The road engineering profession steep competition, investors in order to reduce the operational risk, often from save the project investment, reduce the project construction cost in hand to choose construction enterprise, often using the principle of low priority, in construction project of the source of capital injection and limit disposal. For construction enterprise for, face low priority principle, construction enterprises have to bid price quotation by low price strategy to response engineering project cost control requirements. But in how to carry on the cost control, has the big blind alleys. We can according to construction enterprise in highway project construction stages of construction project with a specific to analyze them.

A, project bidding phase of cost control.

In the engineering cost to carry on the forecast, should according to construction drawing calculate workload or the amount of the landlord to provide the corresponding quota set price, material price according to the market inquiry, at construction engineering basic fee directly, and based on this, according to the technical departments of technical measures put forward, such as the set, mechanical equipment work out engineering measures fee. And according to the scale of the project, and calculates the site management fees, fees, capital cost, the parent company management fees, taxes, undertake the project that all direct spending, and concludes that the engineering cost budget, in order for the bid as the lowest quotation.

Second, project construction preparation period cost control.

In project construction phase, very important work is the goal responsibility cost, should according to deduct the indirect cost, total budget management fees, taxes, save the bag that rate in the project budget costs. The main practices for: (direct fee-price difference) x save discount + measures fee = project budget costs. In order to control cost have concrete goal, the budget costs man, machine, decomposition of material, especially large quantity of materials, such as steel, cement, concrete products, prices are down into form number, this is project cost ceiling, can’t breakthrough.

Third, in the construction of the project cost control.

Of course control for the program, it is undoubtedly the key link of the whole construction, will cost index to determine each department’s decomposed cost control index, to enhance the process of cost control.

1. WBS decomposition.

In the process of construction, the construction of task WBS decomposition, subdivision to each can the degree of uncertainty, such as a bridge engineering division, disciplines and then evaluate each WBS elements of the cost. Each and every one of the factors before construction, can the material, construction technology, method of cost forecast, in specific construction process of supervision. For actual cost less elements, can consider to each division in application; For the actual cost overruns elements project, careful analysis reason, in the other to avoid in the division. In this way, through the individual elements of the project cost control, by point to the line to the face, can make the control the cost of the project. To collect the quantity, the business accounting.

2. Use earned value method for the cost control.

Earned value method called cost method or surplus to value deviation method, is a measure of the project construction cost project progress situation of a kind of method, this method will be included in the plan the work of the finished work with the comparison, determine the project cost and schedule in whether to fully comply with the original plan requirements. Generally speaking, the total cost is and the project schedule become direct ratio. But simply watch cost the size of the consumption and cost trends, progress can make totally accurate and effective state estimate. Progress ahead, lag or cost overruns, section will affect the cost of the size of the spending. So to really effective cost control, must contact in project supervision and flowers and work progress and financing volume contrast.

Project control process requires project management can discover in time project execution and deviation between the project plan and immediately to rectify the matter and the need for the project implementation of effective and regular measurement. Otherwise, even small deviation, the greater the error may development, and the rest of the available resources more little. If appear again some unfavorable factors, it will be more difficult to control and coordination, lead to even more hidden trouble. Accordingly the more found the problem of early project, the more we have the solution to the problem of the initiative. Earned value analysis method, using the three basic factors and four parameters could predict the various phases of the project schedule and resource utilization status, this paper does the project schedule and budget plan cost, then the project to take effective control measures.

3. The cost of material control.

The construction of the project of all kinds of materials, such as steel, sand, stone, concrete, asphalt etc, general accounting for 65% ~ 75% of engineering cost, and material is production elements of the cost control of optimization is key. The core of the optimized configuration of material purchase management mechanism is material of optimization, ring the scale economy principle, development supply intensive management. Therefore, to purchase materials for the integration management, and according to the enterprise undertakes engineering project, the materials for tube personnel unified deployment, should be taken in for material from the overall overall optimization, to ensure project construction need. On the project need goods according to the varieties and specifications, time, optimize the allocation and the overall number of balance, through public bidding, looking for a supplier, in order to meet the project construction need, ensure that materials quality, as well as reduce the material storage, speed up the capital turnover, to improve the economic benefit. The configuration of turnover materials can be generally use two kinds of forms, one kind is all attachment to construction work layer, by its use to manage. Another is the enterprise materials department centralized management, as some of the general turnover materials, project department of the interior, leasing, for developing foreign rental business.

4. To the financial accounting.

The financial department in the usual project cost accounting, need to make the following some work:

(1) every month for an accounting period, at the end of the month.

