施工项目成本控制(翻译+原文)（推荐）_施工项目成本控制内容

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附录A（外文翻译）

施工项目成本控制引言

项目是企业的形象窗口和效益的源泉。随着市场竞争日益激烈，工程质量、文明建设要求不断提高，材料价格波荡起伏，还有一些不确定因素的影响，使得项目运作处在一个较为严峻的环境之中。因此，成本控制要贯穿工程建设的整个过程，它是企业成本全面管理的重要环节，必须在组织和控制措施上给予高度重视，来提高企业的经济效益。施工项目成本控制大纲

施工项目成本控制，指在成本形成的过程中，对施工所消耗的人力、物力的费用开支，进行指导、监督、调节和限制，及时预防、发现和纠正偏差从而把各项费用控制在计划成本的预定目标之内，以保障企业的生产效益。施工企业成本控制原则

施工企业成本控制以成本控制为中心，其是企业成本管理的基础和核心，项目经理部在对施工项目进行成本控制时，必须遵循以下基本原则：

1）成本最低化原则。施工项目成本控制的最终目的在于通过成本管理的各种手段，不断降低施工项目成本，来实现成本最低的要求。在成本最低化原则实施时，应注意降低成本的可能性和成本最低化的合理性。一方面发掘降低成本的途径，使可能变成现实；另一方面要从实际出发，制定由主观努力可以实现的最低成本水平。

2）成本全面控制原则。成本管理是全企业、全员工和全过程的管理，亦称“三全”管理。项目成本控制是一个系统的实质性内容，包括各部门的责任网络和组队经济核算等，避免出现成本控制人人有责，人人不管的现象。项目成本全过程控制的要求成本控制工作要随着项目进展的各个阶段接连进行，既不能疏漏，又不能时紧时松，应使施工项目成本从头到尾在有效的控制之下。

3）动态控制原则。施工项目是一次性的，成本控制应注重项目的中间控制，即动态控制。由于施工准备阶段成本的控制只根据施工组织设计的具体内容来确 1 定成本目标、编制成本计划、制订成本控制方案，为今后的成本控制作好准备。而竣工阶段的成本控制，由于成本盈亏基本定局，即使发生了偏差，也无法纠正。

4）目标管理原则。目标管理内容包括：目标设定和分解，目标责任的到位和执行，监视目标执行情况，评估和修正目标，形成计划、实施、监视、处理的循环，即PDCA循环。

5）责、权、利相结原则。在项目施工过程中，项目经理部的各部门、各组队在肩负成本控制责任的同时，享有成本控制权力，项目经理要对各部门、各组队成本控制中的业绩进行定期检查和考核，实行有奖有罚。只有做好责、权、利相结合的成本控制，方能收到预期效果。施工成本控制措施

项目经理是项目成本管理第一责任人，全面领导项目部的成本管理工作，应实时掌握和分析盈亏状况，并迅速采取有效措施；工程技术部应在保证质量、按期完成任务的前提下尽可能使用先进技术，来降低工程成本；经济部应注重加强合同预算管理，增创工程预算收入；财务部主管工程项目的财务工作，应实时分析项目的财务收支状况，合理安排资金。

制订先进又经济合理的施工方案，以达到缩短工期、提高质量、降低成本的目的；严把质量关避免返工现象，缩短验收工期，节省费用开支；控制人工费、材料费、机械费及其他可避免费用。目前施工企业项目成本控制分析

5.1 当前项目成本的问题及原因

当前项目部的成本管理，只是会计的事后核算，而不是事前预防和事中控制。原因是：成本意识淡薄，简单地认为成本管理是财务部门或者是上级领导的事，与自己无关，只是注重“生产任务的完成”和“承包盈亏”，在群体中产生“负面影响”。因此，动员项目部全员参与成本控制，深化项目部成本管理势在必行。

5.2 项目部亏损的原因分析

项目部作为建筑产品的直接生产者，既有按照合同和施工图纸、规范自行安排施工的权力，但同时也受发包单位、设计单位、业主以及其他相关单位的影响 2 和制约。另外，地质和气候的变化、设计的变更等客观因素也会对项目部的施工产生重大影响，上述的所有因素都会影响到项目部的成本支出。

