外文翻譯--施工項(xiàng)目的成本控制

1、<p><b>　　附錄A（外文翻譯）</b></p><p><b>　　施工項(xiàng)目的成本控制</b></p><p><b>　　1 引言</b></p><p>　　項(xiàng)目是企業(yè)的形象窗口和效益源泉。隨著市場(chǎng)競(jìng)爭(zhēng)日趨激烈，工程質(zhì)量、文明施工要求不斷提高，材料價(jià)格波動(dòng)起伏，以及其他不確定因素

2、的影響，使得項(xiàng)目運(yùn)作處于較為嚴(yán)峻的環(huán)境之中。由此可見成本控制貫穿工程建設(shè)的全過程，它是企業(yè)全面成本管理的重要環(huán)節(jié)，必須在組織和控制措施上給予高度重視，以提高企業(yè)的經(jīng)濟(jì)效益。</p><p><b>　　2 概述</b></p><p>　　施工項(xiàng)目成本控制，指在成本發(fā)生和形成過程中，對(duì)生產(chǎn)經(jīng)營(yíng)所消耗的人力、物資和費(fèi)用開支，進(jìn)行指導(dǎo)、監(jiān)督、調(diào)節(jié)和限制，及時(shí)預(yù)防、發(fā)現(xiàn)和糾

3、正偏差從而把各項(xiàng)費(fèi)用控制在計(jì)劃成本的預(yù)定目標(biāo)之內(nèi)，以保障企業(yè)的生產(chǎn)經(jīng)營(yíng)效益。</p><p>　　3 施工企業(yè)成本控制原則</p><p>　　施工企業(yè)成本控制以項(xiàng)目成本控制為中心，其是企業(yè)成本管理的基礎(chǔ)和核心，項(xiàng)目經(jīng)理部在對(duì)施工項(xiàng)目進(jìn)行成本控制時(shí)，必須遵循以下基本原則：</p><p>　　1）成本最低化原則。施工項(xiàng)目成本控制的最終目的，在于通過成本管理的各種手段

4、，不斷降低施工項(xiàng)目成本，以實(shí)現(xiàn)目標(biāo)成本最低的要求。在實(shí)行成本最低化原則時(shí)，應(yīng)注意降低成本的可能性和合理的成本最低化。一方面挖掘各種降低成本的途徑，使可能性變?yōu)楝F(xiàn)實(shí)；另一方面要從實(shí)際出發(fā)，制定通過主觀努力可以達(dá)到的合理最低成本水平。</p><p>　　2）全面成本控制原則。成本管理是全企業(yè)、全員和全過程的管理，亦稱“三全”管理。全項(xiàng)目成本控制有一個(gè)系統(tǒng)的實(shí)質(zhì)性內(nèi)容，包括各部門、各單位的責(zé)任網(wǎng)絡(luò)和班組經(jīng)濟(jì)核算等等，

5、應(yīng)避免出現(xiàn)成本控制人人有責(zé)，人人不管的現(xiàn)象。項(xiàng)目成本的全過程控制要求成本控制工作要隨著項(xiàng)目進(jìn)展的各個(gè)階段連續(xù)進(jìn)行，既不能疏漏，又不能時(shí)緊時(shí)松，應(yīng)使施工項(xiàng)目成本自始至終置于有效的控制之下。</p><p>　　3）動(dòng)態(tài)控制原則。施工項(xiàng)目是一次性的，成本控制應(yīng)強(qiáng)調(diào)項(xiàng)目的中間控制，即動(dòng)態(tài)控制。由于施工準(zhǔn)備階段的成本控制只是根據(jù)施工組織設(shè)計(jì)的具體內(nèi)容確定成本目標(biāo)、編制成本計(jì)劃、制訂成本控制的方案，為今后的成本控制作好準(zhǔn)備

6、。而竣工階段的成本控制，由于成本盈虧已基本定局，即使發(fā)生了偏差，也已來(lái)不及糾正。</p><p>　　4）目標(biāo)管理原則。目標(biāo)管理的內(nèi)容包括：目標(biāo)的設(shè)定和分解，目標(biāo)的責(zé)任到位和執(zhí)行，檢查目標(biāo)的執(zhí)行情況，評(píng)價(jià)和修正目標(biāo)，形成目標(biāo)管理的計(jì)劃、實(shí)施、檢查、處理循環(huán)，即PDCA循環(huán)。</p><p>　　5）責(zé)、權(quán)、利相結(jié)的原則。在項(xiàng)目施工過程中，項(xiàng)目經(jīng)理部各部門、各班組在肩負(fù)成本控制責(zé)任的同時(shí)，享

