《工程成本核算與分析》課件-工程成本的控制

工程成本的控制EngineeringCostControl目錄Contents03工程成本控制的方法與步驟MethodsandStepsofEngineeringCostControl04降低工程施工成本的措施MeasuresforReducingConstructionCostinEngineeringProject01工程成本控制概念EngineeringCostControlConcept02工程成本控制分類EngineeringCostControlClassification了解工程成本控制的概念Understandtheconceptofengineeringcostcontrol掌握工程成本控制的分類Mastertheclassificationofengineeringcostcontrol學(xué)習(xí)目標(biāo)Learningobjective課程導(dǎo)入CourseIntroduction1.什么是成本控制？1.Whatiscostcontrol?監(jiān)督、檢查、控制Supervise,inspect,control1月10日J(rèn)anuary10th32.25元32.25yuan1月1日J(rèn)anuary1st32.25元32.25yuan1月31日J(rèn)anuary31st32.25元32.25yuan大學(xué)生挑戰(zhàn)1000元度過(guò)一個(gè)月Collegestudentschallenge

1000

yuan

foramonth監(jiān)督、檢查、控制Supervise,inspect,control1月20日J(rèn)anuary20th32.25元32.25yuan1.什么是工程成本控制？1.Whatisengineeringcostcontrol?一、工程成本控制概念I(lǐng).ConceptofEngineeringCostControl指在施工過(guò)程中，對(duì)影響施工工程成本的各種因素加強(qiáng)管理，并采取各種有效措施，將施工工程中實(shí)際發(fā)生的各種損耗和支出嚴(yán)格控制在成本范圍內(nèi)，隨時(shí)揭示并及時(shí)反饋，嚴(yán)格審查各項(xiàng)費(fèi)用是否符合標(biāo)準(zhǔn)，計(jì)算實(shí)際成本和計(jì)劃成本之間的差異并進(jìn)行分析，進(jìn)而采取措施，消除施工中的損失浪費(fèi)現(xiàn)象。Itreferstostrengtheningthemanagementofvariousfactorsaffectingconstructionprojectcostsduringtheconstructionprocessandimplementingvariouseffectivemeasures.Strictlycontrolthevariouslossesandexpensesincurredinconstructionprojectswithinthecostrange,revealandprovidetimelyfeedback,rigorouslyreviewwhetherexpensescomplywithstandards,calculatethedifferencesbetweenactualandplannedcosts,analyzethem,andthentakemeasurestoeliminatewastageandlossesduringconstruction.簡(jiǎn)言之Inshort成本控制貫穿從項(xiàng)目的全過(guò)程，是動(dòng)態(tài)管理的Costcontrol,runningthroughtheentireprocessoftheproject,isdynamicallymanaged合同文件和成本計(jì)劃是成本控制的目標(biāo)Thecontractdocumentsandcostplanaretheobjectivesofcostcontrol工程成本控制就是在實(shí)施過(guò)程中對(duì)資源的投入、施工過(guò)程及成果進(jìn)行監(jiān)督、檢查和衡量，并采取措施確保項(xiàng)目工程成本計(jì)劃（目標(biāo)）的實(shí)現(xiàn)。Engineeringcostcontrolisthesupervision,inspection,andmeasurementofresourceinput,constructionprocesses,andoutcomesduringimplementation,alongwithtakingmeasurestoensuretherealizationofprojectengineeringcostplans(objectives).一、工程成本控制概念I(lǐng).ConceptofEngineeringCostControl2.工程成本控制的意義2.SignificanceofEngineeringCostControl01降低成本、提高經(jīng)濟(jì)效益的手段Meanstoreducecostsandenhanceeconomicbenefits手段Means02現(xiàn)代工程成本管理的核心Thecoreofmodernengineeringcostmanagement核心Core03穩(wěn)定整個(gè)施工行業(yè)