5.2.1 主观原因使成本失去控制

所谓主观原因是指项目部可以自行支配而无任何外界影响就可以控制的成本支出因素，如前面所述的项目部因具有施工自主权而发生的成本。主要包括以下几个方面：

1）没有严格执行成本控制的总目标或根本没有成本控制的总目标。绝大多数亏损的项目部根本没有成本控制的总目标。有的虽有但没有严格执行，因而使项目部的成本处于失控状态。

2）材料、配件的计划、采购、验收、保管、出库、消耗制度不完善。在亏损的项目部中，购买材料、配件无计划的现象比比皆是，采购数量的多少完全在于项目经理甚至是材料员，其结果必然导致材料的积压、超支。

3）出现严重的质量问题。亏损严重的项目部，几乎都存在比较严重质量问题，从而导致返工、修复、推倒重来等施工的现象发生，加大了工程成本。比如在桥梁施工中，存在基础下沉、桥墩歪斜等现象。

4）施工安排不合理。在施工过程中，项目部不能合理地安排人力、材料、设备等资源，导致窝工浪费；部分工序的施工安排不合理，能够一步完成的，却进行了多次才完成，从而造成返工等等。

5）安全事故较多。在亏损的项目部中，多数均发生过程度不同的安全事故，轻伤影响员工上班，重伤既影响员工上班，又需要开支医疗费，同时还可能使员工的体质和技能下降，降低劳动能力和劳动效率；死亡事故造成巨额抚恤费用支出，直接增大成本支出，还可能影响员工情绪，降低生产效率。

6）合同管理混乱。在亏损的项目部中，大多数项目部没有合同管理的意识，对合同知识了解甚少，不理解合同的基本要素，导致合同管理混乱，企业遭受巨大经济损失。

5.2.2 客观因素的影响是项目部总成本增加的一个方面

所谓客观因素，是指项目部无法控制而又必须完成或必然出现的事情或现象，如发包单位、设计单位、企业在合同条款之外对项目部施工发出的有关指令，地质和气候的变化，设计的变更等。这些因素的出现导致成本增加，是项目部不可控制的客观费用。这些因素有：

1）成本。一些企业为了取得进入某个市场的资格，在满足建设项目工期质量的前提下，对投标项目采取了投标价低于成本的投标报价策略，以求中标，这在企业的经营策略中必然会出现，但对于项目部来说，其无论采取何种措施，都难以使这些项目盈利。

2）地质、气候变化。在地质情况与设计不符时，会迫使项目部改变施工方法，从而影响工程工期，使工程的总成本增加。同时也会使分项工程成本出现较大的变化。冬、雨季施工和风沙施工天数的增加，将会使项目部增加各项费用。

3）设计变更。工程各项设计进行变更，将会使工程成本出现变化，影响项目总成本。比如发包单位增加工程数量、延长或缩短施工工期、改变施工方案和提高工程的质量等级等。

4）施工组织设计欠合理。由于投标与施工现场实际的差异，个别工程项目的施工组织设计在实施时存在部分不合理现象，如对人员、材料、设备的计划和安排出现误差，对个别分项工程或工序的工期、质量考虑欠缺等，都可能使项目部的成本增加。

5）项目部窝工。由于工程任务衔接不上或其他原因，一些项目部有窝工现象，在此期间需要支付各项窝工费用，如员工工资或基本生活费、固定资产折旧费、项目部间接费等。如何进行有效地进行成本控制

6.1 优化工程成本

项目资源配置直接关系到成本控制的方法及程度，对于当前许多国有控股的大型施工企业来说，工程成本构成基本上是分包成本和施工队成本，企业的主要经济效益源泉在于控制分包成本，而施工队成本往往很难创造经济效益。二者的构成比例如何，项目成本如何划分，这是关系企业成本控制的关键问题。

6.2 制定动态成本计划

在完成分包成本和责任成本分割并初步确定了两部分成本后，要制定出总成本计划，总成本计划除涵盖分包成本和责任成本外，还要考虑项目的现场经费、上级管理费、税金等因素。总成本计划分为两部分：