7、有成本控制的權(quán)力，同時(shí)項(xiàng)目經(jīng)理要對(duì)各部門、各班組在成本控制中的業(yè)績(jī)進(jìn)行定期的檢查和考評(píng)，實(shí)行有獎(jiǎng)有罰。只有真正做好責(zé)、權(quán)、利相結(jié)合的成本控制，才能收到預(yù)期的效果。</p><p>　　4 施工成本控制措施</p><p>　　項(xiàng)目經(jīng)理是項(xiàng)目成本管理的第一責(zé)任人，全面組織項(xiàng)目部的成本管理工作，應(yīng)及時(shí)掌握和分析盈虧狀況，并迅速采取有效措施；工程技術(shù)部應(yīng)在保證質(zhì)量、按期完成任務(wù)的前提下盡可能采取

8、先進(jìn)技術(shù)，以降低工程成本；經(jīng)濟(jì)部應(yīng)注重加強(qiáng)合同預(yù)算管理，增創(chuàng)工程預(yù)算收入；財(cái)務(wù)部主管工程項(xiàng)目的財(cái)務(wù)工作，應(yīng)隨時(shí)分析項(xiàng)目的財(cái)務(wù)收支情況，合理調(diào)度資金?！?lt;/p><p>　　制訂先進(jìn)的經(jīng)濟(jì)合理的施工方案，以達(dá)到縮短工期、提高質(zhì)量、降低成本的目的；嚴(yán)把質(zhì)量關(guān)杜絕返工現(xiàn)象，縮短驗(yàn)收時(shí)間，節(jié)省費(fèi)用開支；控制人工費(fèi)、材料費(fèi)、機(jī)械費(fèi)及其他間接費(fèi)。</p><p>　　5 加強(qiáng)項(xiàng)目成本控制的現(xiàn)實(shí)意義&l

9、t;/p><p>　　1）加強(qiáng)項(xiàng)目成本控制是鐵路施工企業(yè)擺脫困境，增加收入的需要。目前鐵路施工企業(yè)剛剛推向市場(chǎng)，參與市場(chǎng)競(jìng)爭(zhēng)，將面臨著嚴(yán)峻的市場(chǎng)考驗(yàn)?，F(xiàn)在建筑市場(chǎng)放開，實(shí)行招投標(biāo)制，并且標(biāo)底壓得都非常低，要想創(chuàng)造效益唯一的出路就是強(qiáng)化內(nèi)部管理，苦練內(nèi)功，向內(nèi)部挖潛要效益。因此，加強(qiáng)項(xiàng)目成本控制是目前一條非常現(xiàn)實(shí)的途徑。</p><p>　　2）加強(qiáng)項(xiàng)目成本控制是適應(yīng)市場(chǎng)競(jìng)爭(zhēng)形勢(shì)，加強(qiáng)企業(yè)內(nèi)部管

10、理工作的需要。隨著鐵路企業(yè)的快速發(fā)展，建筑市場(chǎng)競(jìng)爭(zhēng)越來(lái)越激烈。今后一段時(shí)期，鐵路施工企業(yè)將面臨日趨激烈的市場(chǎng)挑戰(zhàn)，施工企業(yè)的經(jīng)營(yíng)環(huán)境難有大的改善。增收提效，強(qiáng)化成本控制與索賠將是今后加強(qiáng)經(jīng)營(yíng)管理的重點(diǎn)。這就要求鐵路施工企業(yè)要把各方面的工作統(tǒng)一到降低成本、提高效益的目標(biāo)上。</p><p>　　6 目前施工企業(yè)項(xiàng)目成本控制分析</p><p>　　6.1 當(dāng)前項(xiàng)目成本的問題及原因</p

11、><p>　　當(dāng)前項(xiàng)目部的成本管理，只是會(huì)計(jì)的事后核算，而不是事前預(yù)防和事中控制。原因有：成本意識(shí)淡薄，簡(jiǎn)單地認(rèn)為成本管理是財(cái)務(wù)部門或者是上級(jí)領(lǐng)導(dǎo)的事，與自己無(wú)關(guān)，只是注重“生產(chǎn)任務(wù)的完成”和“承包盈虧”，在群體中產(chǎn)生“負(fù)效應(yīng)”。因此，動(dòng)員項(xiàng)目部全員參與成本控制，深化項(xiàng)目部的成本管理勢(shì)在必行。</p><p>　　6.2 項(xiàng)目部虧損的原因分析</p><p>　　項(xiàng)目部

