Material cost is one of the main items that constitute the project cost, and it occupies a large proportion in the project cost. Due to the characteristics of building products and market factors, the varieties and specifications of materials needed for the project are diversified, and the supply channels are also diversified. According to the construction contract, most of the materials need to be purchased by the construction unit, and the construction sites are mostly far away from the urban areas. In addition, the bidding market is not standardized and the budget quota is lagging behind, which leads to the complexity of material cost control. Therefore, under the premise of ensuring the engineering quality, it is of great practical significance to use all kinds of materials reasonably and economically, control the material cost, reduce the occupation of working capital and reduce the engineering cost. (The control here refers to full-staff, whole-process and all-round control, rather than mechanical management, clamping and pressure,) and the control of material cost is the key. This paper discusses the control of material cost from four aspects.
A, the preparation of material supply plan
In the process of construction, the construction unit needs to prepare a material supply plan to make the material supply meet the demand.
Steps to be taken in compiling the material supply plan: according to the construction plan and budget, the management or technical department provides a detailed list of the main materials needed for construction projects and single projects in the current year and quarter, and puts forward three major material saving indicators and measures; Special materials and special tools required for the project shall be planned by the technical department according to the project task book and submitted to ministry of materials and equipment for preparation at the beginning of the year or the beginning of the season; According to the required material plan put forward by each department, the material department makes a good material balance on the basis of making full use of the stock materials, and prepares the material procurement, ordering and procurement plan in time. The calculation formula of planned material supply is:
Planned material supply = material demand+ending inventory-opening inventory
Since the beginning inventory is known, the key to the problem is to determine the material requirements and the ending inventory.
1. Formulation of material requirements during the planning period
Prepare material requirement plan. The material demand plan is generally compiled by the project manager or technical personnel, and its main basis is the specific requirements such as the number of drawings and the selection of construction schemes. The prepared material demand plan is the main basis for the material department to determine the economic purchase quantity and prepare the material purchase plan, and then the material department determines the order point according to the purchase plan, and then signs the purchase contract for later inventory management.
Determine the amount of economic procurement. Economic purchase quantity is a batch of purchase quantity with the lowest total cost related to material inventory in a certain period of time; Inventory-related costs refer to all kinds of expenses incurred for the formation and maintenance of material procurement management, and their total amount increases or decreases with the change of material quantity, price and other attributes, which are mainly composed of four parts: ordering cost, procurement cost, warehousing cost and out-of-stock cost. The purpose of determining the economic purchase quantity is to minimize the sum of the above four materials-related costs; According to the general situation of construction projects, because the ordering cost and storage cost are relatively small, it is important to consider the minimization of the sum of purchasing cost and out-of-stock cost, and finally get the economic purchasing quantity in a certain period.
Prepare purchasing plan. According to the demand plan of materials, the analysis results of economic procurement volume and the type of contract to be selected, make a procurement plan and explain how to manage the procurement process; Procurement plan, including contract type, personnel who organize procurement, management of potential suppliers, preparation of procurement documents, formulation of evaluation standards, etc. , generally formulated by the project materials department; According to the needs of the project, the procurement management plan can be formal and detailed, informal and general, with emphasis on its correctness, timeliness and enforceability.
2. Make material reserves at the end of the planning period.
Due to the space-time difference between the supply and demand of materials, the material reserve is objectively formed. The more material reserves, the better, but to a certain extent, it is necessary to formulate the quantity of material reserves, and the economic order batch method is commonly used.
Economic order lot size refers to the order lot size with the smallest sum of order cost and storage cost of a certain material. Ordering fee refers to all kinds of expenses required for materials from ordering to warehousing, which is related to the number of orders. The storage cost refers to the interest of funds occupied by material reserves, warehouse management fees, loss of material reserves, etc. , related to the average inventory. There is a contradiction between the two, which can prove that the minimum order quantity is the economic order quantity.
Second, the control of material procurement costs
Material procurement cost includes purchase price, freight and storage fee, which is the controllable cost of material department, so material department is the responsibility center of material procurement cost. At present, the building materials market is bullish, except for the part of the price difference that should be charged to the construction unit according to the contract, the rest is borne by the construction unit itself. Therefore, strengthening the control of material procurement process is an important part of material cost control, and the specific measures are as follows:
1, strictly implement the material procurement plan.
Because the formulation of material procurement plan is scientific, its implementation must be serious, not arbitrary.
2. On the premise of ensuring the quality, shop around for bulk materials, open tender, and the lowest price is preferred.
