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1、工程管理专业毕业设计外文翻译研究建筑施工企业的项目成本控制Study on Project Cost Control of Construction Enterprises By: R. Max Wideman Abstract With the increasing maturity of construction market, the competition between construction enterprises is becoming fierce. The project profit is gradually decreasing. It demands that all
2、 construction enterprises enhance their cost control, lower costs, improve management efficiency and gain maximal profits. This paper analyses the existing problems on project cost control of Chinese construction enterprises, and proposes some suggestions to improve project cost control system. Key
3、Words ：Construction enterprises, Project management, Cost control After joining the WTO, with Chinese construction market becoming integrated, the competition among architectural enterprises is turning more intense. Construction enterprises must continually enhance the overall competitiveness if the
4、y want to develop further at home and abroad construction market. Construction Enterprises basically adopt the project management-centered model, therefore, it is particularly important to strengthen project cost control. 1.The Current Domestic Project Cost Classification and Control Methods Cost re
5、fers to the consumption from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. Direct and indirect costs constitute the total cost, also known as production cost or manufacturing cost. Enterprise product cost is t
6、he comprehensive indicator to measure enterprise quality of all aspects. It is not only the fund compensation scale, but also the basis to examine the implementation of cost plan. Besides, it can provide reference for product pricing According to the above-mentioned definition and current domestic c
7、ost classification, construction project cost can be divided into direct costs and indirect costs. Direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility cost, engineering cost and other direct cost. Indirect costs mainly r
8、esult from project management and companys cost-sharing, covering project operating costs (covering the commission of foreign projects), projects management costs (including exchange losses of foreign projects)and companys cost-sharing. At present the main method for domestic construction enterprise
9、s to control project cost is to analyze cost, naming economic accounting, which is the major components of cost management and the analysis of economic activities. In accordance with its scope of target and deep-level of content, GM project cost analysis method can be divided into two categories, na
10、mely, comprehensive analysis of project cost and cost analysis of unit project Comprehensive analysis of project cost. It is carried in terms of budget and final accounts, cost reduction programs and construction installation costs. The methods used are as follows: (1) comparing the estimated cost a
11、nd actual cost. Check the result to reduce cost, lower cost index and budget status. (2) comparing actual cost and project cost. Check cost reduction programs as well as the windage between the actual cost and plan cost. Inspect the rationality and implementation of techniques organizational measure
12、s and management plans.(3) comparing lower cost of the same period last year. Aanalyze causes and propose the improving direction. (4) Comparison between engineering units in cost-cutting. Identify the units cost-reducing, which finishes projects, with a view to further cost analysis. Cost analysis
13、of unit project. Comprehensive analysis only understand project cost overruns or lower. If we want to get more detailed information, each cost item analysis of unit project is needed. Analysis mainly from the following aspects: (1) Materials cost analysis. From the view of material stock, production
14、, transportation, inventory and management, we can analyze the discrepancy impact of material price and quantity, the cost-reducing effectiveness resulting from various technical measures, the loss from poor management. (2) Labor cost analysis . From the number of employment, hours of use, ergonomic
15、s, as well as wage situation, we can identify the savings and waste during labor use and fixed management. (3) Construction machinery cost analysis. From the construction options, mechanization degree, mechanical efficiency, fuel consumption, mechanical maintenance, good rates and utilization, we ca
16、n analyze the yield and cost discrepancy of fixed-class ergonomics, the cost of poor classes, focused on improving mechanical utilization efficiency and waste caused by poor management. (4) Management cost analysis. From construction task and organizational staffing changes, non-production personnel
17、 changes, as well as other expenditure savings and waste, we can analyze management fees and justify the rationality of expenditure. (5) Technology organization measures implementing analysis. It can increase experience for future establishment and implementation of technical organization projects.