12、作為建筑產(chǎn)品的直接生產(chǎn)者，既有按照合同和施工圖紙、規(guī)范自行組織施工的權(quán)力，但同時(shí)也受發(fā)包單位、設(shè)計(jì)單位、業(yè)主以及其他相關(guān)單位的影響和制約。另外，地質(zhì)和氣候的變化、設(shè)計(jì)的變更等客觀因素也會(huì)對(duì)項(xiàng)目部的施工產(chǎn)生重大影響，而上述所有因素均會(huì)影響到項(xiàng)目部的成本支出。</p><p>　　6.2.1 主觀原因使成本失去控制</p><p>　　所謂主觀原因，是指項(xiàng)目部可以自行支配而沒有任何外部影響就可

13、以控制的成本支出因素，如上面所述的項(xiàng)目部因具有施工自主權(quán)而發(fā)生的成本。主要包括如下幾個(gè)方面：</p><p>　　1）沒有嚴(yán)格執(zhí)行成本控制的總目標(biāo)或者根本沒有成本控制的總目標(biāo)。絕大部分虧損的項(xiàng)目部，根本沒有成本控制的總目標(biāo)。有的雖有卻沒有嚴(yán)格執(zhí)行，因而使項(xiàng)目部的成本處于失控狀態(tài)。</p><p>　　2）材料、配件的計(jì)劃、采購(gòu)、驗(yàn)收、保管、出庫(kù)、消耗制度不健全。在虧損的項(xiàng)目部中，購(gòu)買材料、

14、配件無(wú)計(jì)劃的現(xiàn)象比比皆是，采購(gòu)數(shù)量的多少全在于項(xiàng)目經(jīng)理甚至于材料員，其結(jié)果必然導(dǎo)致材料的積壓、超支。</p><p>　　3）出現(xiàn)嚴(yán)重的質(zhì)量問題。虧損嚴(yán)重的項(xiàng)目部，幾乎全部存在比較嚴(yán)重質(zhì)量問題，從而導(dǎo)致返工、修復(fù)、推倒重來(lái)等重復(fù)施工的現(xiàn)象發(fā)生，加大了工程成本。比如在橋梁施工中，存在基礎(chǔ)下沉、橋墩歪斜等現(xiàn)象。</p><p>　　4）施工安排不合理。在施工過程中，項(xiàng)目部不能合理地配置人力、材

15、料、設(shè)備等資源，導(dǎo)致窩工浪費(fèi)；部分工序的施工安排不合理，能夠一步完成的，卻進(jìn)行了二、三次才完成，從而造成返工等等。</p><p>　　5）安全事故較多。在虧損的項(xiàng)目部中，多數(shù)項(xiàng)目部均發(fā)生過程度不同的安全事故，輕傷影響員工上班，重傷既影響員工上班，又需要開支醫(yī)療費(fèi)，同時(shí)還可能使員工的體質(zhì)和技能下降，降低勞動(dòng)能力和勞動(dòng)效率；死亡事故既造成巨額撫恤費(fèi)用支出，直接增大成本支出，又可能影響員工情緒，降低生產(chǎn)效率。<

16、/p><p>　　6）合同管理混亂。在虧損的項(xiàng)目部中，大多數(shù)項(xiàng)目部沒有合同管理的意識(shí)，對(duì)合同知識(shí)知之甚少，不理解合同的基本要素，導(dǎo)致合同管理混亂，企業(yè)遭受巨大經(jīng)濟(jì)損失。</p><p>　　6.2.2 客觀因素的影響是項(xiàng)目部總成本增加的一個(gè)方面</p><p>　　所謂客觀因素，是指項(xiàng)目部無(wú)法控制而又必須完成或必然出現(xiàn)的事情或現(xiàn)象，如發(fā)包單位、設(shè)計(jì)單位、企業(yè)在合同條款之

17、外對(duì)項(xiàng)目部施工發(fā)出的有關(guān)指令，地質(zhì)和氣候的變化，設(shè)計(jì)的變更等。這些因素的出現(xiàn)導(dǎo)致成本增加，是項(xiàng)目部不可控制的客觀費(fèi)用。這些因素有：</p><p>　　1）成本。一些企業(yè)為了取得進(jìn)入某個(gè)市場(chǎng)的資格，在滿足建設(shè)項(xiàng)目工期質(zhì)量的前提下，對(duì)投標(biāo)項(xiàng)目采取了投標(biāo)價(jià)低于成本的投標(biāo)報(bào)價(jià)策略，以求中標(biāo)，這在企業(yè)的經(jīng)營(yíng)策略中必然會(huì)出現(xiàn)，但對(duì)于項(xiàng)目部來(lái)說，其無(wú)論采取何種措施，都難以使這些項(xiàng)目盈利。</p><p&g