The quantity consumed by some materials may be inversely proportional to the quality of materials, that is, the quality of materials is good, the quantity consumed is small, the quality of materials is poor, and the quantity consumed is large. Therefore, it is a good way for enterprises to have an optimal process and insist on bidding and purchasing.
3, choose a reasonable mode of transportation
Under a series of restrictions, reasonable distribution should be made to minimize the total freight. It should be solved by operational research to provide the optimal decision.
4. Improve the restraint mechanism and correct the tendency of harming the public and enriching the private interests in material procurement.
Under the condition of unsmooth information, material procurement generally depends on moral constraints, but now it has entered the information age and the market is relatively perfect, so this phenomenon can be solved from the system. For example: bidding and purchasing of materials, price publicity, etc.
5, using ABC classification to control inventory materials.
ABC classification divides cost items into three categories according to the proportion of costs, and adopts different control methods for different categories of costs. We can highlight key points, treat them differently, clarify key points, and grasp the main contradiction of cost control. (The quantity of Class A materials is about 10%, accounting for about 70% of the capital; The quantity of Class C materials accounts for about 70%, accounting for about 10% of the capital. The rest are Class B materials, and the number of items and the occupied funds are about 20%. )
Third, the control of material cost in the construction process
The quantity of materials consumed in the construction process is the decisive factor affecting the material cost. As mentioned above, the formulation of the planned unit consumption of materials, when formulating the internal contracting scheme, also needs to revise the unit price of materials, formulate the planned price, establish the benefit distribution mechanism that pays equal attention to pressure and motivation, and control the material cost as much as possible. Specific measures are as follows:
1. The relevant departments shall issue quota application in duplicate at the same time as issuing the project task book. After the signature of the Planning Department, one copy will be delivered to the construction team (factory and workshop) along with the project specification, and one copy will be delivered to the issuing warehouse as the requisition and delivery voucher.
2, due to engineering changes, design changes and other reasons, must go through the corresponding procedures, to receive materials; Material substitution must also be submitted for approval according to the prescribed procedures.
3, the turnover materials, low-value consumables should be established in accordance with the provisions of the physical account card, strengthen physical management, according to the principle of "who benefits, who bears" amortization; For sporadic materials, the method of quantity control is adopted; Prohibited materials during construction shall be recovered and accounted for.
4. Strengthen the project quality supervision, strictly control the cost, and check the plan deviation in practice, so as to better formulate the cost plan and guide the construction production.
Four, the implementation of modern material system management mode, strengthen internal management.
1. To fully apply the material management information system, it should be composed of the following subsystems: price analysis system, contract management system, inventory management system, planned procurement system, quality tracking system, etc. The establishment of material management information system can not only replace manual tedious transaction processing with computer, improve management efficiency, but also complete information processing that is difficult to be completed manually, provide information analysis and the best decision-making scheme for material management and decision-making, and make the supply work in the best state.
2. It is necessary to establish a reliable material supply and quality assurance system to ensure the supply, reduce the material procurement cost, save the material supply cost, strengthen the integration and comprehensive utilization of resources, and establish an effective material responsibility cost control system to achieve the purpose of creating efficiency and increasing efficiency.
3. According to the characteristics and inherent laws of material management in construction enterprises, the planning, organization and control measures of material management are formulated and implemented, the management methods of advanced enterprises are absorbed, and various management functions are realized by using computer network technology, thus making innovations in material management objectives.
4. Build a monitoring system for the modernization of material management. Publicize the main purchased materials regularly, and ensure that the publicity content is true, comprehensive and clear as possible.
Five, material cost evaluation and analysis
1, problems that should be paid attention to in material cost control.
Improve the internal control system and establish the concept that managing affairs is managing money; In strict accordance with the provisions of the accounting system, material expenses are accounted for, and some units have a deficit in material accounts, which may be due to the fact that the material documents have not arrived at the end of the month and have not been valued, which is incorrect; Strict financial discipline, beware of using material expense accounts to make a fuss, such as using inventory materials to adjust costs.
2. Analysis of material cost
To analyze the material cost, it is generally to compare the actual number of material cost with the planned number first to check the change of material cost; Secondly, analyze the factors and reasons that affect the change of material cost.
Each project department shall provide the following material cost statements:
1) Inventory table of raw materials and semi-finished products
2) Inventory list of main materials
3) main material balance sheet
4) Statistics of material consumption of single project
5) Statistical table of main materials overstocked (two parts price difference)
The relevant calculation formula is as follows:
Material cost change = actual unit price * actual consumption-planned unit price * planned consumption
Material cost change caused by quantity difference = (actual consumption-planned consumption) * planned unit price
Material cost change caused by price difference = (actual unit price-planned unit price) * actual consumption