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'专业好文档机电设备安装与调试工程项目成本控制初探马幼华关键词:工程项目;成本控制及管理;水电施工企业摘要:工程项目成本成本控制及管理是水电施工企业可持续发展的核心主题,是项目管理成败的关键,在满足合同要求的前提下,如何进行项目成本控制及管理,实现项目利润最大化,是项目管理自始至终的主题。结合三峡左岸电站机电安装工程项目成本控制及管理的实践,对机电安装工程项目成本控制及管理作了一定的探索,也对成本管理的一些经验和教训作了简明的分析和总结。有人说中国水电施工企业是从鲁布革水电站开始走向市场化的,不管此话是否正确,中国的水电施工企业必须通过参与激烈的市场竞争才能承揽到工程项目已是不争的事实。水电施工企业拿到承包合同后,如何依照合同要求,在确保工程质量、安全、工期的前提下,以最低的成本实现合同规定的各项目标,达到项目承包者利润最大化的目的。同时让业主满意,又为企业赢得良好的社会效益。是合同项目成本控制及管理的关键,也是水电施工企业可持续发展的核心主题。下面以三峡左岸电站机电设备安装与调试工程为例,对机电安装工程项目成本控制及管理作一些初步的探索。三峡工程左岸电站机电设备安装与调试工程2A&3标段工程是三峡左岸电站机电设备安装与调试工程中的两个标段,其中第2A标段为4#、5#、6#、10#水轮发电机组及其配套设备安装与调试。第3标段为:三峡左岸电站公用系统设备安装与调试。根据合同:5#机将于2003年10月15日并网发电,6#、4#和10#机将分别于2003年12月15日、2004年4月15日和2004年9月15日并网发电。第三标段除完成第2A标段机组投产发电配套公用系统外,还必须配合完成第1标段六台机组、第2B标段四台机组发电需要。第三标段工程竣工时间为2006年5月15日。左岸电站机组投产总体安排为:“4、4、4、2”,即从2003年首批四台机组发电开始,2004年、2005年和2006年分别投产四台、四台和两台机组。本工程的主要特点是:主机安装工期相对集中,公用系统安装工期相对分散而长,资源投入将会是一条陡升陡降曲线,非常不利于工程项目的成本控制及管理。1项目成本控制与管理措施1.1建立精干、高效的管理机构针对三峡机电安装与调试工程引进设备多、技术新、难度大的特点,经过认真研究、精心挑选,迅速组建了精干、高效的项目部领导班子,并聘请了一批长期从事水电站机电设备安装的老一代专家作为项目技术管理顾问。1.2强化三峡意识,确立行为规范“三峡无小事”第11页共11页
专业好文档,这是在三峡建设者中广为流传的一句话,也是三峡工程特色的基本总结。为此,项目部编制了《三峡机电职工行为卡》,用简明的语言全方位地提出了项目管理的各项要求,使职工能熟记、理解,从一开始便自觉地约束自己的行为和言行,自觉参与项目成本控制与管理工作。1.3建立健全规章制度,强化项目法施工管理项目部依照项目法施工管理的要求,在项目部建立之初便制定了《三峡左岸电站机电设备安装与调试工程安装成本实录资料编制办法》等一系列规章制度,并成立相应的组织管理机构,对成本控制与管理的程序、办法及实施细则逐项予以落实。1.4建立成本实录体系,全员参与成本控制为便于对成本支出情况进行实时监控,项目部编制了目标成本计划,按照单元工程分解成本指标。同时建立成本实录体系,详细记录70万千瓦机组安装实际发生的成本情况。基层作业队、班组长和设备运行人员每天填好生产日志、设备运行日志及成本实录日报表。记录每天的人工、材料、机械等资源使用情况,并定期汇总编制成本实录统计报表和成本分析资料,时刻监控成本流向,及时调整成本控制预案及控制管理措施,使成本控制在目标成本之内。1.5强化技术管理,优化施工方案,突出成本意识。三峡左岸电站机组设备为国内首次安装单机容量70万千瓦水轮发电机组,技术要求高,安装难度大,各种问题复杂且难以预料,可能要遇到很多新工艺、新技术,稍有疏忽,成本可能失控。为此,项目部总结对比以前安装的机组特点,超前研究,进行技术攻关和技术优化。在每一项施工任务开始前,都要求技术人员提前研究相关技术资料,突出考虑成本意识,设计简便实用的工装,编制最优化的施工技术方案、进度计划和施工工艺卡,并向作业层进行详细的技术交底。同时编制劳动力组合、施工设备、工器具、材料使用计划,为项目成本事前控制提供重要依据。也使每一位参与工程建设的技术人员形成自觉的技术经济与成本意识。2项目成本控制与管理程序项目成本控制与管理是一个极为重要的课题,必须与质量、工期目标相协调,才能成功地做好成本管理与控制工作。根据三峡工程项目的特点,结合项目部成本控制与管理的总体目标,项目部确定的成本控制及管理程序如下:第一步:确定成本控制目标第二步:编制项目作业成本计划第三步:建立成本实录体系,定期进行成本分析第四步:找出成本失控要素,及时纠偏第11页共11页