18、t;　　2）地質(zhì)、氣候變化。在地質(zhì)情況與設(shè)計(jì)不符時(shí)，會(huì)迫使項(xiàng)目部改變施工方法，從而影響工程工期，使工程的總成本增加。同時(shí)也會(huì)使分項(xiàng)工程成本出現(xiàn)較大的變化。冬、雨季施工和風(fēng)沙施工天數(shù)的增加，將會(huì)使項(xiàng)目部增加各項(xiàng)費(fèi)用。</p><p>　　3）設(shè)計(jì)變更。工程各項(xiàng)設(shè)計(jì)進(jìn)行變更，將會(huì)使工程成本出現(xiàn)變化，影響項(xiàng)目總成本。比如發(fā)包單位增加工程數(shù)量、延長(zhǎng)或縮短施工工期、改變施工方案和提高工程的質(zhì)量等級(jí)等。</p>

19、<p>　　4）施工組織設(shè)計(jì)欠合理。由于投標(biāo)與施工現(xiàn)場(chǎng)實(shí)際的差異，個(gè)別工程項(xiàng)目的施工組織設(shè)計(jì)在實(shí)施時(shí)存在部分不合理現(xiàn)象，如對(duì)人員、材料、設(shè)備的計(jì)劃和安排出現(xiàn)誤差，對(duì)個(gè)別分項(xiàng)工程或工序的工期、質(zhì)量考慮欠缺等，都可能使項(xiàng)目部的成本增加。</p><p>　　5）項(xiàng)目部窩工。由于工程任務(wù)銜接不上或其他原因，一些項(xiàng)目部有窩工現(xiàn)象，在此期間需要支付各項(xiàng)窩工費(fèi)用，如員工工資或基本生活費(fèi)、固定資產(chǎn)折舊費(fèi)、項(xiàng)目部間接

20、費(fèi)等。</p><p>　　6.3 降低項(xiàng)目部虧損的對(duì)策</p><p>　　為遏制各種原因?qū)е碌墓こ添?xiàng)目虧損，按照責(zé)任明確的要求，項(xiàng)目部的成本控制應(yīng)當(dāng)以項(xiàng)目部責(zé)權(quán)分別采取措施，對(duì)項(xiàng)目部能夠控制的費(fèi)用，由項(xiàng)目部進(jìn)行控制；而項(xiàng)目部無(wú)法控制的成本或虧損，則應(yīng)由企業(yè)采取措施予以控制。</p><p>　　6.3.1 自行施工的項(xiàng)目部的成本控制措施</p>&

21、lt;p>　　所謂自行施工的項(xiàng)目部，是指由企業(yè)直接組織內(nèi)部員工和農(nóng)民合同工、臨時(shí)工和勞務(wù)隊(duì)伍組成內(nèi)部施工隊(duì)、混編施工隊(duì)和勞務(wù)分包施工隊(duì)進(jìn)行施工所組成的項(xiàng)目部。</p><p>　　1）確定工程項(xiàng)目的總成本目標(biāo)和盈虧指標(biāo)。對(duì)每一項(xiàng)中標(biāo)的工程，在正式開工前，確定該工程項(xiàng)目和分項(xiàng)工程所需的工日、材料、設(shè)備數(shù)量，同時(shí)確定該工程項(xiàng)目和分項(xiàng)工程的人工、材料、機(jī)械費(fèi)用和間接費(fèi)用。在此基礎(chǔ)上，確定該工程項(xiàng)目的盈虧指標(biāo)。&l

22、t;/p><p>　　2）實(shí)行材料招標(biāo)采購(gòu)。項(xiàng)目部必須徹底改變以往的零星購(gòu)貨方式，企業(yè)的所有工程項(xiàng)目，其主要材料包括地材全部實(shí)行招標(biāo)采購(gòu)的方式，選擇質(zhì)優(yōu)價(jià)廉的材料供應(yīng)商。同時(shí)，要充分考慮資金的時(shí)間價(jià)值，選擇合適的付款方式。</p><p>　　3）按照可控原則控制成本。項(xiàng)目部對(duì)施工隊(duì)和員工，要按照成本的可控原則，分清項(xiàng)目部、施工隊(duì)和員工對(duì)各項(xiàng)成本的責(zé)任單價(jià)，包括工日單價(jià)、材料單價(jià)、機(jī)械臺(tái)班單價(jià)

