This paper analyzes the basic principles of construction cost control of engineering projects, and puts forward the methods of construction project cost control with engineering examples.
Effective way.
Keywords: examples of cost competitiveness of engineering projects
At present, the market economy system in China has been gradually established.
The competition in highway industry is becoming more and more fierce and the degree of marketization is getting higher and higher.
The higher, the highway enterprises are used to eating the same pot, ensuring the harvest through drought and flood, and not preaching.
The economic management mode of economic accounting is increasingly unsuitable for the development of the situation.
Exhibition. In the face of fierce competition, construction enterprises only guarantee quality,
Time limit for a project, strengthen internal management, reduce construction cost, only
Can be more competitive. The following is the original text of construction project cost control.
Then, talk about the superficial understanding of control methods.
1 principles of cost control of construction projects
1 1 master control principle
(1) Enterprise-level control. The project cost is the evaluation of the construction project.
Comprehensive indicators of economic benefits related to the cost of construction projects.
Relevant departments, teams and groups, not just production departments, but
But also involves various departments such as material supply, material transportation and logistics supply.
Coordination between departments, with the participation of * * *.
(2) Full staff control. The control of construction project cost not only
Responsibilities of financial personnel and budget personnel related to construction projects
Everyone, any one person's negligence, will give the whole
Engineering projects bring losses.
(3) Whole process control. The occurrence of construction project cost involves
To the whole project cycle. Therefore, the whole process of project cost formation
(From the beginning of bidding to the implementation and completion acceptance after winning the bid)
Have a sense of cost control.
1.2 management by objectives principle
Management by objectives is the basic way to carry out any management work.
Methods and means, cost control should also follow this principle. Immediately realized.
Goal setting and decomposition → check the implementation result of the goal → evaluation and summary.
Revise the target to form a plan, implementation, inspection,
Processing cycle. In the process of implementing management by objectives, the setting of objectives
To be practical, the more specific, the better, and to be implemented in all departments and strata.
Groups and even individuals; The responsibility of the target should be comprehensive, with both job responsibilities,
There must be cost responsibility.
1.3 saving principle
Saving manpower, material resources and financial resources is the core of improving economic benefits.
Intention is also one of the most important basic principles of cost control. should do
Do a good job in three aspects: ① strictly implement the cost expenditure model.
Expenditure standards and related financial systems and expenses.
Use expenditure restrictions and supervision; ② Improve the scientificity of construction projects.
Management level. Optimize the construction scheme and improve the production efficiency; ③ Mining
Take technical organization measures to prevent the cost from getting out of control and stop the possible occurrence.
Waste. Really want to benefit from management and improve efficiency from technology,
Ensure the realization of cost objectives.
2 effective ways to control the cost of construction projects
2. 1 Control the direct cost of the project according to the principle of separation of quantity and price.
2. 1. 1 labor cost
Labor costs account for about 10% of the construction cost. ① structural analysis
Process, according to the labor quota to calculate the quota, will be safe.
Production, civilized construction, sporadic employment (according to the proportion of 5%~ 10%),
Sign a contract with the foreman or team to control the contract; (2) increase production.
The technical level of workers and the organization and management level of the team, reasonably
Joint labor, reduce and avoid ineffective labor, and streamline personnel;
(3) For low-tech unit projects, subcontracting can be carried out.
Adopt integrated contract control to reduce labor costs.
2. 1.2 material cost
The cost of materials accounts for 70% of the construction cost, and there is a big chunk.
The saving potential is mainly realized by controlling "material consumption" and "price".
(1) Control material consumption management
(1) quota acquisition. The material consumption depends on the engineering quantity and construction situation.
The scheme is determined according to the construction quota, and each team can only be within the prescribed scope.
Pick up the goods in batches in the enclosure. If it exceeds the limit, analyze the original material.
Therefore, measures should be taken to correct it in time.
② Saving and reducing consumption. Through new technologies, new processes and new methods
Reduce the material consumption within the quota, such as pouring mass concrete.
In construction, adding sodium lignosulfonate water reducer can reduce strength and slump.
Under the condition of constant slump, cement 10%~ 15% can be saved. (3) Control material consumption, optimize test mixture ratio and strengthen materials.
Control consumption in the middle to reduce the production consumption of various materials.
Unnecessary loss. Strengthen the site management of materials and pile them up reasonably.
Reduce handling, reduce storage loss, and adhere to the recovery of surplus materials.
Assume that the compaction density of medium-grained asphalt concrete pavement is 2. 36.
T/m3, asphalt content is 5%, then asphalt concrete 100 m3.
The asphalt consumption is 1 1.8 t, accounting for 3% of the transportation and operation losses in the field.
Consumption, 10% boiling oil loss, then 100 m3 asphalt concrete drainage.
Green dosage is 13.334 t, and fixed dosage is 14.95438+04t/ 100.
M3, if the construction management is strengthened, 100 m3 can save1.58t..
Asphalt, calculated at 4 000 yuan /t, can save 1 000 m3.
