When we are enlightened, we should record it immediately and write an article about our experience, which can help us sum up our previous thoughts, work and study. So how can we write our own experiences and infect readers? The following is a model essay (6 selected essays) of my experience in cost management, which I sorted out for you. Welcome to study and reference, I hope it will help you.
Cost management experience 1 The cost engineer who has worked with us asked us: Every time I come, I see that you are all busy, and the budget of big projects is entrusted to us. What else can I do? In fact, many people have asked this question. Before Wanda, the cost management in my eyes was just to make a good budget and make a good settlement. However, after arriving in Wanda, this concept has undergone earth-shaking changes and has a deep understanding of the concept of cost management. Cost management is not only to calculate the engineering quantity according to the drawings and set a price according to the quota, but also to audit the project settlement and reduce the cost of some projects. It is a series of pre-control, in-process control and post-control processes of the investment cost of a real estate development company to develop a project. In the final analysis, it is how to turn the project from a design idea into reality, constantly optimize the cost under the premise of excellent engineering quality, and ensure the smooth completion of all indicators in the Development Project Management Responsibility Letter. In Nanchang Real Estate Company, with the implementation of the management system of the property management company, all staff participated in the cost control, and many good measures were taken in the cost management.
First of all, the most effective ex ante control measure is quota design.
The most important pre-control of cost management is the cost control in the design stage. According to relevant data, in the planning and design stage, it has the greatest impact on the investment of the whole project, which can reach more than 80%. In the construction drawing design stage, the possibility of affecting the project cost is 10%, while in the project implementation stage, the possibility of affecting the project investment is only 5%. From this point of view, the key to control the project cost lies in the design stage. Because the construction stage is according to the drawing, the investment control in the construction stage is not to control the project cost, but to control the new project cost that may increase during the construction. The actual decision of project investment has been determined in the design stage. Therefore, no matter from the aspects of cost management system, investment utilization and cost control, project cost management in design stage is not only necessary, but also very important.
After positioning the developed real estate, the most favorable measure for cost control in the design stage is quota design, that is, breaking down the investment according to each major and controlling the engineering quantity index, so that it can not only meet the functional and technological requirements, but also be economical and reasonable. Example: Nanchang Wanda Xingcheng Phase I 1 District Project started at the beginning of 20xx, with a profit of only over 20 million. The design of residential buildings did not consider the quota design, and the prices of steel bars and cement rose sharply in the same year. When the main body is not capped, the price of steel bars and cement only rises by more than 8 million yuan. After that, our cost department and the management company made an analysis together. After horizontal comparison of comprehensive indicators, it is found that the content of main building materials is high. Therefore, the first area project of Nanchang Wanda Xingcheng Phase III adopts quota design, and the project cost is reduced by about 7 million yuan only by steel bars. Therefore, the cost department of Nanchang Company keeps organizing business discussions and sorting out comprehensive indicators on the basis of settlement, which has gradually become a strong support for quota design in scheme discussion. However, quota design is not blindly saving investment, let alone simply cutting investment. Only by participating in the discussion in the design process, listening to different opinions and suggestions from many sides, and after many exchanges and collisions, can we think deeply about the problems, find out some problems that are easy to be ignored but fatal enough, truly grasp the first level of project cost management, and lay a good foundation for comprehensive control of project cost under the premise of obeying management. For example, in the third phase of the external wall thermal insulation system in the first district, Jiangxi Province implemented the thermal insulation and energy-saving system (including external walls, doors and windows) in 20xx, and the cost was about180,000 yuan, which did not belong to the original target cost range. Do you want to do it? How? Nanchang Company did not blindly look at this problem from one angle, but called relevant departments for discussion, fully listened to the suggestions of various departments, and decided to add this content and adjust the selling price at the same time. At present, the market reaction effect is obvious, which does not affect the profit index of the project.
Another example is the discussion of the landscape plan of the first phase of the third district. The company attaches great importance to the scheme research of the transportation system. On the basis of fully understanding the specifications, it has formulated a strategy to minimize the road area and create a living atmosphere with planting as the main line on the premise of meeting the specifications. It is estimated that the road area will be reduced by 20%, saving costs from the perspective of the scheme.
Second, bidding and contract management are indispensable links in the process of cost management.