23、和單位、費(fèi)率或定額。要嚴(yán)格執(zhí)行內(nèi)部驗(yàn)工計(jì)價(jià)制度，及時(shí)向施工隊(duì)和員工兌現(xiàn)經(jīng)濟(jì)利益。</p><p>　　4）強(qiáng)化安全、質(zhì)量管理。項(xiàng)目部要樹立安全、質(zhì)量就是效益的大效益觀念。積極預(yù)防和避免可能發(fā)生的安全、質(zhì)量事故，對(duì)事故的多發(fā)區(qū)域時(shí)刻監(jiān)控。要嚴(yán)格執(zhí)行對(duì)事故責(zé)任人員的懲罰制度，使全體員工樹立起清醒的安全、質(zhì)量意識(shí)。</p><p>　　5）加強(qiáng)合同管理。所有的項(xiàng)目部，特別是以分包工程為主的項(xiàng)目部

24、，必須指定專人負(fù)責(zé)合同管理，除能夠及時(shí)結(jié)算或者處理的事項(xiàng)外，其他的與外單位或個(gè)人的經(jīng)濟(jì)往來(lái)，技術(shù)、用工等事項(xiàng)，都必須簽訂正式的合同，不得以口頭形式約定。在合同履行過程中，要嚴(yán)格按照合同有關(guān)條款進(jìn)行處理。</p><p>　　6）完善各項(xiàng)管理制度，建立成本控制機(jī)制。項(xiàng)目部要結(jié)合實(shí)際，制定與控制成本有關(guān)的規(guī)章制定，如材料采購(gòu)、保管、驗(yàn)收、出庫(kù)、消耗制度，勞動(dòng)報(bào)酬管理制度，設(shè)備管理辦法，財(cái)務(wù)管理辦法，會(huì)計(jì)核算規(guī)定，安全

25、、質(zhì)量管理辦法，驗(yàn)工計(jì)價(jià)辦法等，并建立起項(xiàng)目部的成本控制和內(nèi)部監(jiān)督機(jī)制。</p><p>　　6.3.2 分包施工的項(xiàng)目部的成本控制措施</p><p>　　1）按照確定總成本目標(biāo)的方式確定分包工程價(jià)款。</p><p>　　2）嚴(yán)格按照規(guī)定撥付和結(jié)算工程款。項(xiàng)目部必須按照合同規(guī)定的工程價(jià)款結(jié)算方式，對(duì)分包單位完成的合格工程量按月進(jìn)行驗(yàn)工計(jì)價(jià)，然后結(jié)算工程款，不得為

26、分包單位預(yù)付備料款和工程款。</p><p>　　3）嚴(yán)格禁止外部單位掛靠施工。項(xiàng)目部必須按照企業(yè)的要求，禁止外部單位以各種形式掛靠企業(yè)對(duì)外施工。任何項(xiàng)目部都不得讓外部單位以企業(yè)的名義承攬工程、驗(yàn)工計(jì)價(jià)和結(jié)算工程款。</p><p>　　7 如何進(jìn)行有效地進(jìn)行成本控制</p><p>　　7.1 優(yōu)化工程成本</p><p>　　項(xiàng)目資源配置

27、直接關(guān)系到成本控制的方法及程度，對(duì)于當(dāng)前許多國(guó)有控股的大型施工企業(yè)來(lái)說，工程成本構(gòu)成基本上是分包成本和施工隊(duì)成本，企業(yè)的主要經(jīng)濟(jì)效益源泉在于控制分包成本，而施工隊(duì)成本往往很難創(chuàng)造經(jīng)濟(jì)效益。二者的構(gòu)成比例如何，項(xiàng)目成本如何劃分，這是關(guān)系企業(yè)成本控制的關(guān)鍵問題。</p><p>　　7.2 制定動(dòng)態(tài)成本計(jì)劃</p><p>　　在完成分包成本和責(zé)任成本分割并初步確定了兩部分成本后，要制定出總成

28、本計(jì)劃，總成本計(jì)劃除涵蓋分包成本和責(zé)任成本外，還要考慮項(xiàng)目的現(xiàn)場(chǎng)經(jīng)費(fèi)、上級(jí)管理費(fèi)、稅金等因素?？偝杀居?jì)劃分為兩部分：</p><p>　　1）項(xiàng)目不可控成本：指稅金、上級(jí)管理費(fèi)等項(xiàng)目管理層無(wú)法主觀控制的部分；</p><p>　　2）項(xiàng)目可控成本：總成本計(jì)劃中除了不可控成本以外的全部成本，如分包成本、責(zé)任成本、現(xiàn)場(chǎng)經(jīng)費(fèi)等。</p><p>　　可控成本是成本控制的重

