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蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄羄膀蒇蚀羃节芀薆羃羂蒆蒂蕿肄芈莈薈膇蒄蚆蚇袆芇薂蚇罿蒂蒈蚆膁芅蒄蚅芃膈螃蚄羃莃虿蚃肅膆薅蚂膇莂蒁蚁袇膄莇螁罿莀蚅螀肂膃薁蝿芄莈薇螈羄芁蒃螇肆蒆荿螆膈艿蚈螅袈蒅薄螅羀芈蒀袄肃蒃莆袃膅芆蚅袂羅聿蚀袁肇莄薆袀腿膇蒂衿衿莂莈衿羁膅蚇羈肃莁薃羇膆膄葿羆袅荿莅羅肈膂螄房地产公司成本控制指南目 录第一项·········立项成本控制要点应用指南第二项·········规划环节成本控制要点应用指南第三项·········招投标环节成本控制要点应用指南第四项·········施工环节成本控制要点应用指南第五项·········材料及设备采购环节成本控制要点应用指南第六项·········销售环节成本控制要点应用指南第七项·········工程预决算环节成本控制要点应用指南第八项·········期间费用的成本控制要点应用指南第九项·········物业管理成本控制要点应用指南
第一项 立项成本控制要点应用指南立项环节的成本控制根据项目开发方式的不同而有所区别。该环节由于有国家多项法规政策的限制,动作时灵活度较小,基本原则是在国家规定范围内最大限度地控制企业的费用。项目部在项目开发前期起主要作用,因此,这一环节成本控制的主要任务由项目部来承担。 控制要点控制什么怎么控制谁来控制备查文件开发形式1、新征土地(1)征地费用①少交或晚交,力争减免①项目部负责详见项目立项成本控制要点说明中项目开发成本构成表、附表一、附表二(2)拆迁安置费用②房产确权后办理拆迁安置费用②项目部负责(3)大市政费用③自建部分按照公司工程体系走;交政府部分按有关规定办理③工程部、设计部和审算部负责自建部分;工程部负责交政府部分(4)规划条件④满足公司利益最大化,合理提高容积率,降低成本④项目部、设计部负责2、买断项目(1)买断内容①明确买断内容明细①项目部负责详见项目立项成本控制要点说明中项目开发成本构成表、附表一、附表二及买断方式的成本构成(2)付款总额②为公司争取最大利益②项目部负责(3)付款时间③周期长、次数多③项目部负责(4)三通或七通一平的标准④明确验收标准明细④工程部、项目部负责(5)手续风险⑤与项目付款时间直接挂钩⑤项目部负责3、合作开发(1)合作方式①符合集团要求,有利于北京公司①项目部负责详见项目立项成本控制要点说明中项目开发成本构成表、附表一、附表二及合作开发的成本构成(2)分成比例②双赢原则②项目部负责(3)交房时间③尽可能地延后交房③工程部负责(4)交房标准④不低于合同中交房标准④项目部负责⑤⑥选择有利于公司利益方式⑤项目部负责
(5)付款总额(6)付款时间⑥项目部负责第二项 规划环节成本控制要点应用指南 规划环节的成本控制所占权重最大,具有“一锤定音”的地位和作用:在规划环节进行成本控制是实现事前控制的关键,可以最大限度地减少事后变动带来的成本。所以该环节控制要点和控制内容相当复杂,基本原则是:周密规划,科学讨论,严格审批。设计部和种类评审委员会在该环节承担主要的职能。控制要点控制什么怎么控制谁来控制备查文件1、规划方案(1)可行性规划设计①市场信息搜集和分析②市政状况信息分析③规划要点确立④可行性研究设计任务书⑤可行性设计变更设计部负责,项目、审算、销售部配合暂缺相应可操作参考文件(2)方案评审①组成可行性规划评审委员会,对方案进行评审、确定②未通过的方案进入可行性设计变更环节,再重新评审由项目、设计、工程、审算、财务、销售等各部门组成评审委员会,总经理负责(3)设计成果①对可行性规划设计根据实际情况进行细节调整②设备选型方案提前确定设计部负责,工程部配合根据提交的设计成果进行投资估算审算负责,设计部配合2报批设计(1)设计方案①根据项目前期运营的情况和市场分析制订设计任务书设计部负责,项目部、销售部协作暂缺相应可操作参考文件②方案设计招投标设计部负责③方案设计评审招投标评审委员会(2)报批①注意市政设计②注意相关法规,完善自身报批规范性,材料完整项目部负责、设计部配合