1）项目不可控成本：指税金、上级管理费等项目管理层无法主观控制的部分；

2）项目可控成本：总成本计划中除了不可控成本以外的全部成本，如分包成本、责任成本、现场经费等。

可控成本是成本控制的重点，可控成本计划是在项目开工前的建设时间、施工条件、施工组织设计基础上制定的，随着工程的进展，必然会发生如施工方案改进、工程量改变、材料价格上涨等因素变化，因此对于成本计划要进行适时调整，以保证成本计划的指导性和控制性，在调整的同时要注意分析各不同因素变化对原成本计划造成的影响程度。

6.3 进行成本分析，提高企业成本管理水平

施工结束后，要根据总成本计划和可控成本计划与最终实际成本进行对比分析，成本分析可采用图表等多种形式，不但要对比分析总成本，还要对工序成本进行分析，而且以工序分析为主，得出工序成本升高或降低的原因。

1）首先分析出因施工条件、施工方案、材料价格变动引起的工序单价的变动，同时收集采用新技术、新工艺、新材料的工序成本资料；

2）其次对比主观确定成本部分的工序单价，分析得出因制定方法不合理而导致的偏高或偏低的工序单价，同时积累书面资料，供日后制定同类项目成本计划时使用；

3）收集分包单位资料，并对分包商进行评价，拟定《合格分包商名录》，供日后类似项目选择分包商和制定分包成本时使用；

4）汇总分包成本及责任成本数据，经过分析筛选，供企业投标报价时参考。小结

施工项目成本控制是一项复杂的系统工程。在适用方面需要灵活运用，实际操作应因地制宜，不同的工程规模，不同的建筑企业，不同的管理体制都有差别，5 但不管怎样都是建筑企业对生产经营所消耗的人力资源、物质资源和费用开支，进行指导、监督、调节和限制。所以“增产节约，增收节支”是每一个建筑企业的共同点，这就需要在实践中不断的总结和提高成本控制的方式和方法，以保证项目成本目标的实现。附录B（外文原文）

The construction project cost control 1 Introduction

Project is a corporate image window and effectivene of the source.With increasingly fierce market competition, the quality of work and the construction of civilizations rising material prices fluctuations.uncertainties and other factors, make the project operational in a relatively tough environment.So the cost of control is through the building of the project since the bidding phase of acceptance until the completion of the entire proce, It is a comprehensive enterprise cost management an important part, we must organize and control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose.Outlining the construction project cost control The cost of the project refers to the cost and proce of formation occurred, on the production and operation of the amount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order to control costs in all project costs within the intended target.to guarantee the production and operation of enterprises benefits.3 The cost of the construction enterprise principles of construction enterprises control The cost of control is based on cost control of construction project for the center, Construction of the project cost control principle is the enterprise cost management infrastructure and the core, Construction Project Manager in the Ministry of Construction of the project cost control proce, we must adhere to the following basic principles.1）Principles lowest cost.Construction of the project cost control, the basic purpose is to cost management through various means, promote construction projects continue to reduce costs, to achieve the lowest poible cost of the objective requirements.The implementation of the principle of minimum cost, attention should be given to the poibility of reducing costs and reasonable cost of the minimum.While various mining capacity to reduce costs so that poibility into reality;The other must proceed from actual conditions, enacted subjective efforts could achieve a reasonable level of the minimum cost.2）Overall cost control principles.Cost Management is a comprehensive enterprise-wide, and full management of the entire proce, also known as the “three” of management.The full project cost control is a system of substantive content, including the departments, the responsibility for the network and team economic accounting, and so on, to prevent the cost control is everybody's responsibility, regardle of everyone.Project cost of the entire proce control requirements to control its costs with the progre of construction projects in various stages of continuous, neither overlooked nor time when, should enable construction projects throughout costs under effective control.3）Dynamic Control principle.Construction of the project is a one-time, cost control should emphasize control of the project in the middle, that is, dynamic control.Construction preparation stage because the cost is under the control of construction design to determine the specific content of the cost, prepare cost plans, the development of a cost-control program for the future cost control ready.And the completion of phase cost control, as a result of cost financing has been basically a foregone conclusion, even if the deviation has been too late to rectify.4）Principle of management by objectives.Management objectives include : setting goals and decomposition, the goal of responsibility and implementation of the aims of the inspection results of the implementation, evaluation of the goals and objectives that form the management objectives of the planning, implementation, inspection, proceing cycle, PDCA.5）Responsibility, authority, in light of the profit principle.Construction of the project, project manager of the department, the team shouldering the responsibility for cost control at the same time, enjoy the power of cost control, project manager for the department, Teams cost control in the performance of regular examination and appraisal of implementation of a croword punishment.Only to do a good job duties, rights, and interests combining cost control, in order to achieve the desired results.The construction cost control measures