29、點(diǎn)，可控成本計(jì)劃是在項(xiàng)目開工前的建設(shè)時(shí)間、施工條件、施工組織設(shè)計(jì)基礎(chǔ)上制定的，隨著工程的進(jìn)展，必然會(huì)發(fā)生如施工方案改進(jìn)、工程量改變、材料價(jià)格上漲等因素變化，因此對(duì)于成本計(jì)劃要進(jìn)行適時(shí)調(diào)整，以保證成本計(jì)劃的指導(dǎo)性和控制性，在調(diào)整的同時(shí)要注意分析各不同因素變化對(duì)原成本計(jì)劃造成的影響程度。</p><p>　　7.3 進(jìn)行成本分析，提高企業(yè)成本管理水平</p><p>　　施工結(jié)束后，要根據(jù)總成

30、本計(jì)劃和可控成本計(jì)劃與最終實(shí)際成本進(jìn)行對(duì)比分析，成本分析可采用圖表等多種形式，不但要對(duì)比分析總成本，還要對(duì)工序成本進(jìn)行分析，而且以工序分析為主，得出工序成本升高或降低的原因。</p><p>　　1）首先分析出因施工條件、施工方案、材料價(jià)格變動(dòng)引起的工序單價(jià)的變動(dòng)，同時(shí)收集采用新技術(shù)、新工藝、新材料的工序成本資料；</p><p>　　2）其次對(duì)比主觀確定成本部分的工序單價(jià)，分析得出因制定

31、方法不合理而導(dǎo)致的偏高或偏低的工序單價(jià)，同時(shí)積累書面資料，供日后制定同類項(xiàng)目成本計(jì)劃時(shí)使用；</p><p>　　3）收集分包單位資料，并對(duì)分包商進(jìn)行評(píng)價(jià)，擬定《合格分包商名錄》，供日后類似項(xiàng)目選擇分包商和制定分包成本時(shí)使用；</p><p>　　4）匯總分包成本及責(zé)任成本數(shù)據(jù)，經(jīng)過分析篩選，供企業(yè)投標(biāo)報(bào)價(jià)時(shí)參考。</p><p><b>　　8 小結(jié)&l

32、t;/b></p><p>　　施工項(xiàng)目成本控制是一項(xiàng)復(fù)雜的系統(tǒng)工程。在適用方面需要靈活運(yùn)用，實(shí)際操作應(yīng)因地制宜，不同的工程規(guī)模，不同的建筑企業(yè)，不同的管理體制都有差別，但不管怎樣都是建筑企業(yè)對(duì)生產(chǎn)經(jīng)營(yíng)所消耗的人力資源、物質(zhì)資源和費(fèi)用開支，進(jìn)行指導(dǎo)、監(jiān)督、調(diào)節(jié)和限制。所以“增產(chǎn)節(jié)約，增收節(jié)支”是每一個(gè)建筑企業(yè)的共同點(diǎn)，這就需要在實(shí)踐中不斷的總結(jié)和提高成本控制的方式和方法，以保證項(xiàng)目成本目標(biāo)的實(shí)現(xiàn)。</

33、p><p><b>　　附錄B（外文原文）</b></p><p>　　The construction project cost control</p><p>　　1 Introduction </p><p>　　Project is a corporate image window and effectivene

34、ss of the source. With increasingly fierce market competition, the quality of work and the construction of civilizations rising material prices fluctuations. uncertainties and other factors, make the project operational

35、in a relatively tough environment. So the cost of control is through the building of the project since the bidding phase of acceptance until the completion of the entire process, It is a comprehensive enterprise cost man

36、agement a</p><p>　　2 Outlining the construction project cost control</p><p>　　The cost of the project refers to the cost and process of formation occurred, on the production and operation of the

37、 amount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order to control costs in all project costs wit

38、hin the intended target. to guarantee the production and operation of enterprises benefits.</p><p>　　3 The cost of the construction enterprise principles of construction enterprises control</p><p&

39、gt;　　The cost of control is based on cost control of construction project for the center, Construction of the project cost control principle is the enterprise cost management infrastructure and the core, Construction Pro

40、ject Manager in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles. </p><p>　　1）Principles lowest cost. Construction of the project cost contro

41、l, the basic purpose is to cost management through various means, promote construction projects continue to reduce costs, to achieve the lowest possible cost of the objective requirements. The implementation of the princ

42、iple of minimum cost, attention should be given to the possibility of reducing costs and reasonable cost of the minimum. While various mining capacity to reduce costs so that possibility into reality; The other must</

43、p><p>　　2）Overall cost control principles. Cost Management is a comprehensive enterprise-wide, and full management of the entire process, also known as the "three" of management. The full project cost

44、 control is a system of substantive content, including the departments, the responsibility for the network and team economic accounting, and so on, to prevent the cost control is everybody's responsibility, regardles