Another indispensable link in cost management is the bidding and contract management stage. A good tender will not only enable us to choose an excellent construction team with excellent equipment, excellent technology, high management level, good social reputation and reasonable quotation from many bidders, but also enable us to get a clear and easy-to-operate economic contract, laying a good foundation for project cost control; However, the bidding work is a complex process, which requires the close cooperation of various handling departments and is often intertwined with the discussion of optimized design and rationalization scheme. Therefore, a good bid is icing on the cake, and a poor bid will make the previous work fall short. From the rate bidding of the first phase of Wanda Xingcheng to the bidding of the bill of quantities of the first phase of Wanda Xingcheng, from the bidding when the drawings arrive to the bidding after the drawings are reviewed, discussed and optimized before the bidding, from the price limit of the main materials to the direct designation of brand bidders in the bidding documents to the independent bidding, from the settlement method of full settlement after the completion of the project to the project settlement, it is not difficult to see that Nanchang Real Estate Company has gone through many bumpy roads in bidding, but it has also gained something due to continuous efforts. The most touching thing is the tender for the landscape engineering of buildings 16# and 17# in Nanchang Wanda Xingcheng Phase II. Wang Xinlong, senior general manager and engineering director of Nanchang Real Estate Company, led various professional designers, field engineers and cost engineers to discuss the drawings and express their opinions before bidding. Without affecting the landscape effect and controlling the project cost within the target cost range, after many cycles, the project cost was reduced from the initial 2.6 million yuan to 6.5438+0.66 million yuan, in which only the wooden plank road on the bridge deck was changed into a wood grain cement relief floor, which not only solved the problem that the wooden plank road on the bridge deck was unstable and easy to be damaged, but also reduced the cost by 6.5438+0.40 million yuan.
Through contract management, the countersigning and auditing system of contract signing is standardized, so that all possible situations in the construction process can be followed by laws and rules, laying a solid foundation for future project settlement. With the implementation of the management system of the management company, the management company has established a perfect bidding system and contract management system. Under the guidance of the management company, Nanchang Real Estate Company has been exploring and summarizing how to do the bidding work better, improve the bidding mode and strictly manage the contract. It studies the contract terms one by one to ensure the rigor of the contract, and makes corresponding contract modules for different projects to improve the practicability of the contract, and incorporates the contract terms into the bidding documents, so that the bidding and the contract complement each other in cost control and play a greater role.
The second experience of cost management In the face of the increasing competition in the construction market and the objective reality of constant industry risks and meager profits, it is inevitable to reduce the cost competition. Therefore, project cost management is very important. Group companies hold targeted and continuous exchange meetings on responsibility cost experience, aiming at laying a solid foundation and achieving steady development, which is also a problem that every project must deal with. Under the guidance of superior leaders, the project department of xxxx project is based on reality and pays attention to methods. Starting with the examination and approval of project "quantity", the correct confirmation of project "price", the reasonable control of consumption and effective management methods, it has earnestly carried out all the work of project cost management, which has made the project management go smoothly and achieved certain results. Some major practices of the Project Department in project management are reported as follows:
I. Basic information of the project
Xxxx project has a total construction area of 1 1650m2, with one basement and eleven floors above ground, with a building height of xxx meters, and the building category is Class II high-rise building. Frame structure, raft foundation. This project is a construction drawing rate tender, and the standard of winning the bid rate coefficient is: civil engineering is based on budget quota xxxx, and the comprehensive rate xxxx %；; Xxx% discount of the total project price. The total contract cost of the project is tentatively set at xxx million yuan, and the actual cost is about xxx million yuan. The contract period is xxxx months, and the actual commencement date of the project is xxx years, xxx months and xxx days. The project responsibility objectives issued by the company are: the project won the title of city high-quality structure, created a civilized construction site in the city, guaranteed the construction period of xxx calendar days (the construction period was postponed due to design changes), and paid the company management fee of xxx million yuan.
Second, the specific practices of project cost management:
According to the reality of housing construction, the project department believes that the essence of project cost control is the reasonable control of "quantity" and "price" and the organic cooperation with other management factors. Therefore, the project department regards the project quantity and its decomposed labor, materials and machinery quantity as the core content of project cost management, and achieves the purpose of reducing investment and increasing income through effective management methods.