經(jīng)濟(jì)發(fā)展的基礎(chǔ)Thefoundationforstabilizingtheoveralleconomicdevelopmentoftheconstructionindustry基礎(chǔ)Foundation一、工程成本控制概念I(lǐng).ConceptofEngineeringCostControl工程成本控制分類EngineeringCostControlClassification021.按照控制時(shí)間分類1.Classificationbycontroltime事前控制Pre-control計(jì)劃準(zhǔn)備控制Planningandpreparationcontrol事中控制In-processcontrol過(guò)程控制Processcontrol事后控制Post-control反饋控制Feedbackcontrol二、工程成本控制分類II.ClassificationofEngineeringCostControl1.按照控制時(shí)間分類1.Classificationbycontroltime事前控制（計(jì)劃準(zhǔn)備控制）：

Pre-control(planningandpreparationcontrol):施工前對(duì)影響成本的因素進(jìn)行分析和計(jì)劃，建立成本支出標(biāo)準(zhǔn)和責(zé)任，確保目標(biāo)成本的實(shí)現(xiàn)Itreferstotheanalysisandplanningoffactorsinfluencingcostsbeforeconstruction,establishingcostexpenditurestandardsandresponsibilities,andensuringtheachievementoftargetcosts建立標(biāo)準(zhǔn)。如大學(xué)生挑戰(zhàn)1000元度過(guò)1個(gè)月，則每天花費(fèi)標(biāo)準(zhǔn)為32.25元。Establishstandards.Ifacollegestudentischallengedtoliveon1000yuanforonemonth,thedailyspendingstandardwouldbe32.25yuan.1.1.1對(duì)各項(xiàng)成本進(jìn)行目標(biāo)管理1.1.1TargetManagementforVariousCosts按照作業(yè)單元或工序，對(duì)成本指標(biāo)層層分解，落實(shí)到部門和個(gè)人。Inaccordancewiththeworkunitsorprocesses,decomposecostindicatorslayerbylayer,andimplementthemdowntodepartmentsandindividuals.1.1.2落實(shí)現(xiàn)場(chǎng)成本控制責(zé)任制1.1.2ImplementtheOn-siteCostControlResponsibilitySystem二、工程成本控制分類II.ClassificationofEngineeringCostControl1.按照控制時(shí)間分類1.Classificationbycontroltime過(guò)程控制（事中控制）：

Processcontrol(in-processcontrol):開(kāi)工后對(duì)工程成本的全過(guò)程控制，對(duì)成本形成的內(nèi)容和偏離的目標(biāo)差異進(jìn)行控制，是成本支出的決定性階段Itreferstothecomprehensivecontrolofprojectcoststhroughouttheentireprocessaftercommencement,managingboththecontentofcostformationanddeviationsfromtargetgoals.Itisadecisivestageindeterminingcostexpenditures爭(zhēng)取節(jié)約，避免浪費(fèi)。計(jì)劃外的支出實(shí)行審批手續(xù)，杜絕不合理開(kāi)支。Striveforsavingsandavoidwastage.Unexpectedexpendituresmustundergoapprovalprocedurestoeliminateunreasonablespending.如案例中大學(xué)生挑戰(zhàn)1000元度過(guò)1個(gè)月，到第20天時(shí)，發(fā)現(xiàn)超支了30元，則在剩下的10天中要采取措施糾偏。Inthecasementioned,acollegestudentchallengedthemselvestoliveon1000yuanforonemonth.Bythe20thday,theyfoundthattheyhadoverspentby30yuan.Therefore,theyneedtotakecorrectivemeasuresintheremaining10days.1.2.1執(zhí)行計(jì)劃階段的成本，對(duì)各類開(kāi)支進(jìn)行審核1.2.1Thecostduringtheimplementationphaseoftheplanandreviewvariousexpenses1.2.2制定偏差定期分析系統(tǒng)，進(jìn)行偏差分析，制定有效措施，進(jìn)行糾偏1.2.2Establisharegularanalysissystemforvariations,conductvariationanalysis,andformulateeffectivemeasurestorectifythesituation二、工程成本控制分類II.ClassificationofEngineeringCostControl1.按照控制時(shí)間分類1.Classificationbycontroltime反饋控制（事后控制）：

