控制應(yīng)強調(diào)項目的中間控制，即動態(tài)控制。因為施工準備階段的成本控制只是根據(jù)施工組織設(shè)計的具體內(nèi)容確定成本目標、編制成本計劃、制訂成本控制的方案，為今后的成本控制作好準備。而竣工階段的成本控制，由于成本盈虧已基本定局，即使發(fā)生了偏差，也已來不及糾正。

3、1.4 目標管理原則。目標管理的內(nèi)容包括：目標的設(shè)定和分解，目標的責(zé)任到位和執(zhí)行，檢查目標的執(zhí)行結(jié)果， 評價目標和修正目標， 形成目標管理的計劃、 實施、檢查、處理循環(huán)，即 PDCA循環(huán)。1.5 責(zé)、權(quán)、利相結(jié)的原則。在項目施工過程中，項目經(jīng)理部各部門、各班組在肩負成本控制責(zé)任的同時，享有成本控制的權(quán)力，同時項目經(jīng)理要對各部門、各班組在成本控制中的業(yè)績進行定期的檢查和考評，實行有獎有罰。只有真正做好責(zé)、權(quán)、利相結(jié)合的成本控制，才能收到預(yù)期的效果。1施工組織設(shè)計與工程量清單的編制2 施工成本控制措施成本控制措施。降低施工項目成本的途徑，應(yīng)該是既開源又節(jié)流，或者說既增收又節(jié)支。只開源不節(jié)流，或者只

4、節(jié)流不開源，都不可能達到降低成本的目的，至少是不會有理想的降低成本效果。項目經(jīng)理是項目成本管理的第一責(zé)任人，全面組織項目部的成本管理工作，應(yīng)及時掌握和分析盈虧狀況，并迅速采取有效措施；工程技術(shù)部應(yīng)在保證質(zhì)量、按期完成任務(wù)的前提下盡可能采取先進技術(shù)，以降低工程成本；經(jīng)濟部應(yīng)注重加強合同預(yù)算管理，增創(chuàng)工程預(yù)算收入；財務(wù)部主管工程項目的財務(wù)工作，應(yīng)隨時分析項目的財務(wù)收支情況，合理調(diào)度資金。制訂先進的經(jīng)濟合理的施工方案，以達到縮短工期、提高質(zhì)量、降低成本的目的；嚴把質(zhì)量關(guān)杜絕返工現(xiàn)象，縮短驗收時間，節(jié)省費用開支；控制人工費、材料費、機械費及其他間接費。隨著建筑市場競爭的加劇，工程的單價越來越低，現(xiàn)場管

5、理費越來越高。這就要求項目管理人員用更科學(xué)，更嚴謹?shù)墓芾矸椒ü芾砉こ獭Ｗ鳛楣芾聿块T也要合理的分析地區(qū)經(jīng)濟差別，防止在投入上一刀切。綜上分析，施工項目管理與項目成本控制是相輔相成的，只有加強施工項目管理，才能控制項目成本；也只有達到項目成本控制的目的，加強施工項目管理才有意義。施工項目成本控制體現(xiàn)了施工項目管理的本質(zhì)特征，并代表著施工項目管理的核心內(nèi)容。施工項目成本控制是施工項目管理績效評價的客觀、公正的標尺。3 加強項目成本控制的現(xiàn)實意義3.1 加強項目成本控制是鐵路施工企業(yè)擺脫困境，增加收入的需要。目前鐵路施工企業(yè)剛剛推向市場，參與市場競爭，將面臨著嚴峻的市場考驗?，F(xiàn)在建筑市場放開，實行招投

6、標制，并且標底壓得都非常低，要想創(chuàng)造效益唯一的出路就是強化內(nèi)部管理，苦練內(nèi)功，向內(nèi)部挖潛要效益。因此，加強項目成本控制是目前一條非?，F(xiàn)實的途徑。3.2加強項目成本控制是適應(yīng)市場競爭形勢，加強企業(yè)內(nèi)部管理工作的需要。隨著鐵路企業(yè)的快速發(fā)展，建筑市場競爭越來越激烈。今后一段時期，鐵路施工企業(yè)將面臨日趨激烈的市場挑戰(zhàn)，施工企業(yè)的經(jīng)營環(huán)境難有大的改善。增收提效，強化成本控制與索賠將是今后加強經(jīng)營管理的重點。這就要求鐵路施工企業(yè)要把各方面的工作統(tǒng)一到降低成本、提高效益的目標上。按照市場經(jīng)濟的要求鉆研、調(diào)整和完善管理體制，進一步2河南理工大學(xué)本科畢業(yè)設(shè)計加強各項基礎(chǔ)管理工作，將企業(yè)管理從實物管理轉(zhuǎn)向價值管

