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肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇薄蚃羃聿莆虿羃节蚂薅羂莄蒅袃羁肄芈蝿羀膆蒃蚅罿芈芆薁肈羈蒁蒇肇肀芄螆肇节蒀螂肆莅莂蚈肅肄薈薄肄膇莁袃肃艿薆蝿膂莁荿蚅膂肁薄薁螈膃莇蒆螇莆薃袅螆肅蒆螁螅膈蚁蚇螅芀蒄薃螄莂芇袂螃肂蒂螈袂膄芅蚄袁芆蒀薀袀羆芃薆衿膈蕿袄衿芁莂螀袈莃薇蚆袇肃莀薂袆膅薅蒈羅芇莈螇羄羇**房地产开发环节的成本控制(一)立项环节的成本控制1、各单位新项目立项时必须向集团总部提交《立项请示》和详细的《可行性研究报告》,并经集团立项听证会讨论通过。《可行性研究报告》除应具备地块基础资料、周边环境及其发展趋势、合作方背景、合作方式及条件、初步规划设计方案、开发节奏及市场定位等基础内容外,还须包括以下内容:◆成本费用估算和控制目标及措施;◆投资及效益测算、利润体现安排;◆税务环境及其影响;◆资金计划;◆《竞投方案》(仅限招标、拍卖项目);◆投资风险评估及相应的对策;◆项目综合评价意见。2、《可行性研究报告》应至少在立项听证会前提前一周上交集团总部。3、若项目立项后,合作条件或招标、拍卖条件等关键因素发生变化,并将对我方构成重大不利影响时,应重新向集团总部提交《立项申请》。4、招标或拍卖项目的竞价不得突破集团批准的最高限价;合作建房项目要充分考虑地价款的支付方式及相应的资金成本。
项目管理师PMS系统5、招标、拍卖合同或合作开发合同应经集团总部律师审核后正式签署。(二)规划设计环节的成本控制1、规划设计单位的选择由各开发单位自行负责,但应遵循以下原则:◆能由集团内部完成的规划设计工作,应由集团内部自行完成;◆需委托设计院进行的规划设计工作,应采取招标方式,择优确定。2、总体规划设计方案(必须包括建造成本控制总体目标),应首先上报集团领导牵头组织的“规划设计方案听证会”审查,获通过后方可进入下一设计阶段(如单体设计、扩初设计、施工图设计)。每一阶段都必须要求设计单位出具《设计概(预)算》,并在与上一阶段的概(预)算进行认真分析、比较的基础上,编制我方的《建造成本概(预)算》,确定各成本单项的控制目标,并以此控制下一阶段的设计。3、施工图设计合同应具备有关钢筋、混凝土等建材用量要求的条款,并载明:设计单位的《施工图预算》原则上不得突破我方编制的《建造成本预算》。4、设计、工程、预算人员应会同监理人员组成联合小组,对施工图的技术性、安全性、周密性、经济性(包括建成后的物业管理成本)等进行会审,提出明确的书面审查意见,并督促设计单位进行修正,避免或减少设计不合理甚至失误所造成的投资损失浪费。(三)施工招标环节的成本控制1、除垄断性质的工程项目外,其他工程的施工或作业单位,不得指定。2、主体施工单位的选择,必须采取公开或邀请招标方式进行。
项目管理师PMS系统3、应组织设计、工程、预算、财务四大专业人员联合组成招标工作小组,就招标范围、招标内容、招标条件等进行详细、具体的策划,拟订标书,开展招标活动;对投标单位应就其资质、经济实力、技术力量、以往施工项目和施工管理水平等进行现场考察,提出书面考察意见;对投标情况进行评估,提出书面评估意见。4、同等条件下,应尽量选择企业类别或工程类别高而取费较低的单位。5、凡投资额超过人民币1,000万元的工程项目若采取邀请招标方式,应事后向集团总部提交有关招标、评标等工作的文字备忘。