Sunday, April 3, 2011
【 Weak current College 】 on project cost control of several key system
Project as a cost center, is a benefit of construction enterprises. In today's construction industry, increasing competition, the project of controlled profit constantly gets smaller, how to make a profit, profit losses project project to achieve maximum profits, is our common pursuit of construction enterprises, there is an increasing number of construction enterprises managers put on project cost control at the location, and continuously strengthening its own for the management of the project costs, to ensure deep self-strengthening her own enterprise in price, the maximum economic efficiency; therefore, strengthen the project cost control on the current construction enterprises is essential and urgent. Cost control is not good, to enterprises, there is only one consequence-----is closed down; to the author in Anhui water resources more than 10 years of experience in cost accounting management believes that strengthening the project cost control, indispensable in the enterprise to establish the following a few key cost control system. First, the tender before the project economic evaluation system. Establishment of project economic evaluation system before bidding, science, reasonably predictive of various economic indicators, is an enterprise level at the cost of the stay at the important links. Taking into account the funds if the bid after the recovery, the owner's performance, labor, material expected price situation, their performance capacity; the local environmental conditions, future social, environmental, legal, and risk situation, in a broad, in-depth market research, on the basis of the tender cost and actual cost comparisons, and calculate the economic benefits of the project, depending on the project's "be aware". Comprehensive reach enterprises if the implementation of the project's expected profitability. In deep drilling on the basis of their potential to decide whether or not to bid, how to offer. Ensure the successful cases make maximum profits. Without economic evaluation does not offer. Second, the target cost accountability. Target cost both enterprise level on the project cost control and assessment of the scale, and a project-level efforts to meet the cost of the indicator. Bid, should promptly organizes the concerned personnel on the project's target cost. That is according to the project contract terms and conditions, changes in construction drawings, various materials market price and other factors, combined with the enterprise's own construction capacity, management level, in accordance with the principle of cost minimum production elements optimal combination of theory, measurement of each process (unit) should consume time, inputs of labor, materials, machinery, production elements, backward, a cost-optimized construction organization plan plan, and optimized construction organization plan plan, objective, impartial and reasonable manner to determine process unit price and the cost of the project's objectives to guide the construction and cost effective control. Company and project department signed target cost accountability and clear disincentives; to assess the duration, quality, safety, civilized construction and so on included in the cost management areas, close to establish scientific and effective cost management mechanism. The cost for the achievement of objectives, project level should actively promote responsible cost management, form a full and comprehensive, the entire process of the project cost management pattern, truly everyone accountable, there are indicators on the shoulder, and personal interests and cost indicators closely linked to strict examination, award ticket, to liability costs managed to ensure the target cost of implementation. Third, jobs, construction and materials, and equipment procurement tendering system. In the project's cost structure, construction and engineering teams and clearing the necessary materials, equipment supply is the cost of the big head, only this one account for 80% of project cost. The material cost control, and for most sporadic material as far as possible to the group in the form of a lump sum, bulk materials in addition to further enhance the management, put an end to "run, run, drip, leak" and strictly limit fat and other measures, the key to living materials purchase price. Unified by the Corporation, General materials and local supply of materials can be used by the company authorizing the project tender. According to price, quality, after-sales service, merit-based selection and contract signed. On the device, or you can take this approach. For job-construction teams and tender, enterprises gradually establish and perfect your various works of scale, cost management, advanced level, according to the needs of professional and progress of the project, the target cost of fixed scope, select the appropriate construction tendering team or professional services company, in the case of unit price determines those construction with high efficiency, advanced team entry method. By applying the tendering system, not only to reduce the cost to play an effective role, but can better avoid some sinisterdesigns "Obscura" and "chihuikou" and increase the cost of the phenomenon. 4. visa, metering and billing system of collective checks. For the purposes of the project Department, visas, metering, payments can be said to be the last to control costs. Past project losses, cost control, a very important reason is that many checked more dollars to pay more. In this session, you must focus on mastering the word "collective", according to the goals of cost and liability, contracted price calculation project account. Pursuant to the contract and the actual situation of the Visa site; in the disbursement of project Fund, in accordance with the provisions of a sufficient quality security and audit the retention money, collective research, paid in full and on time. Achieve acceptance at the scene measurement at acceptance, multi-party total check, Visa, funding collective, standing two gold, a problem with the Chase. At the same time, the project should be monthly and quarterly submission to the competent authorities of the Enterprise contract management and accounting reports, particularly on major economic under implemented, must be approved by visa in the rear as a recognized head office, so that enterprises can grasp operation layer contracts, materials supply contract and construction progress and use of the construction price, prevent costs spiralling out of control. 5. completion of the liquidation, the accounts of the project. The process of strengthening project cost control, focusing on each individual project of completion of liquidation and the completion of the entire project is put up the cost of the project. Whether internal or external construction team, even complete a culvert, a wall, are to be completed in a hurry and clearing a, without leaving the tail and the future. This will enable economic disputes and risks in the construction process defused and reduces the difficulty of the final accounts. When the whole project is finished, you should press the contract requirements, timely organizes the concerned personnel doing the completion, verification of the actual cost of the project, the analysis target of the implementation of responsible cost. In the project after the completion of the liquidation accounts should beStrictly fulfill the goals of the project cost management responsibility for the content, improving project project management personnel. 6. accounting and accounting staff appointment system. Project accounting and accountants, is the revenue and expenditure of two specific performers. In order to prevent some of the projects particularly large or away from the business income and expenses of the project in this part, the violated national policies and business rules, without increasing costs, must be taken by the enterprise level to send the budget and accounting staff, will those political quality good, responsible, professional qualifications and high personnel sent to the project, its remuneration and project Department hook, so that they effectively assume the costs of the duties of the "guardian", it is necessary to reinforce the economic monitoring of the project. VII. change claim rewards into system. Good job change claim and cost control for one purpose — enterprise benefits. Therefore, we strengthen the project cost control, more change claim cannot be ignored. Must strengthen the claims-aware, from the beginning of construction, it is necessary to carefully study the design documents, drawings, and contractual terms and conditions, and identify the starting point of the claim, take a chance, timely preparation of claims information, fight to claim work throughout the whole process of construction, raising claims. On the claim as the enterprise gets better efficiency of active personnel, should be rewarded or as a percentage of the amount claimed, let other people into watching a jealous, convinced, formed to bring claims staff intelligence and motivation for good environment and atmosphere. Speed up the establishment and improvement of enterprises claims ' system, culture and a large number of claims Division team, to adapt to market competition, and enhance combat risks. In a perfect market economy real benefit to the claim. 8. project management costs fixed lump sum to use System. In the past, many failed project management, the loss of many of the reasons is that project management costs is too large, such as operating costs are up to the total cost of more than 7%, in hospitality, Office, telecommunications, transport costs above there is no restraint of false high, even some managers fraudulently listing expenses, corruption happens from time to time, the company shall last result is the decline in profits, due to the project or even losses, so the project Department costs such as: Entertainment, communication, Office, traffic and other costs should strictly implement the quota set for system, according to the project size, profit situation output value and the actual situation to determine the proportion of the cost of the project management and project team members to organize assigned as needed, so you can control the project management costs. In today's benefits first, the cost of priority of the market economy, if the construction enterprises doing the above system and indeed introduced over several systems, the enterprise project cost management is very good, in the fierce market competition, invincible.
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