7、理，從而使成本管理成為企業(yè)管理的中心。4 目前施工企業(yè)項目成本控制分析當(dāng)前項目成本的問題及原因。當(dāng)前項目部實行項目轉(zhuǎn)型后實行了“五項費用包干”、“百元產(chǎn)值工資含量包干”以及“承包指標倒扣”等多種形式的經(jīng)濟承包責(zé)任制管理，項目部在施工生產(chǎn)和隊伍素質(zhì)方面都有了長足的進步。但毋容置疑的是只管干活，不管算帳的生產(chǎn)模式仍然存在。有的只顧生產(chǎn)任務(wù)的完成，成本意識淡薄，把成本管理看作可有可無。近兩年來在抓項目部達標升級，企業(yè)考核項目部的指標時，都重點放在生產(chǎn)任務(wù)完成上，客觀上助長了這種行為。具體表現(xiàn)為：4.1 在勞動力使用上，不按崗、不按實際需要配備人員，兩人能完成的工作安排三人，可使用低工費的工種而使用高

8、工費的勞力。為了照顧關(guān)系、情面、臨時工閑時也留用，職工可不聞不問生產(chǎn)經(jīng)營狀況，但每月的工資、補貼、獎金不能少拿，人為地擴大經(jīng)費的支出。4.2 在物資管理方面，能簡化到什么程度就簡化到什么程度，業(yè)務(wù)人員只圖方便省事、不及時退卡入帳， 有的工程材料實物與帳面相差幾萬元，甚至幾十萬元的不乏其數(shù)。在工程材料領(lǐng)用上，手續(xù)不齊全，不按定額發(fā)料。工地材料擺放亂，工程材料被盜的現(xiàn)象時有發(fā)生；配件領(lǐng)用不審查，壞了就換，很少有人去修復(fù)；虛填油料消耗致使有人偷偷地把油賣掉。4.3 機械施工效率不高 ( 例：機械設(shè)備包月租賃 ) ，車況較差，平時維護保養(yǎng)不善。機械設(shè)備有了故障不分析主客觀原因，不追究當(dāng)事人的責(zé)任， 壞

9、了有料就換， 無料就等。臨時工未經(jīng)過嚴格培訓(xùn)考核就上崗造成機械非正常損壞，影響施工進度。綜上所述，當(dāng)前項目部的成本管理，只是會計的事后核算，而不是事前預(yù)防和事中控制。原因有：成本意識淡薄，簡單地認為成本管理是財務(wù)部門或者是上級領(lǐng)導(dǎo)的事，與自己無關(guān)，只是注重“生產(chǎn)任務(wù)的完成”和“承包盈虧”，在群體中產(chǎn)生“負效應(yīng)”。因此，動員項目部全員參與成本控制，深化項目部的成本管理勢在必行。5 小結(jié)施工項目成本控制是一項復(fù)雜的系統(tǒng)工程。在適用方面需要靈活運用，實際操作應(yīng)因地制宜，不同的工程規(guī)模，不同的建筑企業(yè)，不同的管理體制都有差別，但不管怎樣3施工組織設(shè)計與工程量清單的編制都是建筑企業(yè)對生產(chǎn)經(jīng)營所消耗的人力

10、資源、物質(zhì)資源和費用開支，進行指導(dǎo)、監(jiān)督、調(diào)節(jié)和限制。所以“增產(chǎn)節(jié)約，增收節(jié)支”是每一個建筑企業(yè)的共同點，這就需要在實踐中不斷的總結(jié)和提高成本控制的方式和方法，以保證項目成本目標的實現(xiàn)。而作為企業(yè)只有不斷深化財務(wù)管理體制的改革，突出成本管理的中心地位， 進一步加強成本管理，嚴格成本否決， 實行全員、全過程、全方位的成本控制， 才能不斷適應(yīng)市場競爭的形勢，擺脫困境，實現(xiàn)成本控制的目標。4河南理工大學(xué)本科畢業(yè)設(shè)計Project Cost Control1The principle of cost control in construction enterprisesCost control of

11、construction enterprises based on the construction project cost control as the central principle of the construction project cost control cost management is the foundation and core of the Ministry of construction enterprise project manager in the construction process of the project cost control, mus

12、t follow the following basic principles.1.1 The principle of the lowest cost. Construction of the fundamental purpose of the project cost control, cost management is through various means, to promote the construction projects continue to reduce costs in order to achieve the lowest possible cost requ

13、irements of the target. In the implementation of the principle of lowest cost, should pay attention to the possibility of reducing costs and reasonable 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

14、, through the subjective efforts to develop the lowest cost possible to achieve a reasonable 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 management. The full project cost control

15、 system has a substantive content, including all departments and units of the network and shift the responsibility of economic accounting, etc., should prevent the cost control is everyones responsibility, everyone no matter what. Project cost control requirements of the whole process of cost contro

16、l construction work to progress with the various stages of the project continuously, we can not imperfect, can not, and sometimes intensifying, should be made throughout the construction project cost under effective control.1.3 The principle of dynamic control. Construction project is a one-time, co

17、st control project in the middle of the control should be emphasized that the dynamic control. Preparation phase for construction cost control in construction design is based on the specific content to determine cost targets, preparation of cost plans, development of a cost control program for the f

