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工程项目建设成本控制分析

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院系专业建筑工程管理年级学号姓名题目工程项目建设成本控制分析指导教师评语是否同意答辩过程分(满分20)指导教师(签章)评阅人评语评阅人(签章)成绩答辩组组长(签章)年月日 目录第一章绪论1.1问题提出…………………………………………1第二章工程项目成本控制的目标2.1工程项目成本的概念……………………………22.2工程项目成本控制的内容……………………………22.2.1工程项目成本预测……………………………22.2.2工程项目成本计划……………………………32.2.3工程项目成本监控……………………………32.2.4工程项目成本核算……………………………32.2.5工程项目成本分析……………………………32.2.6工程项目成本考核……………………………3第三章企业在建工程成本控制中存在的问题3.1在建工程忽视成本的控制……………………………43.2工作成本控制认识上存在误区………………………43.3没有形成一套完善的责权利相结合的成本控制体制……43.4成本控制能力较弱……………………………4第四章企业在建工程成本控制的措施4.1重点抓好在建工程施工阶段的成本控制,努力降低成本……54.1.1在建过程中按照各自的责任目标搞好成本控制和分析………… 54.2.1材料费用的控制……………………………54.2.2现场管理费控制……………………………64.2加强工程质量控制,实行全面质量管理,减少返工损失,减少和防止不合格品……………………………64.2.1加强安全措施,杜绝安全事故,减少事故损失…………………64.2.2减少事故的发生次数,可证家经济效益………………………64.3改进施工工艺,合理组织施工……………………………64.4完善合同文本,避免法律损失……………………………74.5加强沟通管理,做到在建工程成本控制运转有序……………74.6使用灵活的用工制度和聘用、考核、奖惩制度提高工作积极性…84.7建立健全在建工程的跟踪监控制度,强监督控制,完善在建工程成本约束机制……………………………8结论………………………………………………………………9致谢………………………………………………………………10参考文献……………………………………………………………………11 摘要由于全球经济形势的巨大转变,日本的大地震、海啸、本来就竞争激烈的建筑市场受到房产危机的空前打击,加之受到建筑原材料价格上涨、最低价中标制度、现金保证金制度的三个市场因素的严酷冲击,建工承包价格战进了白热化阶段,直接导致工程施工企业利润大幅度下滑和周转资金运转困难,企业面临极大的竞争压力,生存环境不容乐观。因此,要想在激烈的竞争市场中站稳脚跟,就必须坚持科学的成本控制原则,循环正确的成本控制程序,弄清成本控制的具体内容,抓住成本控制的关键节并采取相应的措施,实施有效的项目成本控制。本文首先是对工程项目成本控制进行了分析,接着分析了企业在项目成本控制中存在的不足,最后对加强企业在建工成本控制进行了分析。关键词:工程建设;成本控制 第一章绪论随着我国经济改革体制进一步深入,市场对企业的要求也越来越高。有部分企业把支付保证金作为作为招标入围的先决条件,挤占企业在建工程资金,致使企业经济效益日趋下滑,对企业的生存和发展形成了很大的的挑战,这样就迫使企业不断改进在建工程成本管理,对在建工程所耗的人力资源、物质资源和费用开支,都需要进行指导、监督、调节和限制,及时纠正将要发生和已经发生的偏差,把各项生产费用都控制在计划成本控制范围之内,降低项目成本,提高经济效益。 第二章工程项目成本控制的目标2.1工程项目成本的概念工程项目成本是指在工程项目上发生的全部费用总和,包括直接成本也间接成本。其中,直接成本包括人工费、机械费、材料费和其他直接费;间接成本是指实施工程过程中产生的管理费和临时设施费等。工程项目成本管理是对工程项目建设中所发生的成本,有组织、有系统的预测计划、控制、计算、分析和考核等一些列科学管理工作。