Review and approval of "quantity"
The approval process of xxx project engineering quantity and its decomposed quantities of labor, materials and machines is as follows: "pre-construction calculation" in the construction preparation stage. The first task is to examine and approve the engineering quantity and calculate the project cost. Because of the winning bid rate coefficient, all the quantities are uncertain. At the beginning of the game, the quantities are calculated, analyzed and decomposed. Secondly, it is particularly important to extract materials accurately, reasonably and economically, because the production factors extracted from the quota can only prove the average quantity that should be consumed in socialized production. For the actual project, it is necessary to systematically prepare a detailed construction material plan according to the project construction organization design, supporting equipment and labor (planned investment). Therefore, in view of the actual situation of the project, it is clear that the quantity of materials is extracted from six aspects, namely, the proportion (concrete) issued by professional institutions, the on-site measurement supervision approval (backfill soil), the drawing design (doors and windows), the on-site experience (consumables), the quota regulation (interior and exterior decoration) and the construction organization design (turnover materials), and is revised, and finally a plan is formed as the boundary of procurement and consumption control. Finally, the "quantity" review. Mainly exists in the internal and external audit, the planning department and the construction technology department check each other, and finally determined by the project chief engineer. The former is used for project preparation and planning, while the latter is used for preparation and construction. External inspection depends on the on-site accounting of the company's responsibility cost, which is also the highest limit of project "quantity" control.
"Calculation while doing" in the construction implementation stage.
The motivation of "calculating while doing" comes from the actual needs of project construction and the maintenance and distribution of project interests. Restricted by the actual working conditions on the construction site, the material plan extracted by the Planning and Construction Technology Department may not be completely accurate, so it needs to be revised according to the actual situation, and the engineering quantity needs to be checked again. In the same way, the owner's check of the engineering quantity in the pricing process is comprehensive and meticulous, which is also a responsibility and cannot be ignored. In addition, according to the responsibility budget, every time the project department completes a layer of structure or carries out necessary periodic thematic economic analysis at the end of each month, each responsibility cost center puts forward rectification opinions and measures for problems such as material consumption, quality, safety and time lag beyond the plan, which is another form of "calculation while doing". The project department also vigorously implements a set of engineering quantity control system: the engineering quantity priced with the owner must be greater than or equal to the engineering quantity priced with the construction team and suppliers, and it is strictly forbidden to be less than, otherwise the planner will bear the corresponding economic responsibility. After three times of "quantity" verification and communication between departments at this stage, the value should be accurate.
"Post-construction calculation" after the completion of partial projects. This stage is mainly to prepare for the final accounts of the project, which requires comprehensive, detailed and accurate calculation, and must fully ensure the accuracy and rationality of the final accounts. There is also the issue of final accounts, which is the end of interest distribution between the project department and the construction team. The focus of the check between the two sides is also the issue of "quantity", and the seriousness is self-evident.
Of course, controlling unproductive expenditure is also a "quantity" problem. Do what you can and ensure the benefit is the starting point of service management of Moro Project Department. In order to meet the needs of production, unproductive expenditure is necessary, but there must be a degree, which determines whether the expenditure is wasted, so the input must be based on the effect. According to the company's project approval standards, Moro Project Department has defined the main non-production expenses in the form of documents, and has been strictly implementing them, such as telephone charges, office expenses, labor insurance fees, travel expenses, etc. The average monthly telephone bill of the project department totals xx yuan. The most important thing is to strictly stipulate the hospitality expenses of the project, especially in terms of conditions of use, scope, examination and approval system, etc. In a word, we should try our best to strengthen economy, reduce costs, use them rationally and not waste money.
Cost management experience 3 As an engineering technician who has participated in the project for nearly ten years, he has a profound understanding of strengthening the cost control of construction projects. Facing the increasingly fierce construction and installation market, the living structure of construction enterprises has undergone profound changes, and the management system with construction project management as the core has been basically improved and developed in practice. We must establish the concept of survival by quality, development by reputation and profit by management, adhere to the principle of one project, one brand and one market, firmly adhere to people-oriented, fully tap and mobilize the enthusiasm of all project managers, and always adhere to the business philosophy of survival by quality, service as the purpose and making greater profits as the goal.
First, people-oriented, comprehensive control
Project management must adhere to the people-oriented, fully tap and mobilize the enthusiasm of all project managers, and implement the principle of comprehensive project cost control.