(2) accounting object according to engineering division, and and responsibility of target cost consistent definition range.

(3) holds to image progress, construction production statistics and actual cost collects the “three synchronous”.

(4) take accounting, statistics accounting and business accounting “three calculate set” method.

(5) in the actual cost accounting make and the responsibility of target cost than the actual cost analysis, and plan of target cost comparative analysis.

(6) monthly project cost reports reported enterprise, to accept guidance, inspection and examination.

(7) the end of every month forecast the change trend of post-production cost and condition, make the improvement of cost control measures.

(8) improve output value and the actual cost of the construction of the collection, including month engineering settlement income, artificial cost, the cost of materials, mechanical use cost, other directly fee and the management fee, etc.

Specific to construction settlement, according to the original data collection and on to finishing work, correctly calculated monthly engineering cost, and the actual cost budget and cost comparison analysis, see are these results. If have deviation, especially the actual cost more than the cost budget, must pay attention, timely and accurate find out reason, some policy-related losses to the items, such as cast time limit, reward team bonus, put more turnover materials, to think of a way to make up for, cannot QianKui to after completion, to prevent on subsequent construction cause adverse effect, lead to cost out of control.

In the actual cost budget and cost more, there are a few problems to need to pay attention to: the actual costs are often based on the financial accounts, budget cost is according to budget according to the actual workload complete personnel calculation, both contrast to build in the same starting line, budget workload well, financial to an account, not cause financial cost into the, budget costs don’t count the cost and the financial budget or it cost don’t count; In contrast to also want to pay attention to is not complete construction project. In contrast, the actual cost to deduct the cost of materials and budget cost comparison again, the scene of Labour, and materials, mechanical owe fee, should be put in the actual cost, only in this way can we prevent project cost falling profits and losses.

Four, project completion phase of cost control.

In the final accounts of when every one can’t miss contact list. Usually to care the contact list, some of the subcontractor shall be final accounts and professional after checking the subcontractors, again into the final accounts of the total package. Ultimately provide the owner with before the final accounts, the project should organize the relevant personnel for a cost analysis, whether financial cost more than the final accounts of the number, and final accounts of the materials on the quantities, prices and actual consumption amount, procurement whether consideration results, make sure to make the full specified amount of settlement of income.

In short, the construction enterprise control the cost of the project is a systems engineering, can’t just financial departments, and should with project management as the core, points according to link to launch a full stage of cost control and management work, can in market competition always invincible.

At present, the domestic consumption demand in our country has become the main economic sustainable and healthy development of important barriers. Especially in recent years, the negative impact of insufficient demand more and more obvious, has become a slow growth and economic growth is the main reason for the low quality. At this time, only to expand domestic demand and consumption to improve, to ensure that our country’s economy is developing fast growth. However, the market supply and the demand of consumer is mutual choice of psychological game process. Some objective existence of the factors to the consumer demand.

A, consumption role.

1, people living consumption improvements, can promote economic growth. Marx said: “the producers of the quality of the production consumption.” The improvement of people’s living consumption, inspires laborer to produce enthusiasm, improve their body, culture, the moral quality, and the improvement of laborer to produce initiative is also the important factors to promote economic growth.

2, the growth of spending, can promote social reproduction, to realize the economic virtuous circle. Life consumption level with the growth of the production will improve, at the same time society continue to increase the purchasing power of consumer goods, domestic consumer goods market will continue to expand. This no doubt will effectively promote the growth of social production, promote social reproduction, to realize the economic virtuous circle.

3 and the improvement of the living consumption structure can promote the rationalization of industrial structure enterprise according to the market demand organization production, consumption demand change inevitably lead to the production structure, the change of consumption structure for the improvement of the product structure and also adapt to the consumption structure, promote the rationalization of industrial structure provides good condition.

Second, the classification of consumption.

1, according to the actual content consumption, consumption is divided into food, clothing, shelter and transportation, with several aspects.

2, according to meet the different ways of consumption demand, can be divided into personal consumption and the consumption of social group consumption. Personal consumption meets both personal and family members of the support of the life needs. Social groups consumption for state management refers to the paper “target =” _blank “> administrative management, national defense, science, culture, education, sports and other aspects of consumer spending.

Three, low consumption of the impact of the.

1, economic growth is a complex problem, it is influenced by many factors, such as:

Consumption, investment, international trade, labor, the progress of science and technology, economic system and government policy and so on. Consumer demand as the final demand, is promoting the economic growth of the first motive force, is the realization and rapid development of the economy and the basic guarantee. However, as the income and property have disparity expand, thus the descendents of the property income gap also further widening. Income distribution pattern of the polarization of the general public serious impact rate, has to social stability forms great challenges.