其中在于组织和带领群众,在保重产品质量的前提下,挖掘最低成本的潜力,达到以最少的产生耗费取得最大的成果。工程项目成本控制首先应成立以项目经理为中心的成本控制体系:其次,应按内部各岗位和作业层进行成本目标分解;再次,应明确各管理人员和作业层的成本责任、限制及相互关系。项目经理部应对施工工程中发生的各种消耗和费用进行责任成本控制,并承担成本风险。项目成本包括成本预算、计划、实施、分析、考核、整理成本资料与编制成本报告工8个环节。企业对项目经理部成本控制进行服务。企业的盈利目标有赖于成本的降低。2.2工程项目成本控制的内容工程项目成本控制是建筑企业项目管理系统中的一个子系统,这一系统的具体工作内容包括:成本预测,成本决策,成本计划,成本控制,成本核算,成本分析和成本考核等。项目经理部在项目施工过程中,对所发生各种成本信息,通过有组织,有系统的进行预测,计划,控制,核算和分析等一系列工作,促使工程项目系统内各种要素,按照一定的目标运行,使施工项目的实际成本能够在预定的计划成本范围内。2.2.1工程项目成本预测 项目成本预测是通过成本信息和项目的具体情况,并运用一定的专门方法,对未来的成本水平及其可能发展趋势作出科学估计,其实质就是工程项目在施工以前对成本进行核算,通过成本预测,可以使项目经理部在满足业主和企业要求的前提下,选择陈本低,效益好的最佳成本方案,并能够在工程项目成本形成过程中,针对薄弱环节,加强成本控制,客服盲目性,提高预见性,因此,在工程项目成本预测是工程项目成本决策与计划的依据。2.2.2工程项目成本计划工程项目成本计划是项目经理部对工程项目成本进行计划控制的工具,它是以货币形式编制工程项目在计划期内的生产费用,成本水平,成本降低率以及为降低成本所采取的主要措施和规划的书面方案,它是建立工程项目成本控制责任制,开展成本控制和核算的基础,一般来讲,一个工程项目成本计划应该包括从开工到竣工所必需的施工成本,它是该工程项目降低成本的指导文件。是设立目标承恩的一句,可以说。成本计划是目标成本的一种形式。2.2.3工程项目成本监控工程项目成本监控指项目在施工过程中对影响工程项目成本的个各种因素加强控制并采取各种有效措施,将施工中世纪发生的各种消耗和支出严格项目控制在成本计划范围内,随时揭示并及时反馈,严格审查各项费用是否符合标准,计算实际成本和计划成本之间的差异并进行分析,消除施工中的损失浪费现象,发现和总结先进经验,通过成本控制,使之最终实现甚至超过预期的成本目标。工程项目成本应贯穿在施工项目中从招标阶段开始直至项目竣工验收全过程。它是企业的全面成本控制的重要环节。因此,必须明确各级控制组织和各级人员的责任和限权,这是成本控制的基础之一,必须给以足够的重视。2.2.4工程项目成本核算工程项目成本核算是指工程项目施工过程中所发生的各种费用和形式工程项目成本核算。它包括两个基本环节:一是按照规定的成本开支范围对工程施工费用进行归集,计算出工程项目施工费用的实际发生额:二是根据成本核算对象,采取适当的方式,计算出该工程项目的总成本和单位成本,工程项成本核算所提供的各种成本信息,是成本预测,成本计划,成本控制,成本分析和考核等各个环节的依据,因为,加强工程项目成本核算工作,对降低工程项目成本,提高企业的经济效益有积极的作用。2.2.5工程项目成本分析工程项目成本分析是在成本形成的过程中对工程项目成本进行的对比评价和剖析总结工作,它贯穿于工程项目成本控制的全过程,也就是说工程项目成本分析主要利用工程项目的成本核算资料(成本信息)与目标成本(计划成本),成本以及类似的工程项目的实际成本等进行比较,了解成本的变动情况,同时也要分析主要技术经济指标对成本的影响,系统地研究研究成本变动的因素,检查成本计划的合理性,并通过成本分析,深入揭示成本变动的规律,寻找降低工程项目成本的途径,以有效地进行成本控制,减少施工中的浪费,促使企业和项目经理部遵守成本开支范围和财务纪律,更好地调动广大职工的积极性,加强工程项目的全员成本控制。