1, whole process dynamic control
Project cost control should be carried out continuously with each stage of the project construction progress, and every link should not be omitted, and cost control should always run through the whole process from the beginning of the blue prints.the design to the end of the project, which is the dynamic control of cost. If the project is about to be completed, it is basically a foregone conclusion to consider the cost and profit and loss.
2. The key to project cost control is people.
People are the key factor to realize project cost control, and project management is also like business. Businessmen are all talking about business. We are engaged in engineering in order to make greater profits. How can we make greater profits? First of all, we should reassure the owners from the aspects of quality, construction level and management level. Secondly, with the awareness of quality service, we should take the initiative to share some things in the work for the owners and put forward some timely and constructive opinions. This kind of targeted and constructive opinions and suggestions is to be good at discovering defects in construction or deficiencies in design drawings, effectively persuading Party A and winning more changes. Let change become one of the effective ways for our construction party to obtain the economic benefits of the project. If after careful calculation or demonstration, it is found that the corresponding change is unprofitable or difficult to change, and the profit is small, reasonable public relations should be adopted to persuade the owner to give up the change. But for these, our engineering and technical managers must first practice their internal strength, constantly improve their construction technology and enrich their management experience. This kind of atmosphere should be formed from all over the company, and employees should consciously cultivate and actively participate. This is an all-round and whole-process project cost control consciousness. What I want to say is that in the whole process of project control, we should cultivate the concept of commercial competition and become useful talents for project and company financial management.
Second, technological innovation and cost reduction.
In order to reduce the control cost, we must think more, learn how to make changes and negotiations, learn more norms and technologies, and apply these skills to construction management. There are three things in the same construction project that I deeply realized:
Using the main reinforcement and ring beam reinforcement as equipotential grounding, this alone will save about 6000 meters of galvanized flat steel for the project (galvanized flat steel is used as equipotential construction in previous projects), which provides great convenience for labor construction.
Second, through hard work, we persuaded Party A to win nearly 400,000 electric power reforms. Before the change, we started with the engineering quantity and selected the material manufacturer, which provided Party A with many powerful conditions for the change, such as drawing relevant circuit diagrams, floor plans and elevation drawings, and submitting them to Party A for confirmation. After confirming the results, we found that the YJV three-core cable of more than 7,000 meters can be changed into YJV two-core cable through the transformation of the construction method, and the redundant galvanized flat steel of 153 meters in the previous project was replaced, and the corresponding distribution terminal box also omitted the grounding terminal board of 196. Just changing the construction method earned tens of thousands of yuan for the project. Therefore, technology is hard and real. If used well, it can double the project cost and produce very good economic benefits.
The third thing: Before the main structure is embedded, we have memorized the drawings, adjusted the details according to the blueprint, and reserved the adjusted strong and weak electricity, air conditioning holes, drainage pipes and other functional points. After drawing its size and elevation, it was submitted to Party A and the supervisor for approval together with the technical disclosure, which was fully affirmed by Party A and the supervisor, and also reflected the real level and strength of the project managed by our bureau from another side.
Third, material cost control is the key.
Project material cost control is the key. Because the cost control of engineering materials is not entirely the responsibility of personnel engaged in material procurement and warehouse management, engineers and technicians should first carefully look at the pictures and make accurate material plans in stages, instead of counting the inventory materials with the relevant personnel of material management from time to time and figuring out how many materials are in stock before making the next engineering material plan;
Second: The principle that three parties (materials engineer, technician and labor service team) must be present to check and register when engineering materials enter the site. This is particularly important for the management of civil engineering materials, such as sand and gravel, steel bars, fasteners, cement, etc. Otherwise, the supervision is weak, and the materials entering the site will inevitably have no moisture problems.
Third, the project leader will organize contract, technical and material personnel to carry out cost analysis from time to time, control the project cost by stages, find out the problems in the process and then solve the existing problems.
Fourth, on the premise of meeting the engineering technology and construction specifications, the specifications and varieties of materials can be modified (on the premise of doing a good job of supervision and owners), which can double the cost. For example, in the process of ordering YJV cable with three cores of more than 7,000 meters mentioned above, we took the initiative to ask the material orderer to purchase double-core YJV cable, and achieved good results.