45、s of everyone. Project cost of the entire process control requirements to control its costs </p><p>　　3）Dynamic Control principle. Construction of the project is a one-time, cost control should emphasize con

46、trol of the project in the middle, that is, dynamic control. Construction preparation stage because the cost is under the control of construction design to determine the specific content of the cost, prepare cost plans,

47、the development of a cost-control program for the future cost control ready. And the completion of phase cost control, as a result of cost financing has been basically a foreg</p><p>　　4）Principle of managem

48、ent by objectives. Management objectives include : setting goals and decomposition, the goal of responsibility and implementation of the aims of the inspection results of the implementation, evaluation of the goals and o

49、bjectives that form the management objectives of the planning, implementation, inspection, processing cycle, PDCA. </p><p>　　5）Responsibility, authority, in light of the profit principle. Construction of the

50、 project, project manager of the department, the team shouldering the responsibility for cost control at the same time, enjoy the power of cost control, project manager for the department, Teams cost control in the perfo

51、rmance of regular examination and appraisal of implementation of a crossword punishment. Only to do a good job duties, rights, and interests combining cost control, in order to achieve the desired r</p><p>　

52、　4 The construction cost control measures </p><p>　　Project Manager of the project cost management responsibility for the first, comprehensive organization of the project cost management, timely understand a

53、nd analyze profit and loss situation and take prompt and effective measures; engineering technology department should ensure the quality, Regular tasks to complete as much as possible under the premise adopt advanced tec

54、hnology in order to reduce costs; Ministry of Economic Affairs should strengthen budget management contract, the project to c</p><p>　　Develop advanced economies reasonable construction program, which can sh

55、orten the period, and improve quality, reduce costs purpose; paid attention to quality control to eliminate redone, shorten the acceptance and reduce expenses; control labor costs, material costs, Machinery and other ind

56、irect costs. </p><p>　　5 Strengthen project cost control practical significance </p><p>　　1）Strengthen project cost control railway construction enterprises out of their predicament, the need to

57、 increase revenue. At present, the railway construction enterprises just into the market, to participate in market competition, will face a tough test of the market. Now the construction market liberalization, implement

58、bidding system, and the strike has very low weight, To create efficiency is the only way to strengthen internal management and improve their internal conditions, internal effic</p><p>　　2）Strengthening Proje

59、ct Cost control is adapt to the market competition, and strengthening internal management to the needs of their work. With the railway enterprise's rapid development, construction increasingly fierce market competiti

60、on. For a period of time, the railway construction enterprises will face the increasingly fierce market challenges Construction of the business environment difficult to be improved. Efficiency increases, effective cost c

61、ontrol and claims will be strengthened in t</p><p>　　6 Currently construction enterprise project cost control analysis of the current project cost </p><p>　　6.1 Problems and the causes of the cu

62、rrent project implementation </p><p>　　In summary, the current project of cost management, accounting only after the accounting, rather than advance the prevention and control things. The reasons are : lack

63、of cost awareness. simply that the cost of management is the financial sector or the superior leadership, have nothing to do with them. only focused on the "production tasks are completed" and "contracting

64、 profit and loss," the groups have a "negative effect." Therefore, project to mobilize the full participation of the Ministry o</p><p>　　6.2 Project Department analysis of the reasons for the

65、losses as a project of building products </p><p>　　Commodities direct producers, both under the contract and construction drawings, self-regulating organizations of the construction authority, but also by co

66、ntracting, design, Enterprises and other projects related to the construction of the units affected and constrained. In addition, geological and climate changes, Design changes, but on objective factors of the constructi

67、on projects have a significant impact, and all of the above factors will affect the cost of project expenditures.</p><p>　　6.2.1 Lost control of the cost of the so-called subjective reasons,</p><p

68、>　　Subjective reasons refer to the project, can not dispose of any external influence on the control of the costs, As mentioned above the project with the Ministry of Construction for the autonomy of the cost. mainly

69、include the following aspects :</p><p>　　1）No strict cost control of the overall goal or no cost control goals. Most of the loss items Department head, there is no cost control goals. Although some but not s

70、trictly enforced, thus the cost of the project is out of control. </p><p>　　2）Materials, spare parts planning, procurement, inspection, custody, out of the reservoir, consumption of the system is not sound.