3、扩初设计(1)扩初设计要求①对报批设计进一步调整②设计要求第三项 招投标环节成本控制要点应用指南 招投标环节的成本控制涉及到工程、设计、审算、销售等多个部门的实际动作,在程序上没有太多变数,但具体内容特别是招投标评审委员的选择则须有很强的针对性。这个环节成本控制的难点在于标书的制订,重点在于评标。控制要点控制什么怎么控制谁来控制备查文件1、投标单位的选择(1)资质(2)管理水平(3)技术力量(4)历史记录(5)资金实力(6)合作经历①建立承建商、工程监理、材料及设备供货商名册及资料库②从公司认可名册中的承建商、供货商、监理公司中选择投标单位③主办部门推荐五家投标单位招标工作组工程部负责工程监理招投标合同设计部负责设计、环境、装修招投标合同审算部负责材料设备招投标合同销售部负责营销、包装招投标合同详见招投标管理规范第8条至15条和招投标管理程序④招投标工作小组审核、考察、评估、筛选三家以上投标单位报招投标审委员会及主管领导招投标评审委员会审核主管领导批准详见招投标管理规范第8条至15条和招投标管理程序2、招投标文件各类合同的招投标书内容应包含:(1)工期;(2)工程造价或取费标准;(3)质量要求;(4)付款方式主办部门起草、制定招投标标准文本①工程部负责工程监理招投标合同②设计部负责设计、环境、装修招投标合同③审算部负责材料设备招投标合同④详见招投标管理规范第6条、第16条至20条和招投标管理程序
(5)招标范围(6)结算方式(7)验收标准(8)投标注意事项(9)废标条件(投标书必须加盖投标单位法人印章)(10)接标时间(11)开标时间(12)定标方法(13)投票单位补充意见(14)标准合同条文(15)图纸、其他要求等销售部负责营销、包装招投标合同综合审核投标单位;评定中标单位招投标评审委员会审核、评定主管领导批准详见招投标管理规范第21条至第33条和招投标管理程序第四项 施工环节成本控制要点应用指南 施工环节的成本控制主要应注意两大方面,一个是因各种变更带来的费用,另一个是材料、工程款的支付。由于市场变化与市场把握的原因,施工阶段不可避免由于各种情况而要对施工计划和内容时行改动,而在变更时明确目的和遵循程序都是必须的。这一阶段进行成本控制时要注意各部门的及时沟通和良好合作。控制要点控制什么怎么控制谁来控制备查文件(1)变更评估①①
1、设计变更环节项目前期规划、定位要全面、准确,尽量避免在施工中的重大设计调整②加强施工前的审核工作。全面考虑工程造价,对可能发生变更的地方有预见性,并予以事先约定③各部门全面评估变更带来的各种变化,为审批提供参考依据审算部负责计算变更费用(含可能引起的索赔)②甲方项目代表执行修改的工期评估③审算部成本管理员负责计算变更后的成本现状详见《工程变更管理办法》—“工程变更的控制办法”(2)变更的审核签认①根据变更原因将设计变更分成四类,不同类别按相应的审核签认流程进行经办部门详见《工程现场签证管理规范》第二条、第十三条②设计变更通知发生变更项目的负责人详见《工程现场签证管理规范》第五到第捌条③变更必须有设计单位、设计部、工程部、监理单位和施工单位共同签字后,才能有效经办部门详见《工程现场签证管理规范》第九到第十二条(3)变更的审批主管总经理审批后方可进行变更主管总经理详见《工程现场签证管理规范》第十三条2、施工现场签证(1)签证的必要性①现场签证的确认应严格按照合同中所约定的条款执行经办部门(设计部或工程部) (2)签证的时候①现场签证确需发生,应坚持当时发生当时签证的原则详见《工程现场签证管理规范》第十条(3)签证的工程量①认真核对签证的工程量准确②签证的内容、原因、工程量应清楚准确、无涂改、编号准、全,并有监理工程师的签字确认经办部门(设计部或工程部)详见《工程变更管理办法》——“工程变更的控制办法”(4)签证的审批①施工洽商通知单发生变更项目的负责人详见《工程现场签证管理规范》第五到第捌条