Project Manager of the project cost management responsibility for the first, comprehensive organization of the project cost management, timely understand and analyze profit and lo situation and take prompt and effective measures;engineering technology department should ensure the quality, Regular tasks to complete as much as poible under the premise adopt advanced technology in order to reduce costs;Ministry of Economic Affairs should strengthen budget management contract, the project to create the budget revenue;Finance Ministry in charge of the project's financial, Analysis of the project should keep the financial accounts of reasonable scheduling of funds.Develop advanced economies reasonable construction program, which can shorten the period, and improve quality, reduce costs purpose;paid attention to quality control to eliminate redone, shorten the acceptance and reduce expenses;control labor costs, material costs, Machinery and other indirect costs.Currently construction enterprise project cost control analysis of the current project cost

5.1 Problems and the causes of the current project implementation

In summary, the current project of cost management, accounting only after the accounting, rather than advance the prevention and control things.The reasons are : lack of cost awarene.simply that the cost of management is the financial sector or the superior leadership, have nothing to do with them.only focused on the “production tasks are completed” and “contracting profit and lo,” the groups have a “negative effect.” Therefore, project to mobilize the full participation of the Ministry of cost control, deepening of the project cost management imperative.9 5.2 Project Department analysis of the reasons for the loes as a project of building products

Commodities direct producers, both under the contract and construction drawings, self-regulating organizations of the construction authority, but also by contracting, design, Enterprises and other projects related to the construction of the units affected and constrained.In addition, geological and climate changes, Design changes, but on objective factors of the construction projects have a significant impact, and all of the above factors will affect the cost of project expenditures.5.2.1 Lost control of the cost of the so-called subjective reasons, Subjective reasons refer to the project, can not dispose of any external influence on the control of the costs, As mentioned above the project with the Ministry of Construction for the autonomy of the cost.mainly include the following aspects : 1）No strict cost control of the overall goal or no cost control goals.Most of the lo items Department head, there is no cost control goals.Although some but not strictly enforced, thus the cost of the project is out of control.2）Materials, spare parts planning, procurement, inspection, custody, out of the reservoir, consumption of the system is not sound.the lo of the item, the purchase of materials and acceories unplanned phenomenon abound.procurement lies in the number of project managers even material, the result is bound to lead to a backlog of material, cost overruns.3）Serious quality problems.serious loes Project Department, almost all relatively serious quality problems, resulting in rework, repair, It seems a repetition of construction, increase the costs of construction.For example, in the bridge construction, there is the basis sank, Pier deflect such phenomena.4）Unreasonable arrangements.During the construction proce, the project was not in a reasonable allocation of manpower, materials, equipment and other resources.lead to a waste of sabotage work;Construction of the manufacturing arrangements 10 unreasonable to step in to complete the actual conduct of the second, three complete, the resulting redone, and so on.5）More accidents.the lo of the item, Most of the projects have occurred in the Department of varying degrees of security incidents and minor injuries affected employees work injuries have affected staff work, Also the cost of medical expenses, but can also enable the staff of physical and skills decline, reduced labor and labor efficiency;fatal accidents resulting in huge pension costs to be incurred, directly increasing costs, and may also affect sentiment reduce production efficiency.6）Contract management confusion.the lo of the item, Most of the projects the Ministry failed contract management awarene, knowledge of the contract, and have little do not understand the basic elements of the contract, contract management led to confusion, enterprises suffered huge economic loes.5.2.2 The influence of objective factors of the project is to increase the total cost of a connection so-called objective factors Project Department is unable to control its own and must take place or because there are things or phenomena, such as contracting, design, enterprises in terms of the contract for the project outside the Ministry of Construction iued the directive, geological and climate changes, Design changes such.These factors for the emergence of the cost incurred, Project Department is not the objective to control costs.These factors are :

