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1、2014年二级建造师建设工程施工管理辅导讲义施工成本控制与施工成本分析施工成本控制的依据1、施工成本控制的依据，包括以下内容：(1)工程承包合同 (2)施工成本计划 (3)进度报告 (4)工程变更除了上述几种施工成本控制工作的主要依据以外，有关施工组织设计、分包合同文本等也都是施工成本控制的依据。2、施工成本控制的基本步骤：(1)比较 (2)分析(成本控制的核心) (3)预测 (4)纠偏(最具实质性的一步) (5)检查施工成本控制的方法 施工成本控制的方法很多，这里着重介绍赢得值法。1、赢得值法的三个参数已完工作预算费用(BCWP)=已完成工作量预算单价计划工作预算费用(BCWS)=计划工作量
2、预算单价已完工作实际费用(ACWP)=已完成工作量实际单价2.赢得值法的四个评价指标：费用偏差CV=BCWP-ACWP(负值表示超支，正值表示节约)进度偏差SV=BCWP-BCWS(负值表示延误，正值表示提前)费用绩效指数CPI=BCWP/ACWP 进度绩效指数SPI=BCWP/BCWS3.偏差分析的方法：横道图法、表格法和曲线法4.偏差原因分析与纠偏措施 物价上涨、设计原因、业主原因、施工原因和客观原因施工成本分析的依据和方法1、施工成本分析的依据施工成本分析，就是根据会计核算，业务核算和统计核算提供的资料，对施工成本的形成过程和影响成本升降的因素进行分析，以寻求进一步降低成本的途径，另一方
3、面，通过成本分析，可以账簿、报表反映的成本现象看清成本的裨从而增强项目成本的透明度和可控性，为加强成本控制，实现项目成本目标创造条件。(1)会计核算 会计核算主要是价值核算。(2)业务核算 业务核算是各业务部门根据业务工作需要而建立的核算制度，它包括原始记录和计算登记表(3)统计核算 统计核算是利用会计核算资料和业务核算资料，把企业生产经营活动客观现状的大量数据，按统计方法加以系统整理，表明其规律性。2、施工成本分析的方法(1)成本分析的基本方法施工成本分析的基本方法包括：比较法、因素分析法、差额计算法、比率法等(2)综合成本的分析方法所谓综合成本，是指涉及多种生产要素，并受多种因素影响的成本
4、费用。包括： 部分项工程成本分析 月(季度)成本分析年度成本分析 竣工成本的综合分析3、因素分析法进行施工成本分析的步骤(1)确定分析对象，并计算出实际与目标数的差异;(2)确定该指标是由哪几个因素组成的，并按其相互关系进行排序(排序规则是：先实物量，后价值量;先绝对值，后相对值。);(3)以目标数为基础，将各因素的目标数相乘，作为分析替代的基数;(4)将各个因素的实际数按照上面的排列顺序进行替换计算，并将替换后的实际数保留下来;(5)将每次替换计算所得的结果，与前一次的计算结果相比较，两者的差异即为该因素对成本的影响程度;(6)各个因素的影响程度之和，应与分析对象的总差异相等。建筑安装工程费
5、用的结算1.建设工程方式合同约定的工程变更价款的确定方法(基本方法)(1)合同中已适用于变更工程价格，按合同已有的价格变更合同价款(2)合同中只有类似于变更工程的价格可以参照类似价格变更合同价款(3)合同中没有适用或类似于变更工程的价格，由承包人或发包人提出适当的变更价格，经对方确认后执行2.采用合同中工程量清单的单价和价格的种类采用合同中工程量清单的单价或价格有几种情况：一是直接套用，即从工程量清单上直接拿来使用;二是间接套用，即依据工程量清单，通过换算后采用;三是部分套用，即依据工程量清单，取其价格中的某一部分使用。3、工程变更采用新费率或价格的情况(1)如果实际测量的工程量比工程量表或其
6、他报表中规定的工程量的变动大于10%;(2)工程量的变化与该项工作规定的费率乘积超过了中标的合同金额的0.01%;(3)此工程量的变化直接造成该项工作单位成本的变动超过1%;(4)此项工作不是合同中规定的“固定费率项目”。索赔费用的组成1、索赔费用的组成索赔费用的主要组成部分，同工程款的计价内容相似(1)人工费(人员窝工费和工资上涨费)(2)材料费。材料费的索赔包括：由索赔事项材料实际用量超过计划用量而增加的材料费(3)施工机械使用费。施工机械使用费的索赔包括：由完成额外工作增加的机械使用费(租赁和自有设备)。(4)分包费用。分包费用索赔指的是分包商的索赔费用，一般也包括人工、材料、机械使用费
7、的索赔(5)现场管理费。索赔款中的现场管理是指承包商完成额外工程、索赔事项工作以及工期延长期间的现场管理费，包括管理人员工资、办公、通讯、交通费等(6)利息。在索赔款额的计算中，经常包括利息。(7)总部管理费。索赔款中的总部管理费主要指的是工程延期期间所增加的管理费。(8)利润(工程暂停不能索赔)。2、在何种情况和条件下承包商可索赔人工费人工费包括施工人员的基本工资、工资性质的津贴、加班费、奖金以及法定的安全福利等费用。(1)完成合同之外的额外工作所花费的人工费用;(2)由于非承包商责任的工效降低所增加的人工费用;(3)超过法定工作时间加班劳动;(4)法定人工费增长以及非承包商责任工程延期导致
8、的人员窝工费和工资上涨费等。3、索赔费用的计算方法(1)实际费用法 (2)总费用法索赔费用=实际总费用-投标报价估算总费用待添加的隐藏文字内容2(3)修正的总费用法 索赔费用=某项工作调整后的实际总费用-该项工作的报价费用Winger Tuivasa-Sheck, who scored two tries in the Kiwis 20-18 semi-final win over England, has been passed fit after a lower-leg injury, while Slater has been named at full-back but is stil
9、l recovering from a knee injury aggravated against USA.Both sides boast 100% records heading into the encounter but Australia have not conceded a try since Josh Charnleys effort in their first pool match against England on the opening day.Aussie winger Jarryd Hayne is the competitions top try scorer
10、 with nine, closely followed by Tuivasa-Sheck with eight.But it is recently named Rugby League International Federation player of the year Sonny Bill Williams who has attracted the most interest in the tournament so far.The Kiwi - with a tournament high 17 offloads - has the chance of becoming the f