18、uture to prepare for cost control. The completion phase of cost control, profit5施工組織設(shè)計與工程量清單的編制and loss has been basically a foregone conclusion due to cost, even if the error occurred, it was too late to correct.1.4 The objective of management principles. Management by objectives include: goal sett

19、ing and decomposition of the target in place and implement the responsibility to check the results of implementation of the objectives, evaluation objectives and revised goals, objectives of management plans for the formation, implementation, examination, treatment cycle, the PDCA cycle.1.5 Responsi

20、bilities, rights and interests relative to end principle. In the project construction process, the project manager of various departments, the team at the same time shoulder the responsibility cost control, cost control have the power, while the project manager to the various departments, and team p

21、erformance in cost control inspection 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.2The construction cost control measuresCost control measures. Way to

22、 reduce the cost of the construction project should be both open source and reduce expenditure, or both income and savings. Open source is not only cutting, or cutting is not only open source, they can not achieve the purpose of reducing costs, at least there will not be the ideal cost effective.Pro

23、ject 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 department should be to ensure quality,

24、on schedule to complete the task under the best of the premise advanced technology may be taken to reduce the cost of the project; of Economic Affairs should focus on strengthening budget management contract, to create project budget revenue; Head of Finance project finance and be ready to analyze t

25、he projects financial balance, rational management of funds.Development of advanced economic and reasonable construction plan, in order to achieve shorter duration, improved quality, lower cost of purpose; strict quality control to6河南理工大學(xué)本科畢業(yè)設(shè)計eliminate rework, reduce inspection time and cost saving

26、s; control labor costs, material costs, machine costs and other overhead fee.With the construction market competition intensifies, more and more low-priced projects, site management fees increasing. This requires project managers to use more scientific and rigorous management approach to managing pr

27、ojects. Also reasonable as the management of regional economic differences, to prevent the inputs across the board. The foregoing analysis, construction project management and cost control are complementary, only construction project management in order to control project costs; only achieve the pur

28、pose of the project cost control, construction project management makes sense. Construction project cost control reflects the essential characteristics of construction project management, and represents the core of construction project management. Construction project cost control is the performance

29、 evaluation of construction project management objective and fair ruler.3To strengthen the practical significance project cost control3.1 Project cost control is to strengthen the railway construction enterprises out of difficulties, the need to increase revenue. Just now the market for railway cons

30、tructionenterprise, to participate in market competition, will face a severe test of the market. Now the construction market liberalization, the implementation of the bidding system, and the weight of very low base price, in order to create effective only way out is to strengthen internalmanagement,

31、 hard skills, the internal potential to be effective. Therefore, the strengthening project cost control is a very realistic way.3.2 Strengthen project cost control is to adapt to market competition, strengthen internalmanagement needs. With the rapid development of railway enterprises, the construct

32、ion market more competitive. The period ahead, the railway construction companies will faceincreasingly fierce market challenges, the construction difficult business environment big improvement. Income and efficiency, and strengthen cost control and claims managementwill strengthen the focus of the

33、next. This requires the construction enterprises should unify the various aspects of the work to reduce costs, improve efficiency targets. Study in accordance with the requirements of the market economy to adjust and improve the management system, further strengthening the basic management, enterpri

34、se management7施工組織設(shè)計與工程量清單的編制from the physical management to value management, cost management so that the center of the enterprise management.4The current construction project cost control analysisThe current cost of the project and the reasons for the problem. Transformation of the current project

35、, after implementation of the project the Department implemented a lump sum fee of five, one hundred yuan output value of lump-sum wage levels, and contracting indicators upside down and other forms of economic contract responsibility system management, project department of production and the quali

36、ty of the construction and have taken great strides. But no doubt that just work, regardless of mode of production accounts still exist. Some Zhigu production tasks, cost consciousness, the cost of management as dispensable. The past two years to upgrade standards in the project department arrested,

37、 the Ministry of enterprise indicators assessment project, focus on the production tasks are completed, the objectively facilitated this behavior. Specific performance:4.1 The use of the labor force, not by post, not staffed by actual needs, the organization of work they can complete three, you can

38、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, production and management staff can be indifferent, but the monthly wage, subsidies, bonuses can not go without artificially expand the funding of expend

39、iture.4.2 In materials management, to what extent can simplify to simplify to what extent, the business 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

40、mber. Recipients in engineering materials, the procedure is not complete, do not follow the fixed-fat feeding. Site material placed chaos, engineering materials have occurred from time stolen; accessories recipients not to review, a bad change, very few people to repair; virtual fill in fuel consump

41、tion resulting in one secretly selling the oil.4.3 The mechanical construction efficiency is not high (eg: monthly leasing machinery and equipment), condition is poor, usually poor maintenance. With the failure of mechanical equipment is not subjective and objective reasons, did not hold the respons

42、ibility of the parties, the bad are expected to change, no material on the other. TWA has not been rigorous8河南理工大學(xué)本科畢業(yè)設(shè)計training and examination for appointment of non-normal damage caused by mechanical impact the construction schedule.In summary, the current cost of the project management department, but after accounting, rather than advance in the prevention and control of things. The reasons are: cost consciousness, simply the cost of management is that the financial sector