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1、关于成本管理在项目管理中的地位和作用中英文对照And the effect on cost management in the project management status in Chinese and English.论文关键词:施工企业 项目管理 成本管理Keywords: project management for construction enterprise cost management论文摘要:本文主要是作者结合自己做的工作，对工程项目管理中成本管理的具体论述，成本管理对于降低工程项目成本支出，提高施工企业的竞争力，提高项目整体管理水平和经济效益都起到一定的作用。Abst
2、ract: This paper is based on the authors own work, to discuss the cost management in construction project management, cost management to reduce project costs, improve the competitive power of construction enterprises, can play a certain role in improving the overall project management level and econ
3、omic benefits.并从几个方面讲述了成本管理的重要性,并提出了降低工程成本的几种方法。And tells the importance of cost management from several aspects, and puts forward several methods to reduce project cost.0、前言0, the 在我国的经济体制由计划经济转向市场经济过程中,行业竞争日趋激烈,以建设工程招投标为主要特征的建筑市场已经形成, 行业市场的竞争突出体现在造价竞争上。施工企业要提高市场竞争力,就必须在项目施工中以尽量少的物化消耗和劳动力消耗来降低企业成本,
4、把影响企业成本的各项耗费控制在计划范围之内。也就是说,只有施工企业加强成本管理,才能增强市场适应能力和竞争能力。所以以项目利润成为企业利润主要来源的施工企业,成本管理就成为施工企业管理中的重中之重。本文结合实际施工情况,就施工中成本管理存在的一些问题谈些粗浅认识。In Chinas economic system from a planned economy to a market economy in the process, the increasingly fierce industry competition, the bidding for construction project
5、as the main characteristics of the construction market has been formed, the market competition is mainly reflected in the cost competition. Construction enterprises to improve the market competitiveness, we must in the construction of the project to material consumption and labor consumption of less
6、 as far as possible to reduce the cost of enterprise, the influence of the enterprise cost control in the project scope. That is to say, to strengthen the cost management of construction enterprises in order to enhance market only, ability of adaptation and competition ability. So the project profit
7、 has become the main source of profits of construction enterprises, cost management becomes the priority among priorities management of construction enterprises. In this paper, combined with the actual construction situation, some problems of cost management in the construction to talk about some of
8、 shallow understanding.1、增强项目成本控制意识1, strengthen the consciousness of cost control of the project 随着我国经济的不断发展,加强项目成本管理,首先要树立强烈的成本控制意识,使降低成本成为每个员工的自觉行为。做到这一点,靠教育和灌输是一个方面,更重要的是从项目运作体制和机制上加以保证。目前,国有企业的项目经营模式一般都是由项目经理承包或实行经济责任考核,但不论哪种形式,一个普遍存在的问题都是利益与风险不对等,权利与义务不相称。有的项目经理权力很大,风险却很小。企业的盈亏很大程度依赖于项目经理的个人素质
9、,而最终的结果往往是包盈不包亏。正是由于这种弊端的存在,可能导致项目的经营者对各项成本不重视,管理不精细,甚至有可能出现“黑洞”。而项目的职工由于成本与自己的切身利益并无太大关系,也会表现出对成本漠不关心,于是成本控制就成为一句空话,项目的利润目标会大打折扣,有的甚至出现严重亏损。With the continuous development of China economy, to strengthen the project cost management, to establish the first strong cost control consciousness, to reduc
10、e costs become the conscious action of each employee. To do this, by education and indoctrination is one aspect, more important is to ensure that the project operation system and mechanism. At present, management mode of the state-owned enterprise projects are generally by the project manager contra
11、ct or the implementation of the assessment of economic responsibility, but no matter what kind of form, a common problem is the benefits and risks are not equal, not commensurate with the rights and obligations. The project manager has a lot of power, the risk is very small. The profit and loss of e
12、nterprise depends largely on the project manager s personal qualities, but the end result is often Bao Ying no packet loss. Because of the defects, may lead to project managers do not attach importance to the costs, management is not fine, there could even be a black hole . And the project staff due
13、 to cost and their own interests is not too big relations, will show to be indifferent to the cost, and the cost control has become an empty talk, project profit target will be greatly reduced, and some even serious losses.2、利用项目成本全面管理原则控制和降低成本2, the project cost control and reduce the cost of compr
14、ehensive management principles 2.1 建立和完善成本管理控制体系2.1, establish and improve the cost management control system 成本管理控制体系是指以项目经理为第一责任人,各个管理层面和施工班组人人参与其中的成本管理网络系统,系统中的每一个环节都担负着一定的成本管理内容。从项目经理、技术负责人到现场管理员都必须落实成本管理责任,知道自己管理的内容是什么,要达到怎么样的控制目标以及如何控制。成本控制体系应根据工程的进展和需要及时调整和完善,同时要注重对管理人员的业务培训,以不断提高管理人员的业务素质和管理
15、水平。The control system of cost management refers to the project manager for the first responsibility, cost management network system each management level and the construction team everyone involved, each link in the system bears a certain contents of cost management. From the project manager, techni