2, economic growth relying too heavily on investment and exports, an initiative to overcapacity crisis. And low consumption rate corresponds, since the 90 s, investment rate appeared peak. Especially in recent years, steel, cement, real estate etc investment too rapidly, appeared excess capacity of the situation. If consumer market can’t expand accordingly, in form of invalid investment and bank non-performing will surely increase, will be a direct threat to sustainable economic, stable and rapid development.

3, investment in the consumer’s long-term imbalance of economic operation of the pregnant with the huge risk.

Consumption rate is low, the fast investment growth easy to cause the excess capacity, the contradiction between supply glut, and cause of the enterprise benefit down, increased unemployment.

4, the proportion of government spending increased, fueling the extravagance and waste of the wind.

In the final consumption rate has obviously low, the government is spending too much proportion, further down the consumer level.

Four, the influence factors of consumption demand.

1, in recent years, China’s economy is growing rapidly, at present, the world has grown in second, but the per capita GDP is still very low, and, for a long time consuming rate in China is quite low. Because of the uneven distribution of wealth, the polarization between the rich and the phenomenon is quite serious, and through a variety of form out: from the urban and rural income contrast look, the widening gap; Regional income disparity is also widening trend; Industry of income distribution gap is widening. Monopoly industries was higher than the monopoly industries. Such as electric power or gas, finance, insurance and real estate industry average wage is other industry worker of average wage 2-3 times, if coupled with the worker benefits the wage difference, the actual income gap may be in 5-10 times.

2, the common residents by education, medical and purchase, large spending, make ordinary residents for the consumer concerns still more, even if income increase consumption also dare not easily. It is the leading cause of insufficient consumer demand the important reasons.

3, consumption environment is poor. At present, there are many goods and services quality problems.

Fake and shoddy, false conduct propaganda, bullies terms can be found everywhere, made consumers stop. SanLu milk powder and shuanghui lean lean fine food safety accidents such as influence of domestic product market. Brand of a few abroad popular. The ministry of commerce, a study shows every year in China because of the enterprise to direct indirect promise of economic loss of 585.5 billion yuan.

In the market relations, consumer is the weak, the government department shall, on behalf of the consumer in the market and the production operators game, this is a government department of an important responsibility.

Only the government departments to have management and punishment power of the illegal operators and consumers speak for the qualifications, the government should bear the responsibility.

Five, promote the consumption of the countermeasures and Suggestions.

1, to establish the consumption as the leading development concept.

2, with increasing household income in the national income distribution of income.

3, adjust the industrial structure, improve product quality of service, to protect consumers’ legal rights and interests.

4, and paying attention to the spirit of the production of the product development, and satisfy the people’s spiritual needs.

5, and further improve the level of social security.

6, create favorable expand consumption system environment.

7, update the consumption idea, advocated credit consumption.

All in all, only by constantly expanding consumer demand, promote the economic growth in China on investment and exports by one-sided demand to consumption, investment and export coordinate transform form, to try to avoid the international economic uncertainty to the economic growth in China the negative effects of, can promote the economic development of our country’s accelerate transformation of the way, to ensure that our country sound and rapid economic growth.

Engineering bidding work often facing cost exceeds the problem, how to effectively control the cost become the focus of research. This paper analyzes the engineering bidding on the significance of the work cost control system, discusses the cost control of the existence of the main problems, and puts forward some improvement, countermeasures for the future of the tender to provide help.

Control the cost of scale is engineering bidding work one of the important targets, but the cost is related to many factors, and throughout the project always, budget over budget and final accounts more than the budget occur frequently. So in the bidding work of the implementation of scientific management, and to increase the cost control of the initiative is necessary.

A, engineering bidding work the importance of cost control.

The bidding work for engineering in recognition of the importance of cost control, should make clear above all the connotation of cost control. “Control” the basic connotation of the project budget and final accounts is to prevent the too high, and serious than expected. But “control” has its relativity, too high and low cost is not reasonable. The higher cost of increased the pressure of the enterprise, and there are also not reasonable pricing. Similarly, low cost, were likely involved in construction quality, because the cost control is not only related to investment funds, and the future project quality closely linked. The project construction cost is raw materials, artificial, construction technology and so on various factors of result, made of high quality raw materials, hire a professional construction personnel, and adopt scientific and reasonable design, the overall quality of engineering can have positive effects. Therefore, the cost control also should prevent not reasonable low cost budget appear, the importance of the work is that how to set out the optimal cost input. Especially in the bidding work, through the design scheme, the paper analyses the reasonable cost budget, the actual cost of the future construction will try to keep within the budget, the whole project also will more smoothly.