专业好文档2.1项目成本构成要进行成本控制,首先必须了解其构成,项目成本一般由直接成本、间接成本和其它成本构成,其构成一般可分解如下:项目成本直接成本间接成本其它成本永久设备运杂费、采保费人工费材料费机械使用费工具用具使用费保险、返工处理、事故处理费等其他费用管理人员人工费固定资产使用费办公费企业财务费其它直接费2.2确定成本控制目标根据项目成本构成及直接成本所占比重很大的实际情况,本文主要侧重对直接成本控制与管理进行一些探讨。成本控制目标是一个预测性指标,它是在成本发生前人为确定的成本降低目标。通常用成本节约率表示。为此,将直接成本分解为如下几个方面分别进行控制:⑴人工费节约率:%⑵材料费节约率:%⑶机械使用费节约率:%⑷其他直接费节约率:%2.3编制项目作业成本计划根据上述节约率指标,将合同各单元工程单价分析表中的人工费降低%、材料费降低%、机械使用费降低%、其他直接费降低%后形成直接成本单价;然后以合同工程量乘以直接成本单价即成为项目作业成本计划,将间接成本、其它成本控制指标列入后即成为整个项目的作业成本计划,并作为项目目标成本进行控制与管理。2.4建立成本实录体系,定期进行成本分析第11页共11页
专业好文档按照合同工程的分部、分项及单元工程构成体系,对应建立成本实录体系档案,不断录入施工成本实录资料,每月进行单元工程成本分析。其中直接成本数据采集和录入按以下原则进行:2.4.1人工费:人工费主要包含作业层正式职工和辅助工两部分人员的工资性费用。正式职工人工工资根据财务部门提供的当月实际工资(包含三金两费)录入。其他用工不计劳保福利金。辅助工均不计算三金两费。技工、普工——编制内的职工。计入生产班组安装实录原始记录表。其他用工——辅助工,计入生产班组原始记录表。不能进入生产班组原始记录表的公共部位生产用工,则计入非直接生产用工原始记录表。非直接生产用工——作业队的管理用工,如队长等不直接进入生产班组原始记录表的人员,其用工计入非直接生产用工原始记录表。2.4.2材料费:材料成本价格按如下原则录入:主材等装置性材料如由项目部采购,则按机电物资部门实际采购价格录入;辅材如氧气、乙炔、电焊条等按《单元工程限额领料卡》上实际领用的数量和价格录入;周转性辅助材料,其成本费用按规定周转次数摊销计算录入;工装材料按照规定计算摊销后录入;对单价分析表中未注明的其他材料,按照实际使用数量计算录入;水、电费单价按照供水、供电合同单价计算录入。材料用量及消耗按如下原则录入:主材按设计工程量加规定损耗率计算录入;辅材按实际消耗量记录;水、电用量按表读数加损耗计算。2.4.3机械使用费:机上人工,计入相应的机械运行原始记录表中;单价按人工费录入原则确定录入;自有设备(起重设备除外)机械使用台时数量按实际发生数量计入生产班组原始记录表,其实际使用台时数量以内部签证单的形式予以确认。台时单价按照内部确定的单价表中的单价录入。自有的起重设备及租赁的起重设备,其使用台时数量按照项目部施工管理部审核确认的签证单计算录入。自有的起重设备台时单价按照内部确定的单价表中的单价录入;租赁的起重设备台时单价按租赁合同单价录入。第11页共11页
专业好文档公共部位的生产机械设备或零星使用的机械,计入其他摊销费用表中的其他机械费记录表;动力燃料消耗:油料等按班领用量计入班组原始记录表;单价按实际价格录入;大修理费、经常性修理费、零配件费等,根据项目部机电物资部提供的数据,计入其他摊销费用表中的其他机械费记录表;2.4.4永久设备费、运杂、采保、装卸费:自行采购的永久设备,按照机电物资部门实际采购价格录入;运杂、采保、装卸费按照机电物资部门记录的实际发生费用录入;2.4.5其它直接费:按照实际发生的冬雨季施工增加费、夜间施工增加费、小型临时设施摊销费等,计入班组施工原始记录表中。3、安装实录相关表格表1单元工程安装成本实录日报表分项工程编号: 分项工程名称:单元工程编号: 单元(子)工程名称:施工队、班组:填报人:施工情况简述:序号项目统计日期:年月日白班中班夜班备注一、安装人工(工日)小计安装用工 工长(含技干) 高级技工 中级技工 初级技工 二、辅助安装人工(工日)小计本栏为配合工种如电焊、起重等的实际使用时间(如有)。 工长(含技干) 高级技工 中级技工 初级技工 三、施工机械(台时)进场时间本栏中仅计算实际使用时间,栏目不够时请续接。退场时间 第11页共11页
专业好文档机组安装消耗材料实录统计表表2序号材料名称及规格单位710MW水轮机安装调速系统安装水轮发电机安装其他领料时间领料人定子安装其中:转子安装其中:其它小计定子组焊定子叠装及下线冷却设备及附件安装励磁系统安装小计其它部份转子中心体及支臂连接1型钢kg年月至年月 2各种钢板kg 3钢管kg 4电焊条kg 5不锈钢焊条(丝)kg 6各种油漆kg 7各种铜材kg 8透平、变压及其它油kg 9φ125~180抛光、砂轮片片 10特种金属磨头个 11橡胶板及制品等kg 12塑料薄膜kg 13各种紧固件套 14各种铁件kg 15500ml装酒精瓶 16500ml装丙酮瓶 17氧气m3 18乙炔m3 19富氩混合气m3 20板枋材m3 21汽油kg 22白布(含的良、绸布等)m 第11页共11页
专业好文档表3机组安装机械使用台时实录统计表序号机械名称及规格710MW水轮机安装调速系统安装水轮发电机安装其他使用时间使用人定子安装其中:转子安装其中:其它小计定子组焊叠装及下线冷却设备及附件安装励磁系统安装小计其它部份转子中心体及支臂连接1角磨机年月至年月 2气(氩弧)保护焊机 3测园架 4磁力钻 5125吨桥机 6电焊机 72吨汽车 8吸尘器 9砂轮切割机 10自动温控设备 11探伤费用(元) 12机加工费用(元) 13空压机9m3 14液压式钻、绞孔机 158吨汽车 165吨汽车 176吨叉车 1816吨吊车 192*1250吨桥机 20试压泵 2140吨平板拖车年月至年月 2240吨吊车 231.25吨电动葫芦 24液压夹紧装置 2510KV开关柜 26热电偶测温仪(41个测点) 27红外线热成像仪 28电流表 29电压表 第11页共11页
