No matter in school or in society, many people have had the experience of writing papers and are familiar with them. The thesis is a rational article that studies various academic fields and describes the achievements of academic research. There are many precautions in writing a paper. Are you sure you can write it? The following are my collected papers on the problems and countermeasures in project cost management, which are for reference only. Let's have a look.
Abstract: With the increasingly fierce competition in the construction market, project cost management has become a challenging topic faced by construction enterprises. At present, there are four common problems in the process of project cost management in construction enterprises: thin cost concept, loose system links, backward management methods and unquantified indicators. In this regard, the author believes that the following countermeasures should be taken: one premise: adhering to the premise of economic benefit evaluation, two keys: strengthening leadership and paying close attention to implementation, three systems: establishing internal price system, evaluation system and quantitative index system, and four measures: optimizing resource allocation, optimizing construction scheme, centralized control of main materials and quantity control of projects.
Keywords:: project cost management problems and main countermeasures
With the development of market economy, the competition situation in the construction market is becoming more and more fierce. In order to improve the winning rate, construction enterprises put pressure on the bidding price, which leads to the profit space of enterprises becoming smaller and smaller. If the project management lags behind and the cost control is lax, it will easily lead to a passive situation of "the more you work, the more you lose". Therefore, project cost management is a challenging subject for construction enterprises. Below, the author briefly expounds the common problems in project cost management of construction enterprises and the countermeasures taken in order to benefit them.
I. Existing problems
(A) on the concept of cost
Constrained by the traditional concept of cost management, the leaders of some construction enterprises have insufficient understanding and attention to cost management. Some always let the idea of "the cost can't be lowered any more" bind their minds, make their determination to implement cost management not firm enough, and retreat when encountering difficulties; Some people think that cost management is a matter for project managers and planning finance; Some people think that cost control can only be achieved by administrative means; Some talk more than they actually do. They go through the motions, analyze objectively, evaluate formally, and fail to honor rewards and punishments. Some have a weak sense of saving, and the phenomenon of showing off, ostentation and extravagance, and comparison is more serious; Some attach importance to the afterwards, especially some competent leaders only look at the level of temporary interests, regardless of the source of interests or the process.
(b) Loose system links
Cost management is a systematic project, which needs the cooperation of all links. Cost prediction, planning, process control, scheme optimization, activity analysis, economic accounting, performance evaluation, etc. A complete operation system needs to be established. The relaxation of each link may lead to major changes in cost management indicators. In the operation process of some construction enterprises, it is often that everyone pays attention to a certain link and no one asks. Relaxation or neglect of one or several links can be seen almost everywhere. Often backward practices are not improved and improved, and good practices are not consistently adhered to, sometimes heavy and sometimes light, sometimes tight and sometimes loose.
(C) backward management methods
In carrying out cost management activities, many units are hidebound and backward in management. Some manage by experience and stick to outdated concepts and practices, and good practices cannot be absorbed and applied in time; Some learn from the experience of advanced units, but they are not connected with reality, and the effect is not good; Although some management systems have been established, they are not well organized and lack necessary pre-control means and monitoring measures, leaving some "black holes" and "dead ends" at last; Some emphasize "soliciting" over "managing" and replace "managing" with "contracting", which hinders the effective promotion of project cost management to some extent.
(d) Indicators are not quantified.
At present, some construction units have not established a scientific quantitative index system, and some of them are "slapping their heads" to set indicators, which is unreasonable; Some use simple extraction ratio method, and the quantification is inaccurate. First, how much should the project be completed, how much should be saved and how much should be increased. Second, there is a lack of quantitative standards for project profit and loss rewards and punishments, and there is no basis or insufficient basis for assessment and cashing. The lack of a specific "reference" for how much money the project saves, how much money it wins and how much money it loses may lead to the phenomenon that profitable projects waste more resources than loss-making projects, leading to prizes without punishment, and hitting the enthusiasm of all parties.
Second, the main countermeasures taken
After years of practice, the author believes that to do a good job in project cost management, we must grasp "one premise", "two keys", "three systems" and "four measures".
A premise
"One premise" is the premise of insisting on economic benefit evaluation. After winning the bid and signing the contract, the relevant personnel of the company's cost management department and project department should evaluate the economic benefits of the project and formulate the target income index of the project. The principle of economic benefit evaluation is based on the bid-winning contract price, industry quota and enterprise internal quota, and the method of "combining market with site, combining quantity difference with price difference, and combining pre-calculation with post-calculation" is adopted, and exceptional factors such as project difficulty, claim for change, market risk and improvement of management efficiency are comprehensively considered for calculation and verification.
