關(guān)于成本管理在項(xiàng)目管理中的地位和作用中英文對(duì)照

1、關(guān)于成本管理在項(xiàng)目管理中的地位和作用中英文對(duì)照and the effect on cost management in the project management status in chinese and english.論文關(guān)鍵詞:施工企業(yè) 項(xiàng)目管理 成本管理keywords: project management for construction enterprise cost management論文摘要:本文主要是作者結(jié)合自己做的工作，對(duì)工程項(xiàng)目管理中成本管理的具體論述，成本管理對(duì)于降低工程項(xiàng)目成本支出，提高施工企業(yè)的競(jìng)爭(zhēng)力，提高項(xiàng)目整體管理水平和經(jīng)濟(jì)效益都起到一定的作用。abst

2、ract: this paper is based on the authors own work, to discuss the cost management in construction project management, cost management to reduce project costs, improve the competitive power of construction enterprises, can play a certain role in improving the overall project management level and econ

3、omic benefits.并從幾個(gè)方面講述了成本管理的重要性,并提出了降低工程成本的幾種方法。and tells the importance of cost management from several aspects, and puts forward several methods to reduce project cost.0、前言0, the 在我國(guó)的經(jīng)濟(jì)體制由計(jì)劃經(jīng)濟(jì)轉(zhuǎn)向市場(chǎng)經(jīng)濟(jì)過(guò)程中,行業(yè)競(jìng)爭(zhēng)日趨激烈,以建設(shè)工程招投標(biāo)為主要特征的建筑市場(chǎng)已經(jīng)形成, 行業(yè)市場(chǎng)的競(jìng)爭(zhēng)突出體現(xiàn)在造價(jià)競(jìng)爭(zhēng)上。施工企業(yè)要提高市場(chǎng)競(jìng)爭(zhēng)力,就必須在項(xiàng)目施工中以盡量少的物化消耗和勞動(dòng)力消耗來(lái)降低企業(yè)成本,

4、把影響企業(yè)成本的各項(xiàng)耗費(fèi)控制在計(jì)劃范圍之內(nèi)。也就是說(shuō),只有施工企業(yè)加強(qiáng)成本管理,才能增強(qiáng)市場(chǎng)適應(yīng)能力和競(jìng)爭(zhēng)能力。所以以項(xiàng)目利潤(rùn)成為企業(yè)利潤(rùn)主要來(lái)源的施工企業(yè),成本管理就成為施工企業(yè)管理中的重中之重。本文結(jié)合實(shí)際施工情況,就施工中成本管理存在的一些問(wèn)題談些粗淺認(rèn)識(shí)。in chinas economic system from a planned economy to a market economy in the process, the increasingly fierce industry competition, the bidding for construction project

5、as the main characteristics of the construction market has been formed, the market competition is mainly reflected in the cost competition. construction enterprises to improve the market competitiveness, we must in the construction of the project to material consumption and labor consumption of less

6、 as far as possible to reduce the cost of enterprise, the influence of the enterprise cost control in the project scope. that is to say, to strengthen the cost management of construction enterprises in order to enhance market only, ability of adaptation and competition ability. so the project profit

7、 has become the main source of profits of construction enterprises, cost management becomes the priority among priorities management of construction enterprises. in this paper, combined with the actual construction situation, some problems of cost management in the construction to talk about some of

8、 shallow understanding.1、增強(qiáng)項(xiàng)目成本控制意識(shí)1, strengthen the consciousness of cost control of the project 隨著我國(guó)經(jīng)濟(jì)的不斷發(fā)展,加強(qiáng)項(xiàng)目成本管理,首先要樹(shù)立強(qiáng)烈的成本控制意識(shí),使降低成本成為每個(gè)員工的自覺(jué)行為。做到這一點(diǎn),靠教育和灌輸是一個(gè)方面,更重要的是從項(xiàng)目運(yùn)作體制和機(jī)制上加以保證。目前,國(guó)有企業(yè)的項(xiàng)目經(jīng)營(yíng)模式一般都是由項(xiàng)目經(jīng)理承包或?qū)嵭薪?jīng)濟(jì)責(zé)任考核,但不論哪種形式,一個(gè)普遍存在的問(wèn)題都是利益與風(fēng)險(xiǎn)不對(duì)等,權(quán)利與義務(wù)不相稱。有的項(xiàng)目經(jīng)理權(quán)力很大,風(fēng)險(xiǎn)卻很小。企業(yè)的盈虧很大程度依賴于項(xiàng)目經(jīng)理的個(gè)人素質(zhì)