专业好文档根据以上实录资料,可分别进行单元工程、分项工程、分部工程成本分析,也可以另外形成一个完整的综合成本分析报告。从而可以做到定期分析成本,找出成本失控的要素,及时调整成本控制措施,有效控制安装工程施工成本。通过两年多的工程实践证明,成本实录体系的建立可以最大限度反映成本支出情况,为制定成本控制及管理措施和进行动态成本本管理与控制提供了有效的信息平台,值得推而广之。第11页共11页
专业好文档Editor"snote:JudsonJonesisameteorologist,journalistandphotographer.HehasfreelancedwithCNNforfouryears,coveringsevereweatherfromtornadoestotyphoons.FollowhimonTwitter:@jnjonesjr(CNN)--Iwillalwayswonderwhatitwasliketohuddlearoundashortwaveradioandthroughthecracklingstaticfromspacehearthefaintbeepsoftheworld"sfirstsatellite--Sputnik.IalsomissedwatchingNeilArmstrongstepfootonthemoonandthefirstspaceshuttletakeoffforthestars.Thoseeventswerewaybeforemytime.Asakid,Iwasfascinatedwithwhatgoesoninthesky,andwhenNASApulledtheplugontheshuttleprogramIwasheartbroken.Yettheprivatizedspaceracehasrenewedmychildhooddreamstoreachforthestars.Asameteorologist,I"vestillseenmanyimportantweatherandspaceevents,butrightnow,ifyouweresittingnexttome,you"dhearmyfoottappingrapidlyundermydesk.I"manxiousforthenextone:aspacecapsulehangingfromacraneintheNewMexicodesert.It"slikethesetforaGeorgeLucasmoviefloatingtotheedgeofspace.YouandIwillhavethechancetowatchamantakealeapintoanunimaginablefreefallfromtheedgeofspace--live.The(lackof)airupthereWatchmanjumpfrom96,000feetTuesday,IsatatworkgluedtothelivestreamoftheRedBullStratosMission.Iwatchedtheballoonspositionedatdifferentaltitudesintheskytotestthewinds,knowingthatiftheywouldjustlineupinaverticalstraightline"we"wouldbegoforlaunch.IfeelthismissionwascreatedformebecauseIamalsoajournalistandaphotographer,butaboveallIlivefortakingaleapoffaith--thefeelingofpushingtheenvelopeintounchartedterritory.Theguywhoisgoingtodothis,FelixBaumgartner,musthavethatsamefeeling,atalevelIwillneverreach.However,itdidnotstopmefromfeelinghispainwhenagustofswirlingwindkickedupandtwistedthepartiallyfilledballoonthatwouldtakehimtotheupperendofouratmosphere.Assoonasthe40-acreballoon,withskinnothickerthanadrycleaningbag,scrapedthegroundIknewitwasover.Howclaustrophobiaalmostgroundedsupersonicskydiver第11页共11页
