工程管理專業(yè)畢業(yè)設(shè)計(jì)外文翻譯---研究建筑施工企業(yè)的項(xiàng)目成本控制

1、<p>　　Study on Project Cost Control of Construction Enterprises</p><p>　　By: R. Max Wideman</p><p>　　Abstract With the increasing maturity of construction market, the competition between co

2、nstruction enterprises is becoming fierce. The project profit is gradually decreasing. It demands that all construction enterprises enhance their cost control, lower costs, improve management efficiency and gain maximal

3、profits. This paper analyses the existing problems on project cost control of Chinese construction enterprises, and proposes some suggestions to improve project cost control system.</p><p>　　Key Words ：Const

4、ruction enterprises, Project management, Cost control</p><p>　　After joining the WTO, with Chinese construction market becoming integrated, the competition among architectural enterprises is turning more int

5、ense. Construction enterprises must continually enhance the overall competitiveness if they want to develop further at home and abroad construction market. Construction Enterprises basically adopt the "project manag

6、ement-centered" model, therefore, it is particularly important to strengthen project cost control. </p><p>　　1.The Current Domestic Project Cost Classification and Control Methods</p><p>　　

7、Cost refers to the consumption from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. Direct and indirect costs constitute the total

8、cost, also known as production cost or manufacturing cost. Enterprise product cost is the comprehensive indicator to measure enterprise quality of all aspects. It is not only the fund compensation scale, but also the bas

9、is to examine the implementation of cost plan. Besides, it c</p><p>　　According to the above-mentioned definition and current domestic cost classification, construction project cost can be divided into direc

10、t costs and indirect costs. Direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility cost, engineering cost and other direct cost. Indirect costs

11、 mainly result from project management and company's cost-sharing, covering project operating costs (covering the commission of foreign project</p><p>　　At present the main method for domestic constructi

12、on enterprises to control project cost is to analyze cost, naming economic accounting, which is the major components of cost management and the analysis of economic activities. In accordance with its scope of target and

13、deep-level of content, GM project cost analysis method can be divided into two categories, namely, comprehensive analysis of project cost and cost analysis of unit project</p><p>　　Comprehensive analysis of

14、project cost. It is carried in terms of budget and final accounts, cost reduction programs and construction installation costs. The methods used are as follows: (1) comparing the estimated cost and actual cost. Check the

15、 result to reduce cost, lower cost index and budget status. (2) comparing actual cost and project cost. Check cost reduction programs as well as the windage between the actual cost and plan cost. Inspect the rationality

16、and implementation of techniques o</p><p>　　Cost analysis of unit project. Comprehensive analysis only understand project cost overruns or lower. If we want to get more detailed information, each cost item a

17、nalysis of unit project is needed. Analysis mainly from the following aspects: </p><p>　　(1) Materials cost analysis. From the view of material stock, production, transportation, inventory and management, we

18、 can analyze the discrepancy impact of material price and quantity, the cost-reducing effectiveness resulting from various technical measures, the loss from poor management. </p><p>　　(2) Labor cost analysis

19、 . From the number of employment, hours of use, ergonomics, as well as wage situation, we can identify the savings and waste during labor use and fixed management. </p><p>　　(3) Construction machinery cost a

20、nalysis. From the construction options, mechanization degree, mechanical efficiency, fuel consumption, mechanical maintenance, good rates and utilization, we can analyze the yield and cost discrepancy of fixed-class ergo

21、nomics, the cost of poor classes, focused on improving mechanical utilization efficiency and waste caused by poor management.</p><p>　　(4) Management cost analysis. From construction task and organizational

22、staffing changes, non-production personnel changes, as well as other expenditure savings and waste, we can analyze management fees and justify the rationality of expenditure.</p><p>　　(5) Technology organiza

23、tion measures implementing analysis. It can increase experience for future establishment and implementation of technical organization projects. </p><p>　　(6) Other direct costs analysis. Focus on the analysi

24、s of second removal and water, electricity, wind, gas and other expenses situation during construction. </p><p>　　2. The shortcomings of cost-control methods </p><p>　　At present, domestic const