②必须遵循“先洽后干”的原则。在确认签证前,应按相应审批程序报审,通过后方可正式签证主管总经理详见《工程现场签证管理规范》第十四条(5)签证的反馈①对工程变更应定期进行分类汇总统计分析,并根据统计资料对控制工程变更提出改进意见资料工程师详见《工程现场签证管理规范》第十八、十九条3、审图(1)扩初图会审(2)施工图会审(3)分项、分部图会审(4)各专业技术图纸会审①图纸多层次会审会签及审批制度②各专业互审互签制度③力争在开工前把图纸中的问题修改完甲方技术负责人详见《施工环节成本控制要点》三、“审图”4、总分包配合费(1)分包方式(2)分包内容(3)分包的责任界定①通过投标确定配合费②应避免在施工过程中修改分包方式、分包内容、范围而增加工程成本甲方代表详见《施工环节成本控制要点》四、“总分包配合费”5、材料供应(1)选型(2)材料供应方式(3)材料计划(4)预留时间①施工所用的各项材料的选型应在材料招标前确定设计部主要解决的是材料供应对施工环节成本的影响,详见《施工环节成本控制要点》五、“材料供应”②先确定材料供应方式,能过招标确定相干关费用审算部组织工程部参加③限时编制材料计划④材料计划签认甲方代表⑤要考虑可能出现的问题,留出相应的时间经办部门6、工程款的支付(5)付款进度(6)工程进度①按合同约定执行付款②按进度付款③多层次多角度审核工程进度①甲方代表与监理工程师审核完成的形象部位②预算人员审核工程价值量详见《付款审批程序规范》附件2:“工程款付款流程”④
(1)付款的审批根据情况由不同级别人员最终审批主管副总或总经理第五项 材料及设备采购环节成本控制要点应用指南 材料及设备采购环节成本控制的核心要素是计划和信息,通过明确而科学的流程,就可以最大限度的减少在该环节出现损失的概率,达到成本控制的目的。 控制要点控制什么怎么控制谁来控制备查文件1、材料进场计划(1)采购招投标及订立合同时间 工程部招投标规范中未提及(2)生产周期与工程进度相配合具体参照标准暂缺(3)运输周期具体与采购点远近相对应(4)安装、验收周期与工程进度相配合(5)交叉作业时间与工序安排相联系2、材料的性能价格比(1)市场信息日常搜集市场信息,建立材料市场信息库审算部详见《招投标管理规范》第六、七条和《设备材料采购规范》第四条(2)技术参数材料设备的技术参数由设计部确定或封样设计部(3)招投标必须招投标的材料设备要制定招投标计划。不需招投标的材料设备,采用三家以上厂家报价选择审算部3、材料款支付(1)材料款支付方式(2)材料款支付进度(3)保修款①预付款限额控制②首次验收后付款总额进度控制③经办部门(工程部或设计部)详见《付款审批程序规范》附件3“提供材料付款流程”和附件7“采购类付款流程”
保修款一般不低于合同总价的5%④依据合同中约定付款4、材料验收(1)数量验收①几方共同确认货到现场数量甲方工地代表或专业工程师负责监控验收详见《设备材料采购规范》第八条(2)质量验收①外观质量的验收②安装后质量的验收工程部③投入使用质量的验收物业公司5、材料保管与保修(1)材料保管①在合同中明确货物的卸货和保管的责任承担者工程部详见《设备材料采购规范》第九条、第十三到十六条(2)材料保修②用合同的方式明确保修责任和保修期第六项 销售环节成本控制要点应用指南 销售环节的成本一般是按比例控制,但一旦制订了费用目标总额,具体的单项支出就必须严格控制。