16、cal director to the site administrator must implement the cost management responsibility, know what is management content, to achieve control objectives how and how to control. Cost control system should be adjusted and perfected in time according to the progress and the needs of the project, at the
17、 same time, should pay attention to the management of staff training, to improve the management of the service quality and management level.2.2 制订行之有效的规章制度以规范操作行为2.2 making the effective rules and regulations to standardize the operation behavior 项目成本管理是否控制有效,很大程度上依赖于各项管理制度是否健全,要靠制度来规范操作行为, 特别是材料、设备
18、和管理费用的开支等更是管理的重点。Whether the project cost management and control effectively, depends largely on the soundness of the management system, rely on the system to standardize the operation behavior, especially materials, equipment and management costs and other expenses is the key management. 材料成本在整个项目成
19、本中的比重最大,一般可达70%左右,而且有较大的节约潜力,往往在其他成本项目(如人工费、机械费等)出现亏损时,要靠材料成本的节约来弥补。因此,必须要有严密的材料管理制度, 在做好材料采购计划,采取招标采购的形式,降低材料采购单价的基础上;做好混合料配合比的优化设计, 加强施工过程控制,降低各类材料的生产消耗量和不必要的损耗。项目部自行采购的材料时,也要做到货比三家(比质量、比价格、比服务),选定合格材料的供方后以会议和会签的形式组织有关人员对材料供货商进行集体评价,并在评价的基础上选定合格的材料供应商,经主管领导批准后,方可确定为材料供应商。而其他保管、发料等环节必须责任到人,做到账物相符,台
20、账清楚,特别要注意各个环节之间的相互监督,相互制约。The proportion of the material cost of the entire project cost maximum, usually up to 70%, and has large potential savings, often in other cost items ( such as labor costs, machinery costs ) losses, rely on material cost savings to make up for. Therefore, the material must
21、be strict management system, do a good job in the material purchasing plan, take public bidding forms, reduce material procurement price; do the optimization of the mixture ratio of mixture, the strengthening of the construction process control, reduce production consumption of all kinds of material
22、s and unnecessary loss. Project material procurement to the Department, also want to do better than three ( than quality, than the price, than the service ), selected the qualified material suppliers to the meeting and sign form to organize relevant personnel to material suppliers collective evaluat
23、ion, and select qualified supplier on the basis of evaluation, the approval of the competent leadership later, can be identified as material suppliers. While the other storage, shipment etc. have the responsibility to the people, be consistent with accounts, accounts clear, special attention should
24、be paid to the mutual supervision between various links, mutual restriction. 设备管理部门要根据工程质量、进度和设备能力的要求,合理地配备机械。外租设备要从降低成本的角度考虑,分别采取按台班、按工作量或包月等不同的租赁形式进行租用;要制订设备维修和油料消耗定额,并按月进行考核;建立各项保养制度,认真组织实施,确保机械设备的完好,杜绝机械事故的发生,努力降低机械使用成本。The equipment management department according to the project quality, progre
25、ss and equipment capacity requirements, reasonably equipped with machinery. Rent equipment to reduce costs from the point of view, respectively, according to Taiwan to take classes, according to the workload or the monthly rental and other lease forms; to formulate equipment repair and fuel consumpt
26、ion, and the monthly assessment; the establishment of the maintenance system, and seriously organize the implementation, to ensure that the machinery and equipment in good condition, to prevent mechanical accident, efforts reduce the cost of machinery. 非生产性费用的开支可缩性很大,必须从严从紧控制,根据工程量的大小,确定合理比例,总量控制, 分
27、项考核。项目管理班子的搭建应精干高效,避免人浮于事,以减少工资总额的开支;办公费用、交通工具、差旅费等开支,必须厉行节约,采取部门包干、节约奖励的办法;业务费用开支遵循必要和从严原则,建立严格的审批、报销制度,规定权限不得突破;财务要认真执行有关制度并实施监督,定期开展“三同步”检查 (即统计核算、业务核算、会计核算的三同步),防止项目成本盈亏异常。Non-productive expenditures can be reduced a great deal, must strictly from the tight control, according to the size of the
28、project, determine a reasonable proportion, total control, partial evaluation. To set up the project management team should keen-witted and capable and efficient, avoid more personnel than work available, to reduce payroll expenses; office expenses, transportation, travel and other expenses, must pr
29、actise economy, take department responsibility, saving incentives; necessary business expenses and strictly adhere to principle, establish a strict examination and approval, the reimbursement system, authority shall not break; financial to earnestly implement the system and implementation supervision, regularly carry out three simultaneous inspection ( three synchronous statistical accounting, business accounting, accounting ), project cost and prevent abnormal.