25、ruction projects cost-control methods have played a significant role for Chinese construction industry and construction enterprises to reduce cost and gain sustainable development. However, we should be aware that these

26、methods exist some shortcomings as follows: </p><p>　　2.1 Lack of systemization. </p><p>　　Presently, the cost control of construction enterprises is a simple control on cost. In fact, project c

27、ost control is closely related with project plans and progress, quality and safety. Therefore, cost control should include above-mentioned elements.</p><p>　　2.2 Lack of real time </p><p>　　Mode

28、rn project management is increasingly tending real-time management and forward-looking management, paying more attention to "promptly identify and solve problems", emphasizing as much as possible to identify an

29、d solve problems before problems occur. The current control system is to control after problems occur, which can't avoid loss. </p><p>　　In addition, current cost-control method is static. It can't m

30、onitor and reflect timely costs change, therefore, this method can't provide the support of decision-making for projects management under construction.</p><p>　　2.3 Lack of error-checking and error-corre

31、cting mechanism</p><p>　　The current cost-control method is the single-class without error-checking and error-correcting mechanism. If mistakes occur in the future, we can't discover timely, or even impo

32、ssible found. 2.4 Lack of compatibility </p><p>　　There is lack of compatibility between project cost-control and project finance and corporate management system. The project budget is built on ration, but p

33、roject financial item subjects are based on current financial general regulation. This is not consistent between methods. Specific to the software, financial sector of domestic construction enterprises is generally adopt

34、ing some general financial software, such as UF, IBM. The software is not specifically for the development of construction </p><p>　　2.5 Limitation on notions and quality of personnel </p><p>　　

35、These days, most of construction enterprises are faced with the shortage of qualified personnel during improving cost-control system. It is difficult to find a suitable person with budget and financial knowledge and prac

36、tical experience in project management. </p><p>　　3. Suggestions for improving domestic cost-control methods</p><p>　　From the view of enterprises and projects, project cost control is a system

37、engineering. It needs standardization and systematization, closely related to many factors. If current domestic construction enterprises want to establish a practical and efficient cost control systems, the cost-control

38、methods must be improved as follows:</p><p>　　3.1 Establish systemic cost-control system </p><p>　　According to the specific situation of enterprises, company's cost-control guiding document

39、s should be developed. Based on current fixed budget, enterprises develop work breakdown structure of specific conditions. And on these base, along with progress, quality and safety factors, cost control system will be e

40、stablished ultimately, including the establishment of project cost real-time control (the first class by full-time staff in the execution of project cost control, reporting cycle for one we</p><p>　　3.2 Deve

41、lop specific control processes </p><p>　　According to enterprises' specific circumstances, we should formulate specific control processes, identify levels for controlling reporting periods, and arrange s

42、pecific persons to monitor. Throughout reporting period, two kinds of data or information need to be collected: (1) the actual execution of data, including the actual time for beginning or end, and the actual cost. (2) t

43、he project scope, progress plan and budget change information. These changes may result from the clients or project te</p><p>　　Above-discussed data or information must be timely collected, so that it can be

44、come the base to update project progress and budget. For example, if the project reporting period is a month, data and information should be collected at the end of month as far as possible, which can guarantee progress

45、in the updated plan and budget.</p><p>　　3.3 Improve project financial subject</p><p>　　Based on work breakdown structure, enpterpries should improve project financial subjects so that projects

46、match with real-time cost control, company's financial and cost control systems, which can solve the compatibility between cost control and finance. At the same time, financial system and cost control system using th

47、e same data format, similar forms and data-sharing can improve effectively. In the short term, construction enterprise can transform the existing software and statements to achie</p><p>　　3.4 Balance precisi

48、on control and cost control </p><p>　　When improving project control system, we should pay attention to balance precision control and cost control. Cost control is through the whole process of project. Under

49、 normal circumstances, enterprises can take a fixed period report. If new problems will be detected, then enterprises should increase the reporting frequency until problems are resolved. </p><p>　　3.5 Train

50、current staff </p><p>　　Enterprises should gradually train the existing staff for the future reserves. In any system, human element is always the first one. No matter how perfect and advanced a management sy