9、,而最終的結(jié)果往往是包盈不包虧。正是由于這種弊端的存在,可能導(dǎo)致項(xiàng)目的經(jīng)營(yíng)者對(duì)各項(xiàng)成本不重視,管理不精細(xì),甚至有可能出現(xiàn)“黑洞”。而項(xiàng)目的職工由于成本與自己的切身利益并無(wú)太大關(guān)系,也會(huì)表現(xiàn)出對(duì)成本漠不關(guān)心,于是成本控制就成為一句空話,項(xiàng)目的利潤(rùn)目標(biāo)會(huì)大打折扣,有的甚至出現(xiàn)嚴(yán)重虧損。with the continuous development of china economy, to strengthen the project cost management, to establish the first strong cost control consciousness, to reduc

10、e costs become the conscious action of each employee. to do this, by education and indoctrination is one aspect, more important is to ensure that the project operation system and mechanism. at present, management mode of the state-owned enterprise projects are generally by the project manager contra

11、ct or the implementation of the assessment of economic responsibility, but no matter what kind of form, a common problem is the benefits and risks are not equal, not commensurate with the rights and obligations. the project manager has a lot of power, the risk is very small. the profit and loss of e

12、nterprise depends largely on the project manager s personal qualities, but the end result is often bao ying no packet loss. because of the defects, may lead to project managers do not attach importance to the costs, management is not fine, there could even be a black hole . and the project staff due

13、 to cost and their own interests is not too big relations, will show to be indifferent to the cost, and the cost control has become an empty talk, project profit target will be greatly reduced, and some even serious losses.2、利用項(xiàng)目成本全面管理原則控制和降低成本2, the project cost control and reduce the cost of compr

14、ehensive management principles 2.1 建立和完善成本管理控制體系2.1, establish and improve the cost management control system 成本管理控制體系是指以項(xiàng)目經(jīng)理為第一責(zé)任人,各個(gè)管理層面和施工班組人人參與其中的成本管理網(wǎng)絡(luò)系統(tǒng),系統(tǒng)中的每一個(gè)環(huán)節(jié)都擔(dān)負(fù)著一定的成本管理內(nèi)容。從項(xiàng)目經(jīng)理、技術(shù)負(fù)責(zé)人到現(xiàn)場(chǎng)管理員都必須落實(shí)成本管理責(zé)任,知道自己管理的內(nèi)容是什么,要達(dá)到怎么樣的控制目標(biāo)以及如何控制。成本控制體系應(yīng)根據(jù)工程的進(jìn)展和需要及時(shí)調(diào)整和完善,同時(shí)要注重對(duì)管理人員的業(yè)務(wù)培訓(xùn),以不斷提高管理人員的業(yè)務(wù)素質(zhì)和管理

15、水平。the control system of cost management refers to the project manager for the first responsibility, cost management network system each management level and the construction team everyone involved, each link in the system bears a certain contents of cost management. from the project manager, techni

16、cal director to the site administrator must implement the cost management responsibility, know what is management content, to achieve control objectives how and how to control. cost control system should be adjusted and perfected in time according to the progress and the needs of the project, at the

17、 same time, should pay attention to the management of staff training, to improve the management of the service quality and management level.2.2 制訂行之有效的規(guī)章制度以規(guī)范操作行為2.2 making the effective rules and regulations to standardize the operation behavior 項(xiàng)目成本管理是否控制有效,很大程度上依賴于各項(xiàng)管理制度是否健全,要靠制度來(lái)規(guī)范操作行為, 特別是材料、設(shè)備

18、和管理費(fèi)用的開(kāi)支等更是管理的重點(diǎn)。whether the project cost management and control effectively, depends largely on the soundness of the management system, rely on the system to standardize the operation behavior, especially materials, equipment and management costs and other expenses is the key management. 材料成本在整個(gè)項(xiàng)目成