1, a measure. The first is to measure the target cost reasonably. According to the tender offer, construction drawing, budget quota and site survey data, the lowest comprehensive unit price and total target cost acceptable to the market are calculated according to the direct cost of the operation layer (labor cost, material cost, machinery use fee and site management fee), indirect management fee of the project department (manufacturing fee) and superior management fee (fund, project payment, etc.). ) and taxes. The second is to reasonably measure the flow of funds. On the basis of contract terms and contract indicators, according to the principles of living within our means, saving expenses, ensuring targets and ensuring construction production, scientifically and reasonably prepare the fund income and expenditure plan or cash flow statement.
2. Decomposition indicators. According to the calculation index, the time limit for a project, quality, safety, profit, funds handed in, site and team management are decomposed according to the construction progress. On the basis of decomposing indicators, establish a target responsibility system and an indicator contract responsibility system with clear objectives, quantitative indicators, responsibility to people and assessment. The relevant indicators are vertically decomposed into professional teams, teams, and operation levels (individuals), horizontally decomposed into sub-projects and work procedures, and refined into quarters and months, which are transformed into job responsibilities to ensure that everyone has indicators on their shoulders and goals in mind.
(2) Two keys
1, leadership attention is the key to carry out cost work. Leaders in charge at all levels and chief accountants should personally grasp and practice, not just talk but not practice, but raise awareness, update ideas, actively implement, correctly guide and provide all necessary basic resources.
(1) Establish the cost concept of system integration. Construction enterprises should completely change the backward concept that "cost is only a matter for the project manager and the planner, and the safety and quality of the construction period have nothing to do with the planner's finance", establish the system integration concept of capital, cost, construction period, safety, quality and environmental protection, correctly handle the relationship between capital, cost, quality, safety, scale, scheme, prediction and decision-making, and fully grasp every work in the process of cost control.
(2) Establish a cost concept of careful calculation. As a management decision-maker, we should improve the ideology of cost management and establish the management concept of "holding watermelon to find sesame seeds". Open source is more important than throttling, but if you can't manage money, if you don't manage it well, you will make ends meet, which will inevitably lead to rising costs and declining benefits. "Saving" is very important for any project. You can't just focus on the big links and relax the small details. The project must advocate the saving consciousness of "don't do it for small profits, don't do it for small consumption" This is by no means staying in the sense of "a dime". What is "eating, dressing and caring for the family"? Facts have proved that many projects have failed because of extravagance and waste. The loss was not caused overnight, nor was it caused by an entertainment fee, but by the concept, thought, behavior and habit that an entertainment fee would not affect the cost.
2, pay close attention to implementation is the key. There are no rules, Fiona Fang. Establishing and perfecting the supporting cost management system is a necessary condition to carry out cost management, and strengthening the execution of the system is a powerful guarantee to implement project cost management.
(1) Establish and improve various cost management systems. As soon as the project is stationed, it is necessary to formulate a set of cost management methods and systems according to the responsibility cost budget indicators issued by the company. In the process of operation, we should combine the actual situation, constantly revise and improve it, and make it perfect through practice, so as to ensure that the system is scientific and feasible, without loopholes, and truly play a role in standardizing project cost management, and finally achieve the goal of improving the level of construction project cost management.
(2) Whole process control. To strengthen process control is to strengthen the restraint mechanism of system management, so as to achieve interlocking, everyone-controlled and layer-by-layer control, strive to eliminate weak links, control key links, seize key links and overcome difficult links, and ensure that there is a plan in advance, control in the process and assessment afterwards, and ensure that execution runs through the whole process and everything is under control.
(3) Three systems
1. Establish an internal price system. After the project starts, the company's cost management department will formulate a scientific internal price according to the construction quota, the designed construction organization plan and the prices of materials, services and machinery determined through investigation or bidding, which will serve as the basis for the calculation, measurement and assessment of the responsibility cost.
2. Establish a quantitative index system. A complete, scientific and reasonable quantitative index system should be used as a platform in the whole process from the formulation of cost targets to the assessment of completion targets. In order to achieve the effect and purpose of "tailor-made", it is necessary to quantify the indicators such as increasing the net income of change claims, saving costs in bidding for materials, equipment and services, optimizing construction plans, saving engineering quantities and shortening construction period.
3. Establish an evaluation system. Assessment is the "soul" of responsibility cost management. Reward those who have contributed to cost management through assessment; Those who resort to deceit and neglect their duties and cause economic losses shall be punished according to the size of the losses. Effectively enable each level and everyone to consciously control costs and effectively improve the enthusiasm of all employees to participate in cost control.