2.2.6工程项目成本考核所谓成本考核,就是工程项目完成后,对工程项目成本形成中的各责任者,按工程项目成本责任制的有关规定,将成本的实际指标与计划,定额,预算进行对比和考核,评定工程项目成本计划的完成情况和各责任者的业绩,并以此给以相应的奖励和处罚,通过成本考核,做到有奖有罚,赏罚分明,才能有效地调动企业的每一个职工在各自的施工岗位上努力完成目标成本的积极性,为降低工程项目成本和增加企业的积累,作出自己的贡献。 系统中每一个环节都是相互联系和相互作用的。成本预测是成本抉择的前提,成本计划是成本抉择所确定目标具体化。成本控制是则是对成本计划的实施惊醒监督,保证决策的成本目标实现,而成本核算又是成本计划是否实现最后检验,它所提供的成本信息又是对下一个工程项目成本预测和决策提供基础资料。成本考核是实现成本目标责任的保证和实现决策的目标的重要手段。第三章企业在建工程成本控制中存在的问题3.1在建工程忽视成本的控制推行项目法施工,经常出现这样的问题,企业管理员虽然重视成本单鞭长莫及,且其更偏向于利润中心角色。项目是成本中心,但其首先必须满足工期等条款约束,以免超期罚款,更兼季节性施工问题,无暇顾及成本盈亏,效益向生产低头的现象屡见不鲜。3.2工作成本控制认识上存在误区长期以来,企业的成本控制存在认识上的误区,认为企业成本控制是财务部门责任,有些工程项目经理更简单地将项目成本控制的责任归于成本主管或财务人员。其结果是技术人员只负责技术和工程质量,工程组织人员只负责施工生产和工程进度,材料管理人员只负责材料的采购和点验、发放工作。这样表面上看起来分工明确、职责清晰、过司其职,唯独没有了成本控制责任。如果生产组织人员为了赶工期而盲目增加施工人员设备、必然会导致窝工现象发生而浪费人工费;如果技术人员现场数据不精确,必然会导致材料二次运输费的增加;如果技术人员为了保证工程质量,采取了可行但不经济的技术措施,必然会使成本增大。由此可见,不走出这个认识上的误区,就不可能搞好工程成本控制。3.3没有形成一套完善的责权利相结合的成本控制体制任何控制活动,有应建立责权利相结合的控制体制和才能取得成效,成本控制也不例外。企业成本控制只有坚持权责利相结合的原则,做到奖罚分明、才能有效控制或减低成本。目前不少企业由于长期受计划经济体制的影响,在成本控制方面各部门、岗位、各工序之间的责任不洁、管理限权不明,企业无法对各部门、岗位、工序的人、财、物耗费实施量化标准进行考核:在利益分配上搞平均主义、出现了干多干少一个样,干好干坏一个样的局面,工程项目成本控制就难以有效实施。3.4成本控制能力较弱 3.4.1材料采购环节执行合格的分供方评价制度不严,材质不符合工程要求,或以大代小造成材料积压和浪费3.4.2材料的“跑、冒、滴、漏”现象严重,限额领料制度不落实,不能准确核算材料消耗水平。3.4.3机械设备利用率低,窝工现象时有发生。第四章企业在建工程成本控制的措施4.1重点抓好在建工程施工阶段的成本控制,努力降低成本4.1.1在建过程中按照各自的责任目标搞好成本控制和分析4.1.1.1提高劳动生产率、节约开支,加强人工费的控制4.1.1.2精简处机关机构,压减科室人员和机关附属单位的人员,使在岗人员达到一专多能。对项目控制人员人数,要更具投资数额大小、技术复杂程度、施工难度个施工能力来确定。采取竞争上岗、定岗、定职、定人、定岗位风险系数:4.1.1.3对施工生产作业人员进行培训,及时提高他们的生产能力和技术水平,使他们能够完成和超额完成劳动定额,最大限度地以最少的劳动消耗,获得最大的劳动率:4.1.1.4要加强科技管理学习和引进先进的管理方法、技术设备、工艺,以提高人机工作效率:4.1.1.5根据施工作业计划,通过网络作业流程分析,充分利用现有的工作面,尽可能组织平行作业,扩大工作面,是后续工序提前投入工作,提高工时利用效果,尽可能减少窝工现象。4.1.1.6选好施工企业工人,要择优那些有专业特长的,有时间讲演的技术过硬的包工队,公平竞争,建立能者上庸者下的机制。尽可能少庸包工队,把自己单位的职工放在施工线上,发挥职工最大积极性,创造不菲的效益,减少包袱。4.2.1材料费用的控制4.2.1.1合理确定材料数量。在工程建设中,材料成本占整个工程成本比重最大,一般可达到60%至70%左右。因此材料费的控制至关重要,材料费节余将影响整个工程的节余,而且材料费具有较大的节约潜力。