19、本中的比重最大,一般可達(dá)70%左右,而且有較大的節(jié)約潛力,往往在其他成本項(xiàng)目(如人工費(fèi)、機(jī)械費(fèi)等)出現(xiàn)虧損時(shí),要靠材料成本的節(jié)約來(lái)彌補(bǔ)。因此,必須要有嚴(yán)密的材料管理制度, 在做好材料采購(gòu)計(jì)劃,采取招標(biāo)采購(gòu)的形式,降低材料采購(gòu)單價(jià)的基礎(chǔ)上;做好混合料配合比的優(yōu)化設(shè)計(jì), 加強(qiáng)施工過(guò)程控制,降低各類材料的生產(chǎn)消耗量和不必要的損耗。項(xiàng)目部自行采購(gòu)的材料時(shí),也要做到貨比三家(比質(zhì)量、比價(jià)格、比服務(wù)),選定合格材料的供方后以會(huì)議和會(huì)簽的形式組織有關(guān)人員對(duì)材料供貨商進(jìn)行集體評(píng)價(jià),并在評(píng)價(jià)的基礎(chǔ)上選定合格的材料供應(yīng)商,經(jīng)主管領(lǐng)導(dǎo)批準(zhǔn)后,方可確定為材料供應(yīng)商。而其他保管、發(fā)料等環(huán)節(jié)必須責(zé)任到人,做到賬物相符,臺(tái)

20、賬清楚,特別要注意各個(gè)環(huán)節(jié)之間的相互監(jiān)督,相互制約。the proportion of the material cost of the entire project cost maximum, usually up to 70%, and has large potential savings, often in other cost items ( such as labor costs, machinery costs ) losses, rely on material cost savings to make up for. therefore, the material must

21、be strict management system, do a good job in the material purchasing plan, take public bidding forms, reduce material procurement price; do the optimization of the mixture ratio of mixture, the strengthening of the construction process control, reduce production consumption of all kinds of material

22、s and unnecessary loss. project material procurement to the department, also want to do better than three ( than quality, than the price, than the service ), selected the qualified material suppliers to the meeting and sign form to organize relevant personnel to material suppliers collective evaluat

23、ion, and select qualified supplier on the basis of evaluation, the approval of the competent leadership later, can be identified as material suppliers. while the other storage, shipment etc. have the responsibility to the people, be consistent with accounts, accounts clear, special attention should

24、be paid to the mutual supervision between various links, mutual restriction. 設(shè)備管理部門要根據(jù)工程質(zhì)量、進(jìn)度和設(shè)備能力的要求,合理地配備機(jī)械。外租設(shè)備要從降低成本的角度考慮,分別采取按臺(tái)班、按工作量或包月等不同的租賃形式進(jìn)行租用;要制訂設(shè)備維修和油料消耗定額,并按月進(jìn)行考核;建立各項(xiàng)保養(yǎng)制度,認(rèn)真組織實(shí)施,確保機(jī)械設(shè)備的完好,杜絕機(jī)械事故的發(fā)生,努力降低機(jī)械使用成本。the equipment management department according to the project quality, progre

25、ss and equipment capacity requirements, reasonably equipped with machinery. rent equipment to reduce costs from the point of view, respectively, according to taiwan to take classes, according to the workload or the monthly rental and other lease forms; to formulate equipment repair and fuel consumpt

26、ion, and the monthly assessment; the establishment of the maintenance system, and seriously organize the implementation, to ensure that the machinery and equipment in good condition, to prevent mechanical accident, efforts reduce the cost of machinery. 非生產(chǎn)性費(fèi)用的開(kāi)支可縮性很大,必須從嚴(yán)從緊控制,根據(jù)工程量的大小,確定合理比例,總量控制, 分項(xiàng)考核。項(xiàng)目管理班子的搭建應(yīng)精干高效,避免人浮于事,以減少工資總額的開(kāi)支;辦公費(fèi)用、交通工具、差旅費(fèi)等開(kāi)支,必須厲行節(jié)約,采取部門包干、節(jié)約獎(jiǎng)勵(lì)的辦法;業(yè)務(wù)費(fèi)用開(kāi)支遵循必要和從嚴(yán)原則,建立嚴(yán)格的審批、報(bào)銷制度,規(guī)定權(quán)限不得突破;財(cái)務(wù)要認(rèn)真執(zhí)行有關(guān)制度并實(shí)施監(jiān)督,定期開(kāi)展“三同步”檢查 (即統(tǒng)計(jì)核算、業(yè)務(wù)核算、會(huì)計(jì)核算的三同步),防止項(xiàng)目成本盈虧異常。non-