由于销售涉及的部门比较多,所以各部门乃至总经理都需要分工负责这部分的控制职能。此外,由于销售环节的一些操作会对入住和物业管理产生重要的影响,所以这个环节的成本控制也必须有长线考虑。控制要点控制什么怎么控制谁来控制备查文件1、营销方案(1)费用总额①确定费用目标总额项目部详见《营销费用管理规范》(2)市场信息收集(3)营销计划(4)营销预算①根据各种相关因素确定具体计划和费用销售部(5)营销方案审批①征求各方面意见,按审批流程操作主管总经理详见《营销操行流程规范》①销售人数控制销售部部门经理
2、营销现场费用(1)现场销售人工费用②销售工作进度控制③奖励办法控制详见《营销包装操作规范》(2)现场销售器具费(3)卖场、现场包装费(4)销售模型费用(5)宣传资料及礼品费(6)展销费 销售部专业经理和部门经理(7)计划额度控制①额度内调剂和超额审批制度主管总经理详见《营销费用管理规范》3、媒体选择(1)媒体及广告代理公司信息收集和分析①专人负责销售部详见《营销费用管理规范》(2)招投标①先评后选的原则销售部详见《营销费用管理规范》②内部评审销售部详见《招投标管理规范》③招投标评审委员会4、样板房装修(1)设计、装修①市场信息收集②制订装修目标成本总额设计部、销售部详见《营销包装操作规范》和《设计规划管理规范》(2)材料采购①信息搜集②材料、设备选型设计部详见《设备、材料采购规范》(3)信息采集及招投标①招投标招投标评审小组详见《招投标管理规范》(4)样板房维护①委托物业代管协议物业公司、销售部详见《物业管理规范》(5)材料回收、保管和再利用①建立材料设备清单设计部负责,物业、销售部配合详见《营销包装操作规范》
②使用登记③闲置品评估和处理5、销售回款(1)销售折扣点待定销售前台负责待制订相关管理办法(2)回款周期待定销售前台负责,财务监督详见《回款管理规范》6、销售补充条款及承诺(1)承诺的给出①制作楼书②承诺分类营销部负责,设计、工程监督待制订相关管理办法(2)设计变更与承诺①变更审批与知会制度②承诺变更设计部负责,销售、工程协助7、客户交房(1)交房日期(2)保修期(3)质量补偿①晚交房原因分类处理②与施工队洽商延长保修期③交房验收协议客房服务中心负责,销售前台、物业公司协作详见《补偿管理规范》8、其他(1)中介费待定销售部 (2)与销售相关的其他费用(如因销售要求而发生的设计洽商变更费)①严格按相关流程进行主管副总详见《工程现场变更管理规范》等第七项 工程预决算环节成本控制要点应用指南工程预决算环节的成本控制难点在于有关监控信息的及时性和准确性。这些信息可以来自合作方、第三方和自己的调研,不论哪种方式都应该注意严格按程序走,防止出现不规范或不负责的实际操作。控制要点控制什么怎么控制谁来控制备查文件1、乙方预算(1)乙方预算内容的审查①先由造价比例大的项目看(地面、墙面、部分家具)缩小及调整面积②审算部负责,设计部协助参见深圳公司有关文件
注意报价拆分、施工方法、报价及招标方法不同会影响成本的问题2、钢筋用量的核实(1)施工图中的钢筋用量(2)洽商、变更的钢筋用量①选择并委托现场管理经验丰富、职业道德良好、工作认真负责的工程造价咨询公司进行钢筋量计算工作财务部、审算部与主管副总负责确定工程造价咨询公司详见正在草拟中工程预决算管理规范②审算部专人负责抽查与核实工程造价咨询公司的钢筋用量计算③工程造价咨询公司与审算部相关人员必须下现场了解乙方绑扎钢筋情况审算部经理监督3、价差的调整(1)材料价差(2)人工价差(3)费用价差①严格执行合同中价差调整办法②及时跟踪价格(材料、人工、费用)变化情况③当价格出现异常波动时,应立即与相关单位商量对策审算部材料组与预算工程师负责详见正在草拟中工程预决算管理规范4、洽商