6、零星工程应当在两个以上的施工单位中,综合考察其技术力量、报价等进行选择。7、垄断性质的工程项目(如水、电、气等)应尽力进行公关协调,最大程度降低造价。8、施工合同谈判人员至少应包括工程、预算两方面的专业人员,合同条件必须符合招标条件,合同条款及内容概念应清晰,不得因工程紧而不签合同就开工。9、应建立健全施工队伍档案,跟踪评估其资信、技术力量等。10、出包工程应严禁擅自转包。(四)施工过程的成本控制现场签证1、现场签证要反复对照合同及有关文件规定慎重处理。2、现场签证必须列清事由、工程实物量及其价值量,并由甲方主管工程师和预算人员以及监理单位现场管理人员共同签名,其中甲方预算人员必须对工程量、单价、用工量负责把关。现场签证的具体审批程序与权限,由各开发企业自行制定。
项目管理师PMS系统3、现场签证必须按当时发生当时签证的原则,在事后五日内办理完毕,严禁事后补签。签证内容、原因、工程量必须清楚明了,涂改后的签证及复印件不得作为结算依据。4、凡实行造价大包干的工程和取费系数中已计取预算包干费或不可预见费的工程项目,在施工过程中不得办理任何签证。5、因业主要求或者因设计不当,确实需要变更设计的,应填写《设计变更审批表》并编制预算,经设计、监理单位和我方有关负责人认可后,方可办理,办理过程中必须对照有关设计、施工或售楼合同,明确经济责任,杜绝盲目签证。我方设计变更的审批权限由各开发单位根据自身实际情况确定。工程质量与监理1、项目开工前,原则上应通过招标方式择优选择具有合法资格与有效资质等级的监理单位。监理单位应与所监理工程的施工单位和供货商无利益关系。2、工程质量监控人员应要求监理单位密切配合,严格把关。一旦发现质量事故,必须组织有关部门详细调查、分析事故原因,提交事故情况报告及防患措施,明确事故责任并督促责任单位,按照质检部门认可的书面处理方案予以落实。事故报告与处理方案应一并存档备案。3、应特别重视隐蔽工程的监理和验收。隐蔽工程的验收,必须由工程、预算人员联合施工单位、质检部门共同参加并办理书面手续。凡未经验收签证的,应要求施工单位不得隐蔽和进入下道工序施工。隐蔽工程验收记录按顺序进行整理,存入工程技术档案。工程进度款1、原则上不向施工单位支付备料款。确需支付者,应不超过工程造价的15%,并在工程进度款支付到工程造价50%时开始抵扣预付备料款。
项目管理师PMS系统2、工程进度款的拨付应当按下列程序办理:◆施工单位按月报送施工进度计划和工程进度完成月报表;◆工程、预算部门会同监理人员,对照施工合同及进度计划,审核工程进度内容和完工部位(主体结构及隐蔽工程部分须提供照片)、工程质量证明等资料;◆预算部门整理复核工程价值量;◆经财务部门审核后按有关批准程序付款并登记付款台帐。3、应要求施工单位在我方开户银行开具结算帐户,以便为我方融洽银企关系和监督工程款项的使用提供便利。4、工程进度款支付达到工程造价85%时,原则上应停止付款,预留至少10%工程尾款和5%保修款,以便掌握最终结算主动权。(五)工程材料及设备管理1、项目开工前,设计或工程管理部门应及时列出所需材料及设备清单,一般按照下列原则决定甲供、甲定乙供和乙供,并在工程施工承包合同中加以明确:2、甲方能找到一级建材市场的、有进口免税计划指标的、有特殊质量要求和价格浮动幅度较大的材料和设备,应实行甲供或甲定乙供,其余实行乙供;3、实行甲供或甲定乙供的材料和设备应尽量不支付采购保管费。4、应按工程实际进度合理安排采购数量和具体进货时间,防止积压或造成窝工现象。