1）Costs.Some enterprises in order to gain acce to a particular market in the qualifications, thereby meeting the quality of construction projects built on the premise that right to take the tender bid price is lower than the cost of bidding strategy for the final bidding proce, in the operating strategy is bound to happen, but projects are concerned, no matter what steps are taken it will be difficult to make these projects profitable.2）Geological and Climate changes.the geological conditions are inconsistent with the design, Projects will be forced to change the construction method, thus affecting the construction period, so that the total project costs.the same time will also cost breakdown of a larger change.Winter, Construction of the rainy season and the number of days of sandstorms construction increase, the Ministry will allow the project to increase various fees.3）Design changes.various engineering design changes so that the project will cost changes affect the total project cost.For example, contracting unit to increase the number of extend or shorten the construction period.changes in construction plans and projects to improve the quality of grading, etc..4）Construction design le reasonable.As a construction site with the actual difference individual projects in construction design at the time of the existence of irrational phenomena, such as the personnel, materials, equipment arrangements and plans for the accuracy of individual projects or procees of the time, the lack of quality considerations.Projects can make the cost increase.5）Sabotage work of the project.As work on the link between tasks or for other reasons, Projects have some sabotage work, in this period sabotage work needed to meet various costs, such as wages or basic living expenses.fixed aet depreciation charges, indirect costs of the project.Projects On how to conduct effective cost control 6.1 Segmentation project cost Optimal allocation of project resources project allocation of resources is directly related to cost control methods and extent of For many of the ongoing state-controlled construction of large enterprises, Basically, the cost of the project is a subcontractor costs and cost of the construction team, and the enterprises is the main source of economic control subcontractor costs.Team Construction costs are often difficult to create cost-effective.both how the mix, the cost of the project into how, This enterprise is the key to cost control problems.6.2 The development of a cost plan A cost of the complete dynamic control costs and responsibilities of sub-division and the initial cost of the two identified some of the costs, To work out the total cost of the scheme, the total cost of the scheme is in addition to covering the costs and responsibilities of sub-cost, should also consider funding the project site, the higher management fees, taxes and other factors.The total cost will be divided into two parts :

1）Uncontrollable cost of the project : it refers to taxes, the higher management fees can not be subjective project management control;

2）Controllable cost of the project : the total cost of the scheme, apart from the uncontrollable costs other than the full cost, such as subcontracting costs, responsibility for the cost, on-site expenses.Controllable costs are focused on cost control, controllable cost of the project is planned prior to the commencement of the construction time, construction, construction design based on.Along with the progre of works and that will happen if the construction program improvement works to change, to build factors such as rising price changes.So for the cost of plans to conduct timely adjustment, the cost of the scheme is to ensure that the guidance and control, in the adjustment should pay more attention to analysis of the different factors changes to the original cost of the scheme is the extent of the effect.6.3 Conduct a cost analysis, improve enterprise cost management level after the end of construction According to the total cost of the scheme and controllable cost plan and the final actual cost comparison analysis, cost analysis charts available in various forms, such as comparative analysis not only to the total cost, but also to proce cost analysis, but mainly to proce analysis, proce reached higher or lower cost reasons.1）First analyze the conditions for the construction, Construction programs, materials price changes caused by changes in the unit price for the proce, collecting 13 the introduction of new technology, new techniques, and new materials procees cost information;

2）Followed by the subjective determination of the cost comparison part of the proce the price analysis by the enactment of the unreasonable result of the high or low price procees, while accumulation of written information, for the future development of similar projects the cost of the scheme;3）Sub-units of information collection and evaluation of sub-contractors, prepared, “the roster of qualified sub-contractors” for future similar projects to choose subcontractors and sub-development costs;

4）Summary subcontracting costs and responsibility cost data, after screening analysis for enterprise Bidding reference.7.Summary of the construction project cost control

Summary of the construction project cost control is a complicated systematic project.the application needed to be applied with flexibility the actual operation be adapted to local conditions, different sizes, different construction firms and different management systems have differences, But in any case are the construction of the production and operation of enterprises in the amount of human resources, material resources and expenses, guidance, supervision, regulation and restriction.Therefore, “increases production and economize, to increase revenues and reduce expenditures” is a common construction enterprises, This requires constant practice in the review and improve cost control, ways and means to ensure that the project cost goals.