Fifth, strictly control the main materials used in labor construction, supervise during the construction process, and stand by in the whole process.
Our enterprise must cultivate a group of outstanding project management talents who want to be officers, can be officers, accomplish things and produce benefits. These people should have a high sense of cost, a strong sense of the overall situation, a solid foundation, confidence and hard work. An excellent project manager must have a clear management idea and be able to control the dynamic process and cost of the whole project at any time.
In short, the project manager should have the heart to do a class of projects.
Experience of cost management 4 In order to conscientiously implement the spirit of "management promotion activities" of the joint-stock company and fully learn the concept of "responsibility cost management of construction enterprises" of the group, I recently held several study sessions in Kunming XX Bid Section, and organized all the staff of the project department to study the documents. I really have spiritual feelings about this release of the company.
Affected by the July 23 Wenzhou-Ningbo high-speed rail incident, the railway construction situation in China has been in chaos recently. Although the Ministry of Railways and the corresponding competent departments have introduced many measures to solve the problem, it is still a drop in the bucket for the current grim situation. Today, with the sudden braking of China Railway Construction, cost control and resource utilization optimization have become the most important, and even determine the success or failure of a project.
There are no loss items, only loss management. For the management of responsibility cost control and resource reuse, our project department of Kunming XX bid section has attached great importance to it for a long time, and the remaining material resources of the engineering buildings on the project should be reused. Strictly controlling the cost is the responsibility of each XX bid project personnel. After receiving the documents issued by the joint-stock company, our belief is more firm. We will continue to carry out the wishes of the group company and give full play to the spirit of the document. Under the call of the banner of cost control and resource optimization, we will continue to innovate projects, refine cost control measures, be in line with the outstanding units and benchmark projects of the group company, find out the gaps and deficiencies in comparison with the actual work of our own unit, update the project management concept, learn from it, integrate the responsibility cost management concept of the joint-stock company with the advanced experience of our brother units, combine what we have learned with the local actual situation, and strive for practical results. There is still a long way to go, and the grim situation of railway construction will continue for a long time. If it is not controlled again, the unsustainable scene in the "cold winter" will be a true portrayal of many projects. Only by strictly controlling costs and optimizing resource utilization, the "cold winter" is the ultimate king. This single spark has been lit in various projects, but if the "spring breeze" blows, it will make the land in China want to catch fire. Xiongguan road is as iron as iron, but now it has started from scratch; We will adhere to the spirit of the group company and continue to work hard to make the XX standard better and stronger.
Experience of cost management 5 Cost control involves R&D, procurement, processing and manufacturing, sales, human resources and other aspects, and is a systematic work. Through this study, we will realize the following main aspects, which are summarized as follows:
First, cost control should emphasize "people-oriented".
The cost is not controlled, but motivated. Cost control is not to reduce costs, but to put people first. Employees are the ultimate executors of all work, and they are familiar with all kinds of situations in the workplace. Enterprises or departments should create a mechanism and atmosphere for employees to consciously participate in cost control, and give full play to the cost control role of each employee. If everyone can put forward and improve the waste of cost, it will produce amazing results in the long run. All large companies that do well in cost control, such as Toyota, regard people as the first place in cost control and have formulated detailed and perfect incentive systems.
Two, the cost control work should pay attention to digitalization.
In order to control the cost well, we should not only pay attention to people-oriented, but also digitize all the work and activities. Only those that can be measured by numbers can be quantitatively analyzed to find out the existing problems or improvements. Marx said: "What you can measure is what you can manage. If you can't measure, you can't manage. " . Cost data mainly includes original data, management data and business data. Complete, accurate and detailed statistical data is the basis of cost control. If this part is not in place, some cost control work, especially the waste phenomenon hidden in various processes, will not be effectively controlled and the expected effect of cost control will not be achieved.
Third, strengthen the role of finance in cost control.
Generally speaking, when it comes to cost control, most of us will think of materials procurement, processing and manufacturing, sales and other links, that is, "buy cheap, sell expensive, and don't waste intermediate links", often ignoring the role that finance should play in it. The function of finance in enterprise cost control is to subdivide all kinds of expenses, find out unreasonable points and formulate corresponding indicators, so as to achieve the purpose of cost control, instead of generally counting all kinds of expenses into production and manufacturing costs, because it can save or reduce some unnecessary expenses. Although finance does not directly control costs, it can let employees fully see the cost information and urge employees to improve distribution performance. The role of finance in the whole cost control should be changed from post-accounting to pre-control, which plays a role in diagnosing and pointing out the direction.