专业好文档Witheachtwist,youcouldseethewrinklesofdisappointmentonthefaceofthecurrentrecordholderand"capcom"(capsulecommunications),Col.JoeKittinger.HehunghisheadlowinmissioncontrolashetoldBaumgartnerthedisappointingnews:Missionaborted.ThesupersonicdescentcouldhappenasearlyasSunday.Theweatherplaysanimportantroleinthismission.Startingattheground,conditionshavetobeverycalm--windslessthan2mph,withnoprecipitationorhumidityandlimitedcloudcover.Theballoon,withcapsuleattached,willmovethroughthelowerleveloftheatmosphere(thetroposphere)whereourday-to-dayweatherlives.ItwillclimbhigherthanthetipofMountEverest(5.5miles/8.85kilometers),driftingevenhigherthanthecruisingaltitudeofcommercialairliners(5.6miles/9.17kilometers)andintothestratosphere.Ashecrossestheboundarylayer(calledthetropopause),hecanexpectalotofturbulence.Theballoonwillslowlydrifttotheedgeofspaceat120,000feet(22.7miles/36.53kilometers).Here,"FearlessFelix"willunclip.Hewillrollbackthedoor.Then,Iwouldassume,hewillslowlystepoutontosomethingresemblinganOlympicdivingplatform.Below,theEarthbecomestheconcretebottomofaswimmingpoolthathewantstolandon,butnottoohard.Still,he"llbetravelingfast,sodespitethedistance,itwillnotbelikedivingintothedeependofapool.Itwillbelikeheisdivingintotheshallowend.SkydiverprepsforthebigjumpWhenhejumps,heisexpectedtoreachthespeedofsound--690mph(1,110kph)--inlessthan40seconds.Likehittingthetopofthewater,hewillbegintoslowasheapproachesthemoredenseairclosertoEarth.Butthiswillnotbeenoughtostophimcompletely.Ifhegoestoofastorspinsoutofcontrol,hehasastabilizationparachutethatcanbedeployedtoslowhimdown.Histeamhopesit"snotneeded.Instead,heplanstodeployhis270-square-foot(25-square-meter)mainchuteatanaltitudeofaround5,000feet(1,524meters).Inordertodeploythischutesuccessfully,hewillhavetoslowto172mph(277kph).Hewillhaveareserveparachutethatwillopenautomaticallyifhelosesconsciousnessatmachspeeds.Evenifeverythinggoesasplanned,itwon"t.Baumgartnerstillwillfreefallataspeedthatwouldcauseyouandmetopassout,andnoparachuteisguaranteedtoworkhigherthan25,000feet(7,620meters).Itmightnotbethemoon,butKittingerfreefellfrom102,800feetin1960--atthedawnofaninfamousspaceracethatcapturedtheheartsofmany.Baumgartnerwillattempttobreakthatrecord,afeatthatbogglesthemind.ThisisoneofthosemonumentalmomentsIwillalwaysremember,becausethereisnowayI"dmissthis.第11页共11页
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