Feedbackcontrol(post-control):施工現(xiàn)場(chǎng)工料清完后對(duì)工程總實(shí)際成本以及計(jì)劃完成情況進(jìn)行全面核算，對(duì)偏差情況進(jìn)行綜合分析，對(duì)工程的盈余情況、經(jīng)驗(yàn)、教訓(xùn)總結(jié)概括形成成本控制檔案，為后續(xù)工程提供服務(wù)。Afterthecompletionoftheconstructionsitematerials,acomprehensiveauditoftheactualtotalcostandtheprogressoftheprojectisconducted.Deviationsareanalyzedcomprehensively,andthesurplus,experiences,andlessonsoftheprojectaresummarizedtoformacostcontrolfile,providingservicesforsubsequentprojects.1.3.1分析成本的實(shí)際情況1.3.1AnalyzetheActualSituationofCosts1.3.2分析成本節(jié)約或者超支的原因，明確責(zé)任部門或個(gè)人，落實(shí)改進(jìn)措施1.3.2Analyzethereasonsforcostsavingsoroverspending,identifytheresponsibledepartmentorindividual,andimplementimprovementmeasures二、工程成本控制分類II.ClassificationofEngineeringCostControl2.按照采取的措施不同分類2.Classificationaccordingtodifferentmeasurestaken02采取經(jīng)濟(jì)措施控制Takeeconomicmeasurescontrol經(jīng)濟(jì)Economy03采取技術(shù)措施控制Taketechnicalmeasurescontrol技術(shù)Technology04采取法規(guī)措施控制Takeregulatorymeasurescontrol法規(guī)Regulation01采取組織措施控制Takeorganizationalmeasurescontrol組織Organization二、工程成本控制分類II.ClassificationofEngineeringCostControl采取組織措施控制

Takeorganizationalmeasurescontrol2.按照采取的措施不同分類2.Classificationaccordingtodifferentmeasurestaken建立以項(xiàng)目經(jīng)理為中心的成本控制體系。Establishacostcontrolsystemcenteredaroundprojectmanagers.1.1.1加強(qiáng)施工的工序協(xié)調(diào)1.1.1Strengthenthecoordinationofconstructionprocesses1.1.2實(shí)行任務(wù)分工，職能分工跟蹤進(jìn)度、質(zhì)量、投資針對(duì)性控制1.1.2Implementtaskdivisionandfunctionaldivision,trackingprogress,quality,andtargetedcontrolofinvestment1.1.3做好環(huán)境處理，協(xié)調(diào)控制1.1.3Handleenvironmentalissuesandcoordinatingcontrol二、工程成本控制分類II.ClassificationofEngineeringCostControl2.按照采取的措施不同分類2.Classificationaccordingtodifferentmeasurestaken采取經(jīng)濟(jì)措施控制

Takeeconomicmeasurescontrol2.1.1定期進(jìn)行與計(jì)劃目標(biāo)值比較2.1.1Regularlycomparewithplannedtargetvalues2.1.2定期進(jìn)行與計(jì)劃目標(biāo)值比較制定防止偏差方案2.1.2Regularlycomparewithplannedtargetvaluesanddevisepreventionplans2.1.3尋找、挖掘節(jié)約資金的可能性，杜絕延期和工程事件發(fā)生2.1.3Seekandexplorepossibilitiesforsavingfundstopreventdelaysoroccurrencesofengineeringevents二、工程成本控制分類II.ClassificationofEngineeringCostControl2.按照采取的措施不同分類2.Classificationaccordingtodifferentmeasurestaken采取技術(shù)措施控制

Taketechnicalmeasurescontrol3.1.1嚴(yán)格把住施工工藝質(zhì)量3.1.1Strictlycontrolthequalityofconstructiontechnology3.1.2及時(shí)解決影響施工進(jìn)度種類問(wèn)題，按照進(jìn)度工作計(jì)劃實(shí)施3.1.2Promptlyaddressvariousissuesaffectingtheconstructionprogress,andimplementaccordingtotheschedule3.1.3加強(qiáng)施工進(jìn)度方案技術(shù)經(jīng)濟(jì)學(xué)、可行性分析，以防止工程變更、返工的發(fā)生3.1.3Strengthenthetechnicalandeconomicanalysisoftheconstructionprogressplantopreventengineeringchangesandrework二、工程成本控制分類II.Classificationo