(4) Four measures
1. Optimize resource allocation. The content of project management is mainly the allocation management of project resources, which mainly includes production factors such as manpower (labor), material resources (materials, machinery and equipment) and financial resources (funds). The selection of project resources directly restricts the smooth development of project work and affects the level of project cost. The allocation of project resources should follow the principles of timely and appropriate amount, adapting to local conditions, appropriate proportion and combination optimization, which can not only meet the needs of construction production, but also avoid waste due to excess. First, high standards and strict requirements are required to select the project leadership team and key personnel. When selecting project personnel, we should unify our thinking and understanding, define the responsibilities of the project from beginning to end, and the general manager of the company signs a letter of responsibility with the project manager. The second is to choose the construction professional team. The internal team should be equipped with capable and efficient managers and technicians, and the external labor service team should be selected through public bidding. Must have certain construction ability and experience, and the number of employees should be appropriate. At the same time, before construction, the necessary safety education and related training must be given to the workers according to the construction characteristics of the project specialty. The third is to allocate appropriate machinery and equipment, vehicles and construction tools to ensure that construction machinery not only ensures the smooth development of construction production, but also is not relatively surplus.
2. Optimize the construction scheme. Based on the principle of "scheme guides cost and cost restricts scheme", on the premise of ensuring project quality, safety and construction period, improving labor productivity and machinery utilization rate, do a good job in the investigation of available resources on site, fully understand and thoroughly understand the contract terms signed with the owner, scientifically formulate the construction organization scheme, gradually optimize the organization design, and give full play to the leading role of scheme pre-control in cost management. Advanced technology, reasonable economy and balanced links; Ensure efficient process, feasible operation, optimal scheme and lowest cost.
3. Centralized control of main materials. Due to the large number of main materials in the construction industry, the price fluctuates greatly under the influence of the market. Therefore, in addition to the materials provided by the owner, all materials and equipment required for the project are prepared by the company's cost management department in conjunction with the project department, and the procurement and supply are organized. A, the main material procurement after signed by the chief engineer of the project, should be controlled within 80% of the list of materials listed in the construction drawing and measurement data analysis and calculation. Second, the procurement of materials and equipment must adopt public bidding, choose the best supplier, choose the lowest price, the best procurement time and the best transportation mode on the premise of ensuring quality, and try to adopt the delivery method of direct supply from manufacturers to reduce intermediate links and secondary handling costs. Third, the auxiliary materials are purchased by the project department itself, and their prices are strictly controlled within the budget price. The material department must establish a material consumption control account according to the material consumption in the responsibility cost budget, and implement the quota acquisition management according to the construction drawings and the bill of quantities compiled according to the quota measurement data.
4, engineering quantity control. The first is to establish the overall responsibility system for engineering quantities. The chief engineer of the project specifically checks the confirmation of engineering quantity, subcontracting engineering quantity, establishment of engineering quantity ledger, engineering quantity settlement and other links, strictly examines the bill of quantities, and strictly prohibits irregularities such as over-pricing and over-purchasing. Second, before construction, the chief engineer of the project must go to the site to organize the blue prints.the design and line survey to confirm the engineering quantity. In the process of audit, if the bill quantity is less than the actual construction quantity, it should communicate with the owner and design institute in time, and strive to enter the change claim work in advance. Three, according to the construction drawing and site survey to determine the number of subcontracted projects, signed by the chief engineer of the project as the basis for the preparation of the decomposition responsibility budget; The difference between the number of subcontracted projects and the number of actually completed projects is the responsibility cost saving. Because the management is out of control, the excess part belongs to the cost overrun of responsibility, and the responsibility of relevant personnel should be investigated. The fourth is to establish a ledger of engineering quantity management, and register it in time after each period of valuation. The number of projects valued by the construction team must be strictly controlled within the approved number of projects. Fifth, all units must bid for external services. All external services used in the project must be signed before going on stage. Should be priced according to the actual workload, according to the comprehensive unit price stipulated in the contract, and strictly implement the pricing first and then payment. Overpricing and overpayment are strictly prohibited.
The new economic environment faced by modern construction enterprises and the development trend of construction market have given new connotation to project cost management and deepened the concept and content of project cost management. The quality of project cost management not only directly affects the economic benefits of enterprises, but also relates to the survival and development of enterprises. Therefore, the project must aim at maximizing profits, firmly grasp the "bull's nose" of cost, reduce costs and expand Zhang Zhilu. Only in this way can construction enterprises enhance their competitiveness.
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