项目管理师PMS系统5、甲供材料、设备的采购必须进行广泛询价,货比三家,也可在主要设备和大宗建材采购上采用招标方式。在质量、价格、供货时间均能满足要求的前提下,应比照下列条件择优确定供货单位:◆能够实行赊销或定金较低的供货商;◆愿意以房屋抵材料款,且接受正常楼价的供货商;◆能够到现场安装,接受验收合格后再付款的供货商;◆售后服务和信誉良好的供货商。6、工程管理部门对到货的甲供材料和设备的数量、质量及规格,要当场检查验收并出具检验报告,办理验收手续,妥善保管。对不符合要求的,应及时退货并通知财务部拒绝付款。7、《采购合同》中必须载明:因供货商供货不及时或质量、数量等问题对工程进度、工程质量造成影响和损失的,供货商必须承担索赔责任。8、各单位必须建立健全材料的询价、定价、签约、进货和验收保管相分离的内部牵制制度,不得促成由一人完成材料采购全过程的行为。9、对于乙供材料和设备,我方必须按认定的质量及选型,在预算人员控制的价格上限范围内抽取样板,进行封样,并尽量采取我方限价的措施。同时在材料和设备进场时应要求出具检验合格证。10、材料的代用应由工程管理部门书面提出,设计单位和监理单位通过,审算部门同意,领导批准。11、甲供材料、设备的结算必须凭供货合同、供货厂家或商检部门的检验合格证和我方工程管理部门的验收检验证明以及结算清单,经审算、财务部门审核无误后,方能办理结算。
项目管理师PMS系统(六)竣工交付环节的成本控制1、单项工程和项目竣工应经过自检、复查、验收三个环节才能移交。2、设计、工程、审算、销售和物业管理部门必须参加工程结构验收、装修验收及总体验收等,“移交证明书”应由施工单位、监理单位和物业公司同时签署。3、凡有影响使用功能和安全及不合设计要求的结构部位、安装部位、装饰部位和设备、设施,均应限期整改直到复验合格。因施工单位原因延误工程移交,给我方造成经济损失的,要按合同追究其责任。4、工程移交后,应按施工合同有关条款和物业管理规定及时与施工单位签订《保修协议书》,以明确施工单位的保修范围、保修责任(包括验收后出现的质量问题的保修责任的约定)及处罚措施等。5、采取一次性扣留保修金、自行保修的开发企业,应对保修事项及其费用有充分的预计,留足保修费用。6、甲方按租售承诺先行垫付的属保修范围的费用,应在工程承包合同中便明确有乙方承担。(七)工程结算管理工程竣工结算应具备以下基本条件:◆符合合同(协议)有关结算条款的规定;◆具备完整有效的质量评定结果和符合规范要求的竣工验收资料;◆项目设计变更、现场签证及其他有关结算的原始资料齐备;
项目管理师PMS系统◆工程遗留问题已处理完毕;◆施工单位结算书按要求编制,所附资料齐全。2、工程结算要以我方掌握的设计变更和现场签证为准,施工单位提供的设计变更和现场签证,一般只能作为参考。3、“点工”必须按照定额价计取、结算。4、审算部门应详细核对工程量,审定价格、取费标准,计算工程总造价,做到资料完整,有根有据,数据准确,也可聘请建行或国家有关部门进行复审。5、编制的预、结算书,应当有工费、材料、设备和有关经济指标的计算过程及详细的编制说明,扣清甲供材料款项。6、审算部门应对主体工程成本进行跟踪分析管理,进行“三算”对比,找出工程成本超、降的因素,并提出改进措施和意见。7、在审算部门提供的结算资料基础上,财务部门应当结合预付备料款、代垫款项费用等债权、债务,对照合同详细审核并编制工程财务决算书。(八)其他环节的成本控制1、正式发售前,应组织销售、设计、工程和预算人员拟订详细的《销售承诺事项清单》,逐项测算其建设成本,并对照原成本预算逐项审核;对学校、交通、水塔等配套,应测算其运行成本,并列入项目完全成本范围内。《销售承诺事项清单》及有关成本测算,须报各开发单位总经理办公会审查通过。2、销售过程中为增加“卖点”