Second, the bidding work of engineering cost control problems.

First, the raw material price change risk to cost control impact. Raw materials in all kinds of project construction cost is the main form factors, relative labor costs, the change of raw material price change risk loss caused even more serious. For example, the 2008 financial crisis raw material prices fluctuate; Begin in early 2011, the trend of rising prices of raw materials and is very significant. When the tender price is determined, the late once the rising prices of raw materials, the project will be forced into a passive in. The tender period relatively low price and can’t avoid the happening of the late price risk, price low expectations become a major problem. In the bidding work, make the tender inviting party design scheme, would have the tendency of lower prices, hope to find the bid price lower contractor, this is the cost control of security, but also can lead to changes in prices for the future of the tender inviting party insufficient attention.

Second, the construction of the influence of cost control visa. In the tender period, each bidding unit in accordance with project called for the construction scheme will also have a difference. Some bidding unit in design will increase construction link, and cost budget will be improved. Some unit cost budget is not high, in construction process can produce visa problems, and make the anticipated cost increase. Although construction with the tender belong to different link, but the bidding phase of the cost control of construction has the effect of visa recessive, tender inviting party for basic comply with the design requirements of the unit, largely from the point of view of cost price implementation of screening, the cost of probability increase later appear be higher. The tender inviting party faces bidders construction experience and technology are different, some bidders can discover in time design plan in the construction of the lack of link, which in the late stage of the bid to construction technology to improve it, this is to avoid the important measure of cost changes.

Therefore, in the bidding work of the cost control of more wide range should implement, in order to reduce the occurrence of of all kinds of risk.

Third, construction and supervision of the cost control with influence. In the bidding phase, the tender inviting party required to choose supervision unit responsible for future construction supervision, the choice of different ways. Some units are based on long-term cooperation, some units are based on the specific engineering, some units are based on supervision brand. No matter choose which kind of way to establish supervision unit, supervision work there are difficult, for example, the construction units will try to reduce the quality of the bit, directly on the supervising units; The subcontract, sub-contract in raw materials, construction technology, quality problems, supervision found that the problem is difficult to solve the system. Construction and supervision in with the problems on the cost will have direct impact, but these problems in the bidding phase can from the point of view of the contract for the corresponding hedging and this is often ignored in the tender inviting party.

Three, project bidding for cost control measures.

First, strengthen the expected cost analysis. Raw material price change and economic operation of the whole is closely linked, the analysis of the use of science, can for a period of time in future trend of raw materials to make expectations. The bid invitation unit tender in screening are gambling process, actually is a choice of the unit price low, still choose to offer slightly tall, but the unit more persuasive is short-term interests and long-term interests of the game. Therefore, combined with engineering construction period cost analysis in expected is very important. The bid invitation unit should be in comprehensive analysis of international and domestic raw materials on the basis of price trends to establish the optimization of cost budget, especially for raw material rises in price risk of further detailed research, choose reasonable pricing tenderers.

Second, set up the cost control public evaluation system. Based on the cost of the complexity of the budget, and the bid invitation unit can take public evaluation way, choose the design unit of industry veteran as public evaluation party, the common participation in engineering bidding budget work, from the bidding phase of construction technology to a strict analysis and improvement, in order to reduce the cost of visa cause change frequency. Public evaluation units be adept in engineering design of the overall review, and find may have caused by lack of construction cost and increase the link, and then put forward rational Suggestions for improvement. At the same time, the tender inviting party should be taken to modes of encouragement, encourage bidders from design scheme found problems, this paper puts forward more rational process changes, the tender inviting party and public evaluation units to evaluation, and choose excellent unit.

Third, the bidding process of the system in operation and supervision of the subsequent agreed responsibilities. The bid invitation unit in the choice of bidding unit, should be clear that are involved in the construction of dispute solution to problems and supervision, from the point of view of the right to supervision unit, stronger supervision, and with strict engagement in the contract, subcontract, the engineering problems, such as the process changes have allowed conditions, and illegal operations should bear the legal responsibility. Through the ascension of their contract, and the bid invitation unit can choose cooperation unit with high quality, establish long-term cooperation relations, reduce the follow-up construction has cost problems disputes, form a virtuous circle of the cost control mode.

Cost control is a systematic work, in the bidding process, and the bid invitation unit should be based on long-term development, scientific choice of the design scheme, the comprehensive analysis of the engineering covers the cost factor, that estimate, estimates, the budget and final accounts to the results as far as possible, the service is good the whole process of construction.