11、irst player to win the World Cup in both rugby league and rugby union after triumphing with the All Blacks in 2011.Id give every award back in a heartbeat just to get across the line this weekend, said Williams.The (lack of) air up there Watch mCayman Islands-based Webb, the head of Fifas anti-racis
12、m taskforce, is in London for the Football Associations 150th anniversary celebrations and will attend Citys Premier League match at Chelsea on Sunday.I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport.For me its about how he felt and I would like to speak
13、to him first to find out what his experience was.Uefa hasopened disciplinary proceedings against CSKAfor the racist behaviour of their fans duringCitys 2-1 win.Michel Platini, president of European footballs governing body, has also ordered an immediate investigation into the referees actions.CSKA s
14、aid they were surprised and disappointed by Toures complaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Baumgartner the disappointing news: Mission aborted.The supersonic descent could happen as early as Sunda.The weather plays an important role in this mis
15、sion. Starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our day-to-day weather lives. It will clim
16、b higher than the tip of Mount Everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence.The balloon wil
17、l slowly drift to the edge of space at 120,000 feet ( Then, I would assume, he will slowly step out onto something resembling an Olympic diving platform.They blew it in 2008 when they got caught cold in the final and they will not make the same mistake against the Kiwis in Manchester.Five years ago
18、they cruised through to the final and so far history has repeated itself here - the last try they conceded was scored by Englands Josh Charnley in the opening game of the tournament.That could be classed as a weakness, a team under-cooked - but I have been impressed by the Kangaroos focus in their g
19、ames since then.They have been concentrating on the sort of stuff that wins you tough, even contests - strong defence, especially on their own goal-line, completing sets and a good kick-chase. Theyve been great at all the unglamorous stuff that often goes unnoticed in the stands but not by your team
20、-mates.It is as though their entire tournament has been preparation for the final.In Johnathan Thurston, Cooper Cronk, Cameron Smith and either Billy Slater or Greg Inglis at full-back they have a spine that is unmatched in rugby league. They have played in so many high-pressure games - a priceless asset going into Saturday.The Kiwis are a lot less experienced but winning a dramatic match like their semi-final against England will do wonders for their confidence.They defeated Australia in the Four Nations final in 2010 and the last World Cup, and know they can rise to the big occasion.
