Project management is the modern enterprise management important component of, and engineering project management of project cost management and was a top priority. In China, most of the projects are in the form of bidding finally determined, once the project after the confirmation of the entire project, the contract price is basically lock. In this case, the enterprise to get profit, to realize the maximization of enterprise value the modern enterprise have common pursuit of the goal, only through the strengthening of project cost control to achieve.
In China, the engineering project cost management has been the weak spot of project management. Early in the project, with no further investigation, can’t estimate accurately the resources required to complete the project activities, causing the shortage cost of open source situation, or even part of the project is no after scientific forecast and analysis, decision making, error, can’t earn a profit is unavoidable. This paper combines with the author DuoNian in building construction enterprise engineering project cost management and financial decision-making experience, discusses how to carry out robust in the engineering project cost control.
A, engineering project cost control of general principles
Engineering project cost control a few principles, one is the lowest cost principle. Construction of the project should pay attention to the lower the cost of possibility and reasonable cost the lowest. On the one hand mining all kinds of lower the cost of ability and make the possibility into reality; On the other hand to from set out actually, make through the subjective effort may achieve reasonable costs to a minimum level.
Second is the comprehensive cost control principle. Full control of the project cost there is a system of substantive content, including the departments and units network and team economic accounting responsibility. It requirements with the different stages of the project construction progress continuously, can neither omissions, and can’t ShiJinShiSong, should make construction project cost in effective throughout under control.
Three is dynamic control principle. The construction project is a one-off, cost control should be emphasized in the middle of the project, including dynamic control control, because of the cost of construction preparation phase control is according to the construction organization design to determine the specific content of the target, the cost of cost plan, formulate the cost control scheme for future cost control ready. And the completion of the cost control, due to stage the cost has basically finality, profit and loss even happened, also was too late to correct deviation.
Four is the responsibility, right and interest of the principle of combining. In the process of project construction, project enterprise, departments and the shift in the shoulder responsibility cost control at the same time, enjoy the cost control of power; At the same time the project manager to departments and the shift in the cost control of performance on a regular basis and assessment, a prize for a.
Second, engineering project cost control, the main contents and measures
1, decomposition of budget cost project after winning the bid to be the construction drawing budget as the basis, and establish the cost budget. Budget cost is listed to construction drawing budget according to the cost of the project value accounting content analysis, classification and, including direct cost of Labour, and materials, machinery and spare parts according to the quantity and the unit price budget royalty calculation calculated, other directly fee, indirect costs of construction management fees, according to the category, charging basis and rates were calculated.
As I unit a project, the total contract price is 750 million yuan, after a comprehensive reasoning, the cost of the project is expected to for 562.5 million yuan, including fuel, maintenance, main materials, artificial cost 390 million yuan 70 million yuan, the financial costs and management costs 74 million yuan, tax 28.5 million yuan. Target profit is 187.5 million yuan.
2, sure plan cost.
Plan to determine the cost from two aspects, namely to budget costs as the foundation, considering all of the project may spending. In determining the decomposition of the cost of cost, can according to budget plan for JiangDiE minus material cost. The calculation of JiangDiE material plan and quantity price points less two aspects of price, according to the material price and the budget is the difference between the purchase price market calculation comprehensive material purchase, and then reduce the rate multiplied by the cost budget can; Also can use several kinds of main use purchasing of materials instead of synthetic material purchasing lower rate, reduce the rate of price JiangDiE calculate material. Examples of fuel oil in front, stone, cement, sand can be used as a substitute for a comprehensive materials of main raw materials procurement reduce rate. Poor amount is based on past experience, and the use of technology to calculate can save the important materials consumption ratio, again multiply main volume of material, can calculate the amount of material sent JiangDiE plan.
The cost of Labour spending plans. According to the number of the total budget and worker average daily wage calculation, still can according to the amount of the project quantity and unit Labour spending plan cost calculated. As in the above example, the project of the measure is expected to take 18 months, the average construction population is 1500 people, the average salary is 2600 yuan/month, the project of the overall artificial cost is 70 million yuan.
Mechanical maintenance and use fees. The expenses can be roughly divided into two parts, one is use their own machinery for the repairs, the regular repair expenses and all the cost of goods and spare parts spent, these expenses according to the use of mechanical is expected to total sets, mechanical equipment of existing state and maintenance condition, and the relevant information and experience to be accurate measure; Another part is use the machinery, according to lease sets and leasing unit price classification calculation.
3 and the cost control. Cost control including quota or index control, contract control and so on.
Fixed or index control refers to the project cost control, the cost must be quota requirement is carried out; Not the norm, according to the similar project cost and the situation on the project of the specific situations and save the request, establish the index, which was carried out. Such as the volume of material control, should be with consumption quota of basis, executes limitation, not consumption quota of information material, to make recipients materials index. Material purchase more than the actual unit price budget price, possible, want to report business departments, so as to find the owner visa in contract other settlement project payments.
The contract project department in order to achieve financial control is purpose, according to each cost has determined the planned cost items, and the various professionals of cost management responsibility system signed.
4, cost accounting. Cost accounting, to strictly abide by the cost spending limits, make clear the cost expense and the cost of spending limits, make clear the engineering project cost and expenses during the boundaries.
The actual cost of the material consumption quantity, must on the calculation of engineering construction during the actual consumption amount shall prevail, and may not bring generation consumption. Already brought not amount of material, should be check out material procedures; Need to leave continue to use, should deal with false output formalities. The actual cost of budget price according to JiHuaJia) accounting cost (the price of materials, the material cost difference should press month along with the actual amount materials included in the engineering cost, not in season (years) at the end of a calculation distribution.
Organization cost analysis. Monthly project cost project cost analysis, proposed by project total cost this month to realize level, and cost saving or project item by item analysis, looking for reasons, overspend, after according to cost analysis report, regularly or irregularly project cost, this paper appearing at cost saving experience and draw the lessons of the cost overruns, and provide countermeasures for next month cost control.
Strict cost assessment. Project completion, engineering settlement income and the cost of the project, the project ultimately determine the amount of spending up the cost accounting information collection, report to the company’s audit. According to the company’s audit opinions and projects department and departments and relevant personnel cost contract signed, the project shall be awarded to partners. If cost accounting and information feedback in time, and in the engineering construction process, cost assessment and times cash award, the effect will be better.
Through the above analysis, we can clearly know to engineering project cost control is the basic task of the whole process: the accounting control project cost: that for design, procurement, manufacturing, quality, management of tracking all the expenses happened, with the execution of the cost spending scope, costs standards, engineering budget ration, make positive, reasonable plan costs and lower the cost of measures, strict and accurately control and accounting occurred in the process of construction cost, timely provide reliable cost analysis report and related material, and cost comparison, and plan to project appraisal of economic responsibility contract, so as to improve management, reduce the cost and improve the economic benefits.
The ultimate goal of construction enterprise is economic benefit optimization. All of the cost control of work is to benefit, building the price of the product is ultimately cost once decide, the decisive factors of the benefit. Only robust control engineering project cost, profit space to be open. And because the building products, the one-time cost control no ready-made basis can be found, the more need for project and different, because time and different.