、变更的费用控制(1)图纸审核(2)因市场因素甲方对图纸的修改(3)现场签证①工程部和项目部负责组织各专业人员共同审图,实行专业人员负责制②监理公司审图③施工单位审图④甲方对图纸做出重大修改之前,应进行方案经济比较⑤现场签证中,应明确发生费用的原因和责任①设计部负责建筑专业图纸质量的审核②工程部负责其他专业图纸的审核③工程项目部负责现场签证的监控④审算部负责审核洽商、变更的合理性、完整性(含洽商)及经济性详见正在草拟中工程预决算管理规范5、违约与索赔(1)工期(2)质量①甲方履行自己的合同义务①
②甲方督促乙方履行合同义务③工期与质量重视过程中控制工程项目部负责施工合同中技术条款的监控②审算部负责施工合同中合同条款经济部分的监控详见正在草拟中工程预决算管理规范(3)配合管理①工程部项目经理负责各施工方的配合问题配合工程项目部负责施工过程中协调、配合(4)停工、窝工①当造成重大停、窝工时,工程部与审算部及时性进行停、窝工费用计算审算部负责违约费用的核实 第八项 期间费用的成本控制要点应用指南 期间费用主要由财务、人工、行政三块费用组成。由于地产业务的周期变化,期间费用的灵活性很高,更需要加强对期间费用的计划控制。财务部在这一环节除了承担主要的控制任务外,还有义务指导监督其他部门的有关费用支出情况。 控制要点控制什么怎么控制谁来控制备查文件1、财务费用(1)公司开发速度、规模与贷款计划①制定年度资金计划②资金占压费用估算与控制①财务部负责年度资金计划②财务部与审算部配合控制占压资金量详见付款审批程序规范中工程款付款流程、营销费用付款流程(2)地价款的支付 ①制定项目总体开发计划项目部负责项目总体开发计划(3)工程款的支付①制定工程年度付款计划工程部负责工程年度付款计划(4)销售回款的管理①制定年度销售计划销售部负责年度销售计划2、人工费用(1)薪金(2)岗位津贴(3)出差补助①依据总部人事部有关规定确定北京公司工资总额②财务部负责详见费用报销规范第15条至第19条、第26至条29条
(4)加班补助及其他费用(5)奖金(含即时奖金)依据国家和公司有关规定确定加班补助及其他费用与出差补助③依据北京公司奖优惩劣的政策确定奖金额3、行政管理费用(1)通讯费用①通讯费用实行限额报销总办与财务部负责详见费用报销规范第1条至第14条、第20至第25条(2)交际费用②交际费用实行定额报销(3)车辆交通费③车辆交通费实际油料归口管理;过路费、过桥费、停车费、养路费实报实销管理;维修费、保养费事前审批;部门经理以上私家车限额报销 (4)其他办公用品费 第九项 物业管理成本控制要点应用指南地产公司需要在物业管理方面支出的费用主要是委托管理、委托经营和亏损补贴三个方面。客户服务中心担负着这一环节的主要控制工作,控制原则是以明文的法律合同形式界定地产公司与物业公司的权责关系,防止因权责不清带来的额外成本。 控制要点控制什么怎么控制谁来控制备查文件1、委托物业管理(1)未销售的商品房(2)地产公司办公室(3)职工宿舍(4)样板间①制定委托管理邀约并致物业公司②物业公司就邀约项目提交物业管理立案③经同北京公司客户服务中心达成一致意见后签订委托管理协议北京公司客户服务中心负责与物业公司签定委托管理协议详见物业管理成本控制规范中第8条2、资产委托经营(1)康乐中心(2)幼儿园(3)班车①制定委托经营合同②物业公司就委托经营合同提交委托经营方案北京公司客户服务中心负责与物业公司签定委托经营合同详见物业管理成本控制规范中第6条
③经同北京公司客户服务中心达成一致意见后签订委托管理协议3、物业亏损或补贴(1)物业管理费亏损(含环境维护费)(2)取暖费亏损(3)水电费亏损(含差额部分) 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