18、(6) Other direct costs analysis. Focus on the analysis of second removal and water, electricity, wind, gas and other expenses situation during construction. 2. The shortcomings of cost-control methods At present, domestic construction projects cost-control methods have played a significant role for
19、Chinese construction industry and construction enterprises to reduce cost and gain sustainable development. However, we should be aware that these methods exist some shortcomings as follows: 2.1 Lack of systemization. Presently, the cost control of construction enterprises is a simple control on cos
20、t. In fact, project cost control is closely related with project plans and progress, quality and safety. Therefore, cost control should include above-mentioned elements. 2.2 Lack of real time Modern project management is increasingly tending real-time management and forward-looking management, payin
21、g more attention to promptly identify and solve problems, emphasizing as much as possible to identify and solve problems before problems occur. The current control system is to control after problems occur, which cant avoid loss. In addition, current cost-control method is static. It cant monitor an
22、d reflect timely costs change, therefore, this method cant provide the support of decision-making for projects management under construction. 2.3 Lack of error-checking and error-correcting mechanism The current cost-control method is the single-class without error-checking and error-correcting mech
23、anism. If mistakes occur in the future, we cant discover timely, or even impossible found. 2.4 Lack of compatibility There is lack of compatibility between project cost-control and project finance and corporate management system. The project budget is built on ration, but project financial item subj
24、ects are based on current financial general regulation. This is not consistent between methods. Specific to the software, financial sector of domestic construction enterprises is generally adopting some general financial software, such as UF, IBM. The software is not specifically for the development
25、 of construction enterprise, not reflecting the special nature of construction enterprises. However, the budget software is also not considered financial aspect. The lack of compatibility leads to void labor and low management efficiency. At the same time, it increases the probability of error infor
26、mation and error decision 2.5 Limitation on notions and quality of personnel These days, most of construction enterprises are faced with the shortage of qualified personnel during improving cost-control system. It is difficult to find a suitable person with budget and financial knowledge and practic
27、al experience in project management. 3. Suggestions for improving domestic cost-control methods From the view of enterprises and projects, project cost control is a system engineering. It needs standardization and systematization, closely related to many factors. If current domestic construction ent
28、erprises want to establish a practical and efficient cost control systems, the cost-control methods must be improved as follows: 3.1 Establish systemic cost-control system According to the specific situation of enterprises, companys cost-control guiding documents should be developed. Based on curren