项目管理师PMS系统需增加或调整绿化、公建配套等项目时,应事先编制预算并报各开发单位总经理办公会批准后方可实施。3、应尽可能缩短项目开发经营周期,减少期间费用。应保证向客户承诺的交工日期,以避免赶工成本和延期赔偿;在市场和经营条件许可的情况下,应注意加快项目开发节奏;应减少现房积压时间,减少利息费用等成本。4、各开发企业应按回避、竞争、平等、服务、距离、双赢、公正、团队合作的原则,正确处理与合作伙伴的关系。1.目的1.1.为进一步明确公司各部门及相关人员和设计、监理单位在工程成本控制中的责任,从而达到对工程开发过程中的成本进行动态控制的目的,确保各项目工程成本控制在管理公司批准的目标成本范围内。2.适用范围2.1.适用于公司开发建设的所有项目。3.职责3.1.规划部负责施工图预算低于目标合同价及设计变更费用的控制。3.2.工程部负责现场签证的成本控制。3.3.成本控制部负责工程项目的预算、结算及审核现场签证单及设计变更单产生的费用,并及时对目标成本的完成情况提出预警。4.程序4.1.确定目标合同价,目标设计变更费用、目标现场签证费用。
项目管理师PMS系统4.1.1.成本控制部根据已完成工程及同类工程的数据资料提出各项目的目标设计变更费用、目标现场签证费用。4.1.2.成本控制部根据管理公司批准的目标成本和已定的目标设计变更费用、目标现场签证费用确定各分项工程的目标合同价(目标合同价=目标成本—目标设计变更费用—目标现场签证费用),并编制成表一。4.1.3.成本委员会对表一的各分项工程的目标合同价、目标设计变更费用、目标现场签证费用的限额进行确认,确认后的上述费用作为各责任部门成本控制的依据。4.2.设计阶段成本控制4.2.1.规划设计部在与设计院签订委托施工图设计合同时必须将以下成本控制参数写入合同条款中,并明确提出实现下列目标的奖惩办法:每平米钢筋含量低于目标钢筋含量每平米砼含量低于目标砼含量项目的施工图预算不超过目标合同价属设计质量产生的设计变更费用不超出目标设计变更费用4.2.2.施工图完成后,成本控制部在规定时间内完成施工图预算,如施工图预算未超出目标合同价,则按施工图实施;如施工图预算超出目标合同价,则由规划设计部组织成本控制部、设计院分析超出原因。如属设计问题,由设计院修改;如属设计标准太高,则由规划设计部调整标准,使施工图预算低于目标合同价。4.3.施工阶段成本控制4.3.1.施工图确认后,由工程部按管理公司招投标管理规定及南昌地产公司招标程序组织招标工作。4.3.2.不提倡采用费率招标,尽可能采取总价或单价包干方式。4.3.3.与中标单位签订的合同价不得高于目标合同价。4.3.4.设计变更费用的控制4.3.4.1.规划设计部是施工图设计变更费用控制的责任部门,规划设计部各专业工程师是各专业设计变更控制的责任人。4.3.4.2.设计变更分为设计院设计质量引起的变更和甲方提出的变更两类。4.3.4.3.因设计质量引起变更时,设计院应在施工前十天提出设计变更,规划部一天内确认其技术可行性和合理性;成本控制部2天内核算出此次变更产生的费用增、减值。设计变更引起的造价增加:2万元以下需经设计总监批准;2—