往往在其他成本亏损时,要靠材料成本的节约来弥补。对钢材、水泥实行限额发料,按理论用量加合理损耗的办法与施工作业队结算。节约时给予奖励,超出时由施工作业队自行承担,从施工队结算金额中扣除。这样施工作业队将会更合理的使用材料,减少浪费损失4.2.1.2 合理确定材料价格。材料价格同样是减低材料成本的关键。要确定材料价格,必须组织工程、物资、财务等人员到材料供应地进行充分的调查,货比三家,争取找到供货或提供服务的源头,以最优惠的价格取得代应商;但并不是材料价格越低越好,还要把好材料的质量关。合格优质的材料加上成熟度的工艺和熟练的技能才能确保工程质量关:合格优质的材料加上成熟的工艺和熟练的技能,才能确保工程质量,要把握好物理性质、化学性质和力学性质,所有的材料都必须经过质量检验,现场材料员要把好所进材料的质量关不能盲目的追求低价成本而不顾工程质量。4.2.2现场管理费控制。现场管理费是与工程施工直接相关的成本,贯穿整个施工过程,直至保修期满。4.2.2.1做好雨季。冬季施工的准备工作,预防因突然的自然环境变化而影响施工:4.2.2.2严格按照施工规范、技术标准、质量要求施工。各个专业应制定严格的操作规程,对于不按照操作规程作业,造成施工成本增加的,有执行负责人负责:4.2.2.3防止质量事故会增加返工费、停工费、事故处理费等。这部分费用可以通过先进的施工管理而降低:4.2.2.4做好工程施工预防、监测工作。如及时对工程的质量进行检测,做好隐蔽记录,建立质量安全检查小组,随时检查施工安全、进度情况,做好预防工作:4.2加强工程质量控制,实行全面质量管理,减少返工损失,减少和防止不合格品、废品损失工程质量成本可分为预防成本、检测成本、质量事故成本、过剩投入成本等几个方面。对工程项目质量监控不力而造成的质量低劣会带来惨重的代价,这种代价既有经济方面的,也有危机及生命安全的。目前我国施工项目成本控制中尚未建立起对工程质量成本的风险监控体系,比如总承包单位在进行工程转包、分包中的压价行为、使得装包、分包单位的价格太低而由此带来的施工过程中偷工加料等现象时有发生,严重影响工程项目的质量。一个工程项目的施工过程就是工程质量形成过程。要达到质量的要求,需要开张两个方面的工作:其一是质量的检验和保障工作,其二是质量失败的补救过程,这两项工作都要发生费用,有时因质量问题造成的成本损失十分惊人的,要在保证质量的前提下,加强控制,实行全面质量控制,努力降低质量成本,每道工序严格按照质量规范要求施工,质量避免和减少返工,报废等造成的损失。4.2.1加强安全措施,杜绝安全事故,减少事故损失4.2.2减少事故的发生次数,可证家经济效益。施工项目每一事故的发生,都可能会有设备的损坏、工作的损失以及工作场所恢复费用等。事故发生次数减少,项目就减少了这部分事故处理费用,最后体现于项目经济效益增加。另一方面,每一事故的发生都不可避免地造成项目的停工损失,而施工发生次数的减少以及施工严重程度的降低,也相应减少了停工损失费用,表现为项目间接经济效益的增加。4.2.3制定应急预案,一旦发生事故,将损失降低至最低程度。通过安全设计、操作、维护、检查等措施。可以预防事故,降低风险,但不可能达到绝对安全。因此,需要安全投入,制定万一发生事故后应采取的紧急措施和应急方案。建立事故应急救援体系,在事故发生后迅速控制事故发展,保护现场人员和场外人员的安全,将事故对人员、财产和环境造成的损失降低到最低程度。4.3改进施工工艺,合理组织施工 4.3.1在施工过程中,积极推广应用新技术、新工艺,改革落后的传统工艺和做法不仅能够提高工程质量,同时因减少人工、材料以及设备的投入等,有效地降低了工程成本。如泵送混泥土也是一种全新的施工工艺,与传统的使用塔吊吊运料斗相比,节约了大量的人力,提高了浇注质量,加快了施工速度,是塔吊的使用率提高,缩短了工期,减少了机械设备与周转材料的租凭费用,从总体上有效降低了成本:同商品混泥土相比,泵送混泥土的价格优势是明显的。合理地采用适合项目特点的新技术、新工艺,加大施工中的科技含量是降低工程的有效途径。