29、t fixed budget, enterprises develop work breakdown structure of specific conditions. And on these base, along with progress, quality and safety factors, cost control system will be established ultimately, including the establishment of project cost real-time control (the first class by full-time sta
30、ff in the execution of project cost control, reporting cycle for one week or fortnight), project cost integrated control (the second class, by financial officers in the execution of projects, reporting cycle for fortnight or a month) and corporate cost control (the third class, by companys financial
31、 sector, reporting cycle for a month or a quarter). Such three class cost control system resolve the problems of real-time and error-correcting mechanism. 3.2 Develop specific control processes According to enterprises specific circumstances, we should formulate specific control processes, identify
32、levels for controlling reporting periods, and arrange specific persons to monitor. Throughout reporting period, two kinds of data or information need to be collected: (1) the actual execution of data, including the actual time for beginning or end, and the actual cost. (2) the project scope, progres
33、s plan and budget change information. These changes may result from the clients or project teams, or from some unforeseen things such as natural disasters, labor strikes or key project team members to resign. These changes should be included in project plan and obtained the consent of customers, the
34、n new baseline plan need to establish. The scope, progress and budget of new plan may be different from initial plan. Above-discussed data or information must be timely collected, so that it can become the base to update project progress and budget. For example, if the project reporting period is a
35、month, data and information should be collected at the end of month as far as possible, which can guarantee progress in the updated plan and budget. 3.3 Improve project financial subject Based on work breakdown structure, enpterpries should improve project financial subjects so that projects match w
36、ith real-time cost control, companys financial and cost control systems, which can solve the compatibility between cost control and finance. At the same time, financial system and cost control system using the same data format, similar forms and data-sharing can improve effectively. In the short ter
37、m, construction enterprise can transform the existing software and statements to achieve cost savings and reduce the impact of system transformation. In the long-term, enterprises can adopt suitable management software and build companys integrated management system. 3.4 Balance precision control an
38、d cost control When improving project control system, we should pay attention to balance precision control and cost control. Cost control is through the whole process of project. Under normal circumstances, enterprises can take a fixed period report. If new problems will be detected, then enterprise