71、the loss of the item, the purchase of materials and accessories unplanned phenomenon abound. procurement lies in the number of project managers even material, the result is bound to lead to a backlog of material, cost ov

72、erruns. </p><p>　　3）Serious quality problems. serious losses Project Department, almost all relatively serious quality problems, resulting in rework, repair, It seems a repetition of construction, increase t

73、he costs of construction. For example, in the bridge construction, there is the basis sank, Pier deflect such phenomena. </p><p>　　4）Unreasonable arrangements. During the construction process, the project wa

74、s not in a reasonable allocation of manpower, materials, equipment and other resources. lead to a waste of sabotage work; Construction of the manufacturing arrangements unreasonable to step in to complete the actual cond

75、uct of the second, three complete, the resulting redone, and so on. </p><p>　　5）More accidents. the loss of the item, Most of the projects have occurred in the Department of varying degrees of security incid

76、ents and minor injuries affected employees work injuries have affected staff work, Also the cost of medical expenses, but can also enable the staff of physical and skills decline, reduced labor and labor efficiency; fata

77、l accidents resulting in huge pension costs to be incurred, directly increasing costs, and may also affect sentiment reduce production efficiency.</p><p>　　6）Contract management confusion. the loss of the it

78、em, Most of the projects the Ministry failed contract management awareness, knowledge of the contract, and have little do not understand the basic elements of the contract, contract management led to confusion, enterpris

79、es suffered huge economic losses.</p><p>　　6.2.2 The influence of objective factors of the project is to increase the total cost of a connection so-called objective factors</p><p>　　Project Depa

80、rtment is unable to control its own and must take place or because there are things or phenomena, such as contracting, design, enterprises in terms of the contract for the project outside the Ministry of Construction iss

81、ued the directive, geological and climate changes, Design changes such. These factors for the emergence of the cost incurred, Project Department is not the objective to control costs. These factors are : </p><

82、p>　　1）Costs. Some enterprises in order to gain access to a particular market in the qualifications, thereby meeting the quality of construction projects built on the premise that right to take the tender bid price is

83、lower than the cost of bidding strategy for the final bidding process, in the operating strategy is bound to happen, but projects are concerned, no matter what steps are taken it will be difficult to make these projects

84、profitable. </p><p>　　2）Geological and Climate changes. the geological conditions are inconsistent with the design, Projects will be forced to change the construction method, thus affecting the construction

85、period, so that the total project costs. the same time will also cost breakdown of a larger change. Winter, Construction of the rainy season and the number of days of sandstorms construction increase, the Ministry will a

86、llow the project to increase various fees. </p><p>　　3）Design changes. various engineering design changes so that the project will cost changes affect the total project cost. For example, contracting unit to

87、 increase the number of extend or shorten the construction period. changes in construction plans and projects to improve the quality of grading, etc..</p><p>　　4）Construction design less reasonable. As a con

88、struction site with the actual difference individual projects in construction design at the time of the existence of irrational phenomena, such as the personnel, materials, equipment arrangements and plans for the accura

89、cy of individual projects or processes of the time, the lack of quality considerations. Projects can make the cost increase. </p><p>　　5）Sabotage work of the project. As work on the link between tasks or for

90、 other reasons, Projects have some sabotage work, in this period sabotage work needed to meet various costs, such as wages or basic living expenses. fixed asset depreciation charges, indirect costs of the project. Projec

91、ts </p><p>　　6.3 Containment measures for the loss</p><p>　　Containment measures for the loss of containment for a variety of reasons over the project losses, in accordance with the requirements

92、 of clear responsibilities, Projects should control the cost of the project is able to cost control measures were taken. for a project to control the cost of the project by the Ministry of control; and the project beyond

93、 the control of the costs or losses, by the enterprises should take measures to control it. </p><p>　　6.3.1 Construction projects to the Ministry of the so-called cost control measures to the Ministry of Co

94、nstruction of the project.</p><p>　　Construction projects to the Ministry of the so-called cost control measures to the Ministry of Construction of the project.refer to enterprises directly organized by the

95、staff and farmers contract workers, temporary workers and the labor force composed of the internal construction team, mixed construction team and construction services sub-teams composed of Construction Projects. </p&

96、gt;<p>　　1）Determine the total project cost targets and the profit and loss targets. Every one of the successful projects, in a formal pre-construction, identify the project and sub-project for the dates, material

97、s, equipment and identify the project and sub-project of the labor, materials, machinery and indirect costs. On this basis, The project will determine the profit or loss targets. </p><p>　　2）Implemented mate

98、rial bidding procurement. Projects must thoroughly change the past, piecemeal purchase goods, the enterprises of all projects, including the main material to build on all the tender for the procurement, Obviously choice

99、of material suppliers. Meanwhile, we should fully consider the time value of money. choose a suitable form of payment. </p><p>　　3）Controllable according to the principle of cost control. The Ministry of Con

100、struction of the project team and staff, In accordance with the principle of cost control and distinguish the project department, the construction team and the staff of the costs of monovalent responsibility, including d