4.3.2广泛采用先进的技术、新工艺、新材料、新机具,可是施工时投入的材料(如架管、模板等)机具等大量减少、劳动减少、工期间短,会给项目带来可观的经济效益,因此,对每个项目施工之前,充分调动技术管理人员和经济管理人员,依靠科学技术创新,因地制宜,尽量采用先进技术、新工艺、新材料,如附墙爬升脚手架、滑模、早拆模技术,一次成活技术,落地砂浆再利用,筛余“砂头”、碎砖、废石利用等。同时将施工结果相关施工者的经济效益挂钩,以提高工作效率,并设专人管理,定期检查,确保技术措施条条落实,收到实效。4.4完善合同文本,避免法律损失施工项目的各种经济活动,都是以合同或协议的形式出现,如果合同条款不严谨,就会造成自己蒙受损失时应有的索赔不能成立,产生不必要的损失。所以必须细致周密的订立严谨的合同条款。首先,应该相对固定的经济合同管理人员,并且精通经济合同法规有关知识,必要时持证上岗;其次是应该加强经济合同管理人员的工作责任心;三是应制定相应固定的合同标准格式。上岗项目合同基本上有以下几类:委托加工合同、购货合同、分包合同、劳务合同、技术服务合同、租凭合同、其他协议等。各种合同条款在形成之前应由工程、技术、合同、财务、成本等业务部门参与定稿,使各项条款内涵清楚,严谨不漏。4.5加强沟通管理,做到在建工程成本控制运转有序沟通管理是项目管理的一个重要方面,不注意沟通,各行其是,会浪费时间、精力和资源;沟通得好,成本控制的各个环节运转有序,可以保证成本控制工作顺畅进行,减少不必要的损失浪费。项目沟通有许多种方法,项目会议是项目控制者进行有效的项目沟通的重要途径。一般可以采取“三会”制进行沟通。“三会”即:由经理部领导班子的成员组成的“办公会”;由生产系统各部门负责人组成的“生产调度会”;由各业务部门负责人组成的:“业务会”。其中:“业务会”负责进行成本编制、实施、经营核算和及时处理计划成本实施过程中出现的问题等业务工作;同时,结合实行计划成本控制中出现的行情况,完善和规范劳动工资、材料供应、机械设备等业务控制制度。“生产调度会”负责对现场的工期、安全和质量进行协调控制,并按经理部下达的计划成本的要求对施工现场进行过程项目控制和成本费用控制。“办公会”负责经理部各项控制措施的决策,处理业务会和生产调度会提交的需由经理部决策的问题。通过“三会” 制,把经理部决策层、生产指挥系统和经营控制系统有机地结合在一起,使经理部成为一个充满活力、坚强的整体,各项业务管理工作紧跟现场生产节奏,次序井然地进行。4.6使用灵活的用工制度和聘用、考核、奖惩制度提高工作积极性企业可以按照国际惯例,采取灵活的用工制度对人员实行了动态弹性管理,做到“勤者留,懒着走”同时企业还可以建立相应的聘用机制、考核机制、激励和惩罚机制,员工在上岗前资格审查或相应的考试,以确保雇员的素质;考核机制是之故员上岗后,由人事部门及部门负责人定期考核,考核结果作为对雇员进行奖励或惩罚的基础;赏罚分明的机制能提高员工工作积极性,确保工作效率方面取得良好的效果4.7建立健全在建工程的跟踪监控制度,强监督控制,完善在建工程成本约束机制建立健全跟踪监控制制度,及时纠正、修正在施工过程中发生的问题,避免铸成大错,造成损失,秋后算账,是当前亟待解决的问题。因此,应由公司纪检、审计、工程等部门组成监察大队,由书记带队,每两个月检查审核一次,主要是工程质量、工程进度以及工程拨款支付情况,在确定没有问题时,项目经理可继续任职,否则应立即撤换,以免造成更大的损失。通过对企业的跟踪监控,进一步保证了企业的盈利水平,使亏损企业扭亏为盈减亏。 结论总之,要实行在建工程项目成本的有效控制切实解决企业在建工程项目管理存在的问题,就必须加强成本意识,健全企业在建过程管理,是在建工程项目成本控制成为工程管理绩效的客观、公正的标尺,以保证企业的利益,提高企业管理水平和社会声誉,是企业在市场竞争中立于不败之地。 致谢首先感谢学校安排了这次毕业论文,通过论文的撰写使我受益匪浅。最重要的,我要感谢我的论文指导老师张华老师,正是他在论文撰写过程中耐心细致的辅导,使我能够更好地完成这次论文。还要感谢我的同学,正是由于他们的热心帮助,才使我提高了发现问题,解决问题的能力,增强了我各方面的能力。 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