63,200 yuan.
(2) Control price difference management
① Control of original purchase price. Through the investigation of the market situation
Textual research, fair and just selection of materials, the best choice.
② Freight control. Organize transportation reasonably, purchase materials nearby and select the best ones.
Use the most economical mode of transportation to reduce transportation costs.
(3) consider the time value of funds and reduce the occupation of funds, and
Manage the use of limited reserve funds.
2. 1.3 machinery fee
(1) Improve the intact rate and utilization rate of mechanical equipment. Usually,
Attention should be paid to the daily maintenance of machinery and equipment, and machinery should be strengthened.
Reasonable scheduling and reasonable combination.
(2) Reasonably determine the mechanical machine-team quota and establish a stand-alone account.
Systematic, clear and quantitative mechanical cost control objectives, strict control.
Mechanical machine-team, implement to the models and individuals, and strictly control the oil for the machine-team.
Quantity, control the maintenance cost of machinery.
2.2 streamline organization, scientific construction, and reduce indirect costs.
(1) The project organization should be set according to the project scale.
Factors such as the difficulty of the project should be set reasonably, and each of them should carry out his own duties.
Responsibility, reduce the cost of management personnel, and strictly control hospitality and travel expenses.
Miscellaneous expenses such as handling fees, office expenses, telephone charges and low-value consumables.
(2) organize balanced production, speed up the construction progress, and formulate advanced
Reasonable construction scheme, rhythmic construction, and strive to work in a reasonable way.
The next phase of construction is completed, reducing the project cost.
2.3 Strengthen quality control and control quality cost.
Quality cost refers to the project to ensure and improve product quality.
All expenses incurred, as well as expenses incurred due to failure to meet quality standards.
The sum of all loss expenses, including control expenses and failure expenses.
Control cost belongs to guarantee cost, which is directly proportional to quality, and failure cost belongs to.
The loss cost is inversely proportional to the quality. The combination of the two has a minimum value.
Cost, the construction should try to reduce the occurrence of fault cost, put an end to.
In addition to all quality and safety hazards, to avoid losses, so that the project
The cost is close to the lowest value.
2.4 Strengthen cost accounting and conduct cost analysis in a timely manner.
Cost analysis is to analyze the construction cost in the process of cost formation.
Comparison and summary, mainly using the construction project cost accounting data,
Comprehensive analysis of planned cost, budgeted cost and actual cost,
The method of cost analysis is mainly partial project cost analysis,
Monthly (quarterly) cost analysis, annual cost analysis and completion cost synthesis.
Comprehensive analysis and so on.
(1) cost analysis of partial projects
Cost analysis is the basis of construction project cost, which is very important for partial work.
The process of budget cost accounting, target cost accounting and actual cost accounting.
By comparing the "three calculations", the actual deviation and the target deviation are calculated respectively.
Analyze the causes of deviation. According to the excavation cost of subgrade earthwork of a project, it is calculated.
See table 1 for the list.
Table 1 Cost Analysis of Partial Projects
The calculation shows that the actual cost is lower than the budgeted cost.
13.22%, which is 24.25% higher than the planned cost.
At present, the labor and mechanical consumption of mechanical excavation are well controlled; but
The shift consumption of dump trucks for earth transportation is too large, which is the actual cost.
The main reason for the planned cost. By comparison, we can know this kind of project.
Reducing the number of bus trips is the key to reducing costs.
(2) monthly (quarterly) cost analysis monthly (quarterly) cost analysis
It is a periodic and regular intermediate cost analysis of construction projects. correct
For construction projects with one-off characteristics, it is particularly heavy.
Important significance. Because through monthly (quarterly) cost analysis, you can
When problems are found, follow the direction specified by the cost target.
Supervise and control to ensure the realization of project cost objectives.
(3) annual cost analysis because the construction period is generally short.
Long, in addition to the monthly (quarterly) cost analysis, but also the annual cost analysis.
Accounting and analysis of this book. Through the comprehensive analysis of the annual cost, we can
In order to summarize the achievements and shortcomings of cost management in the past year, for the future
Cost management provides experience and lessons, which can improve the project cost.
Line more effective management.
(4) The comprehensive analysis of the completion cost usually has several units.
Engineering is a separate cost accounting construction project, and its completion.
Labor cost analysis should be based on the project completion cost data of each unit.
Development, coupled with the operating efficiency of the project intends to (such as capital scheduling,
Benefits of outsourcing, etc. ) for comprehensive analysis. get through
Through the above analysis, we can fully understand the cost composition and unit project.
The sources of cost reduction include the cost management of similar projects in the future.
It has certain reference value.
3 Conclusion
When the industry develops to a mature stage, the strategy of enterprise development is heavy.
The key point is to turn to internal management and ask the management for enterprise competitiveness. one
If enterprises want to survive and develop, they must strengthen internal management and strengthen
Cost control and cost accounting, thus improving the enterprise's
Only by improving the production management level can the project cost be effectively reduced.