项目管理师PMS系统5万元以下需经总经理批准;5万元以上的需经公司技术质量委员会及成本委员会批准后下发实施。确因特定原因无法实施的,工程部应立即反馈给规划发展部及成本控制部。4.3.4.4.因甲方原因提出变更时,规划设计部应作出设计变更方案,经成本控制部估价后,成本增加2万元以下的需经设计总监批准;2—5万元需经总经理批准;5万元以上的需报管理公司批准,批准后由设计院正式出具设计变更单下发实施。确因特定原因无法实施的,工程部应立即反馈给规划发展部及成本控制部。4.3.4.5.规划设计部每月月中将上月所发生的设计变更费用按因设计质量问题、因甲方提出变更两类分专业汇总报设计总监、总经理及成本委员会各成员并抄送设计院。4.3.5.现场签证费用的控制4.3.5.1.工程部是现场签证费用控制的责任部门,工程部各专业工程师是各专业现场签证费用控制的责任人。4.3.5.2.工程部在与监理公司签订合同时,应将现场签证费用不超出目标现场签证费用的条款写入合同中,并明确奖惩办法。4.3.5.3.现场签证审批权限:2万元以下的需经工程总监批准;2—5万元的需报总经理批准;5万元以上的需报公司成本委员会批准。•4.3.5.4.现场签证分“正常类”、“特急类”签证:“正常类”签证的办理应遵循先估价后施工的原则,凡是现场签证事项一经提出十天以后再施工的,都视为正常类签证,必须先定价(估价)后实施;正常签证的办理需在十天内完成。“特急类”签证的办理是必须立即执行而且延缓实施会造成更大损失的签证。特急类现场签证的办理原则是边施工边洽谈,但必须在开工后十天内办妥全部手续。4.3.5.5.工程部每月月中将上月所发生的现场签证费用按专业汇总报工程总监、总经理及成本委员会各成员并抄送监理公司。4.4.分项工程完成一月内成本控制部应将该项工程成本控制情况书面报告设计总监、工程总监、总经理及成本委员会各成员并抄送设计院、监理公司。4.5.工程竣工结算后成本控制部在一周内按土建和安装工程统计出分部分项工程单位成本、建筑面积单位成本、可售面积单位成本及总设计变更费用增加比例、各专业设计变更费用增加比例、总现场签证费用增加比例、各专业现场签证费用增加比例,为后续工程的成本控制提供依据。4.6.成本控制的奖罚
项目管理师PMS系统4.6.1.工程竣工结算完成后,公司根据整个工程的成本控制情况,对成本控制成绩优秀的责任部门和个人按节约成本额的5%提成予以奖励,对成本超过目标成本的责任部门和个人按超出额的2%予以处罚,从年终奖金中扣除。4.6.2.工程竣工结算完成后,公司根据整个工程的设计变更费用统计,设计变更总费用低于目标设计变更费用时,予以设计院节约额的5%的奖励,设计变更总费用高于目标设计变更费用时,则予以设计院超出金额的5%的罚款,罚款从预留的设计费中扣除。工程竣工结算完成后,公司根据整个工程的现场签证费用统计,对非设计变更所发生的现场签证费用低于目标现场签证总费用时,予以监理公司节约额的5%的奖励;当现场签证费用高于目标现场签证总费用时,予以监理公司超出金额的2%的罚款。注:上述比例均为参考数值。袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂蚁蚈羄莁莀袄袀莀蒃蚇腿葿薅袂肅蒈蚇蚅羁蒈莇袁袇肄蕿蚃袃肃蚂罿膁肂莁螂肇肁蒄羇羃肁薆螀衿肀蚈薃膈腿莈螈肄膈蒀薁羀膇蚂螇羆膆莂虿袂膅蒄袅膀膅薇蚈肆膄虿袃羂芃荿蚆袈节蒁袁螄芁薃蚄膃芀莃袀聿艿蒅螂羅艿薈羈袁芈蚀螁腿芇莀薄肅莆蒂蝿羁莅薄薂袇莄芄螇螃莄蒆薀膂莃薈袆肈莂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