Experience in cost management. I think everyone should have their own set of learning methods. In different periods, this learning method can be changed according to different requirements. For example, all you learn at school is theoretical knowledge. If you don't want to get excellent grades, rote memorization is enough to cope with the exam. Working in finance is not to cope with the final exam, but to take exams every day. Some knowledge must be known and spit it out.
Financial management is a technical subject, which mainly focuses on the methods of enterprise as a whole and financial management, as well as the calculation and evaluation of financial indicators.
In the whole financial management system, there is a very important idea interspersed: that is the time value of funds. Money is valuable, Baidu Encyclopedia defines it as: the time value of funds refers to the appreciation of funds over time in the process of production and circulation. It can also be regarded as the use cost of funds. Funds will not automatically increase in value over time, but only in the process of investment, so this time value is generally replaced by risk-free investment rate of return, because rational individuals will not idle funds. It changes with time, is a function of time, and its value changes with the passage of time, and the changed value is the original time value of funds. It only makes sense to combine with labor, which is different from inflation.
In my recent study, I feel that learning accounting should first establish a framework of accounting system in my mind. Within this framework, we should first study every knowledge point, and then connect all knowledge points in series to form the knowledge of the whole accounting system. So is financial management. First of all, we should establish the concept of financial management in our hearts. With this concept, it will be much easier for us to learn various knowledge points again.
Fund raising management-fund operation-investment management-fund allocation-performance evaluation will be found later. Financial management is actually closely integrated with the whole process of accounting, which can also be said to revolve around the accounting process of accounting. We just want to study various links around this line, focusing on five links on this line.
Actually, I'm still in a confused stage. If I don't have a good sense of numbers, I really feel that I will never reach the level of a financial expert. I don't know if this thing can be cultivated, but after studying for a long time, some numbers will flow in my blood.
The course in May is Professor Gao Qifu's financial management. The focus of the course is to help non-accountants read financial statements, analyze financial conditions and operating results, and avoid financial risks; Improve the efficiency and scientific level of company management through budget management.
A company's financial statement is a comprehensive reflection of the financial situation of an enterprise at a certain point in time, the operating results of a certain period and the flow of funds. The preparation of financial statements should follow the statutory rules and conform to the prescribed format. In order to comprehensively and completely reflect the company's financial position and operating results, in addition to the statutory balance sheet, income statement and cash flow statement, detailed notes to accounting statements and financial statements must be prepared. Notes and explanations are indispensable contents of financial reports, because the statements only generally reflect the company's capital dynamics and operating results, and it is impossible to comprehensively and thoroughly reflect all aspects of the company's finance, especially the company or related matters (guarantees, lawsuits, etc.). ) and asset quality (accounts receivable, potential losses, amortization, etc.). ), which must be revealed through notes. At present, accountants in most units only complete the preparation of accounting statements, ignoring the preparation of notes to accounting statements and financial statements, or the preparation is far from meeting the standard requirements, which makes it difficult for readers of financial reports to comprehensively and accurately analyze and judge the company's financial situation, find out the deficiencies in business management, improve the management level of enterprises and prevent financial risks. In the future accounting work, we must make practical improvements.
Implementing comprehensive budget management is an important means of enterprise financial management. The function of budget is to plan and control. Comprehensive budget management must contact and serve the development strategy of enterprises. We must improve the scientificity and authority of the budget, and improve the rigid requirements for the implementation and assessment of the company's financial budget. Through systematic and scientific budgeting and strict assessment, we can avoid financial risks, standardize business management and improve the level of target management. Budgeting is not only the responsibility of the accounting department, but also the participation, repeated scrutiny, scientific argumentation and legal approval of all departments of the company to maximize the accuracy of budgeting and the authority of implementation. In the future, we should pay more attention to comprehensive budget management as a means to standardize enterprise management, evaluate the operating performance of various departments and improve the scientific level of enterprise management. The financial department must strengthen the control and analysis of budget implementation and put forward suggestions and countermeasures in a timely and targeted manner.