39、s should increase the reporting frequency until problems are resolved. 3.5 Train current staff Enterprises should gradually train the existing staff for the future reserves. In any system, human element is always the first one. No matter how perfect and advanced a management system is, and it ultima
40、tely relies on people. 3.6 Identify core contents The core contents for cost control are team spirit, technology and work process consistency, standard management methods, foreseeing difficulties and contradictions, fostering a challenging work environment and continuing improvement. 研究建筑施工企业的项目成本控制
41、 马克斯.怀德曼 摘要：随着建筑市场的日趋成熟,建筑施工企业之间的竞争变得激烈。项目利润逐渐减少。它要求所有施工企业加强成本控制,降低成本,提高管理效率和获得最大的利润。本文分析了在中国的施工企业项目成本控制存在的问题,并提出了一些建议来提高工程项目成本控制系统。 关键词：建筑施工企业、项目管理、成本控制 加入世贸组织后,中国建筑市场越来越一体化,建筑企业之间的竞争将更加激烈。建筑施工企业必须不断提高整体竞争力,如果他们想进一步发展在国内外建筑市场。建筑施工企业主要采取“项目管理为中心”的模式,因此,尤其重要的是要加强项目成本控制。 1、目前国内项目成本分类和控制方法 成本是指生产和销售消费的
42、某些产品,性能的各种货币转为物化劳动和劳动消耗。直接和间接成本构成的总成本,也称为生产成本或制造成本。企业产品成本是综合指标来衡量企业质量的所有方面。它不仅是基金补偿范围,但也依据检查实施成本计划。此外,它可以为产品定价提供参考。 根据上述定义和当前国内成本分类、施工项目成本可以分为直接成本和间接成本。直接成本包括材料成本、人员成本、施工机械成本,材料运输费用,临时设施费用,工程费用和其他直接成本。间接成本是导致项目管理和公司的费用分担,涵盖项目运营成本(包括欧盟委员会的外国项目),项目的管理成本(包括 *损失的外国项目)和公司的费用分摊。 目前主要的方法对国内建筑施工企业项目成本控制分析成本
43、、命名经济核算,这是主要的组件的成本管理和经济活动分析。根据目标的范围和深层次的内容,通用项目成本分析方法可以分为两类,即综合分析项目成本和项目成本分析的单位。 综合分析项目成本。它是在条款进行的预算、决算、成本降低计划和施工安装成本。使用方法如下:(1)比较估计成本和实际成本。检查结果为降低成本而降低成本指数和预算状况。(2)比较实际成本和项目成本。检查成本降低项目以及偏差之间的实际成本和计划成本。检查的合理性和实现的技术组织措施和管理计划。(3)比较低的成本比去年同期。分析原因和提出了改进方向。(4)对比工程单位在削减成本。确定单位成本,完成项目,为了进一步的成本分析。 单位工程成本分析。
44、综合分析只有理解项目成本超支或更低。如果我们想要得到更详细的信息,每个成本项目分析,项目单位需要。分析主要从以下几个方面: (1)材料成本分析。从视图的材料库存、生产、运输、库存和管理,我们可以分析差异影响材料价格和数量、成本有效性产生的各种技术措施,管理不善所造成的损失。 (2)劳动成本分析。从就业的数量、使用时间、人类工程学,以及工资的情况,我们可以识别储蓄和浪费在分娩过程中使用和固定的管理。 (3)施工机械成本分析。从建设选项、机械化程度、机械效率、燃料消耗、机械维修、良好率和利用率,我们可以分析产量、成本差异的人体工程学,成本固定的班级贫困类,集中在改善机械利用率和废物管理不善造成的。
45、 (4)管理成本分析。从施工任务和组织人员的变动,非生产人员的变化,以及其他支出储蓄和浪费,我们可以分析管理费用支出的合理性和证明。 (5)技术组织措施实施分析。它可以增加经验,为未来建立和实施技术组织项目。 (6)其他直接成本分析。着重分析第二移除和水、电、风、气等费用情况在施工期间。 2、成本控制方法的不足 目前,国内建筑工程成本控制方法已经扮演了重要的角色,中国建筑行业和建筑施工企业降低成本和获得可持续发展。然而,我们应该意识到这些方法存在一些缺点如下: 2.1缺乏系统化。 目前,施工企业的成本控制是一个简单的控制成本。事实上,项目成本控制密切相关的是项目计划和进度、质量和安全。因此,成
46、本控制应包括上述元素。 2.2缺乏真正的时间 现代项目管理是越来越倾向和前瞻性管理实时管理,注重“及时识别和解决问题”,强调尽可能地识别和解决问题问题出现之前。当前的控制系统是控制问题出现后,它不能避免损失。 此外,目前的成本控制方法是静态的。它不能反映成本变化监测和及时,因此,这种方法不能提供支持的决策制定项目管理在建设。 2.3缺乏错误检测和纠错机制 当前的成本控制方法是股份没有错误检查和纠错机制。如果错误发生在未来,我们不能发现及时,甚至不可能发现。 2.4缺乏兼容性 缺乏项目成本控制之间的兼容性和项目融资和企业管理系统。这个项目的预算是建立在定量,但项目金融项目主题是基于当前的金融总规
47、则。这不是一致的方法。特定的软件,金融部门的国内建筑施工企业通常采用一些通用财务软件,如超滤、IBM。这个软件不是专门为开发建设企业,而不是反映施工企业的特殊性。然而,预算软件也不被认为是金融方面。缺乏兼容性导致无效劳动和低管理效率。同时,它增加了概率的错误信息和错误的决定 2.5限制概念和质量的人员 这些日子,大多数施工企业在改善成本控制系统中面临着人才短缺,找到一个合适的具有预算和财务知识和实际的项目管理经验的人是非常困难的。 3、为提高国内成本控制方法的建议 从视图的企业和项目,项目成本控制是一个系统工程。它需要标准化和系统化,密切相关的多种因素。如果当前国内施工企业想要建立一个实际高效
48、的项目成本控制系统，成本系统被改善，其方法如下： 3.1建立系统性成本控制系统 根据企业的具体情况,公司的成本控制指导文件应该发达。基于当前的固定预算、企业开发工作分解结构的具体条件。和在这些基地,以及进度、质量和安全因素,成本控制系统将最终建立,包括建立项目成本实时控制(第一课的全职员工在执行项目成本控制、报告周期为一周或两周),项目成本综合控制(第二个类,由财务人员在执行项目,报告周期为两周或一个月)和企业成本控制(第三类,通过公司的金融部门,报告周期一个月或者一个季度)。这样的三个类成本控制系统解决问题的实时和纠错机制。 3.2开发特定的控制过程 根据企业的具体情况,我们应该制定具体的控
49、制流程,识别控制水平,并安排具体报告期间,人员监控。 在报告期内,两种数据或信息需要收集:(1)实际执行数据,包括实际的时间开始或者结束,和实际的成本。(2)项目范围、进度计划和预算变化信息。这些变化可能来自客户或项目团队,或者从一些不可预见的事情如自然灾害、罢工或关键项目团队成员辞职。这些变化应包括在项目计划,并获得客户的同意,那么新的基线计划需要建立。范围、进度和预算的新计划可能不同于最初的计划。 每个数据或信息必须及时收集的,因此,它可以成为基本更新项目进度和预算。例如,如果一个工程的报告期是一个月，那么数据和信息在月底应该尽快的被确定，因为它能确保工程日期和预算内。 3.3提高项目的金融主体 工作分解结构的基础上