51、stem is, and it ultimately relies on people. </p><p>　　3.6 Identify core contents </p><p>　　The core contents for cost control are team spirit, technology and work process consistency, standard

52、management methods, foreseeing difficulties and contradictions, fostering a challenging work environment and continuing improvement. </p><p>　　研究建筑施工企業(yè)的項(xiàng)目成本控制</p><p><b>　　馬克斯.懷德曼</b>

53、;</p><p>　　摘要：隨著建筑市場(chǎng)的日趨成熟,建筑施工企業(yè)之間的競(jìng)爭(zhēng)變得激烈。項(xiàng)目利潤逐漸減少。它要求所有施工企業(yè)加強(qiáng)成本控制,降低成本,提高管理效率和獲得最大的利潤。本文分析了在中國的施工企業(yè)項(xiàng)目成本控制存在的問題,并提出了一些建議來提高工程項(xiàng)目成本控制系統(tǒng)。</p><p>　　關(guān)鍵詞：建筑施工企業(yè)、項(xiàng)目管理、成本控制</p><p>　　加入世貿(mào)組織后

54、,中國建筑市場(chǎng)越來越一體化,建筑企業(yè)之間的競(jìng)爭(zhēng)將更加激烈。建筑施工企業(yè)必須不斷提高整體競(jìng)爭(zhēng)力,如果他們想進(jìn)一步發(fā)展在國內(nèi)外建筑市場(chǎng)。建筑施工企業(yè)主要采取“項(xiàng)目管理為中心”的模式,因此,尤其重要的是要加強(qiáng)項(xiàng)目成本控制。</p><p>　　1、目前國內(nèi)項(xiàng)目成本分類和控制方法</p><p>　　成本是指生產(chǎn)和銷售消費(fèi)的某些產(chǎn)品,性能的各種貨幣轉(zhuǎn)為物化勞動(dòng)和勞動(dòng)消耗。直接和間接成本構(gòu)成的總成本

55、,也稱為生產(chǎn)成本或制造成本。企業(yè)產(chǎn)品成本是綜合指標(biāo)來衡量企業(yè)質(zhì)量的所有方面。它不僅是基金補(bǔ)償范圍,但也依據(jù)檢查實(shí)施成本計(jì)劃。此外,它可以為產(chǎn)品定價(jià)提供參考。</p><p>　　根據(jù)上述定義和當(dāng)前國內(nèi)成本分類、施工項(xiàng)目成本可以分為直接成本和間接成本。直接成本包括材料成本、人員成本、施工機(jī)械成本,材料運(yùn)輸費(fèi)用,臨時(shí)設(shè)施費(fèi)用,工程費(fèi)用和其他直接成本。間接成本是導(dǎo)致項(xiàng)目管理和公司的費(fèi)用分擔(dān),涵蓋項(xiàng)目運(yùn)營成本(包括歐盟委

56、員會(huì)的外國項(xiàng)目),項(xiàng)目的管理成本(包括外匯損失的外國項(xiàng)目)和公司的費(fèi)用分?jǐn)偂?lt;/p><p>　　目前主要的方法對(duì)國內(nèi)建筑施工企業(yè)項(xiàng)目成本控制分析成本、命名經(jīng)濟(jì)核算,這是主要的組件的成本管理和經(jīng)濟(jì)活動(dòng)分析。根據(jù)目標(biāo)的范圍和深層次的內(nèi)容,通用項(xiàng)目成本分析方法可以分為兩類,即綜合分析項(xiàng)目成本和項(xiàng)目成本分析的單位。</p><p>　　綜合分析項(xiàng)目成本。它是在條款進(jìn)行的預(yù)算、決算、成本降低計(jì)劃和

57、施工安裝成本。使用方法如下:(1)比較估計(jì)成本和實(shí)際成本。檢查結(jié)果為降低成本而降低成本指數(shù)和預(yù)算狀況。(2)比較實(shí)際成本和項(xiàng)目成本。檢查成本降低項(xiàng)目以及偏差之間的實(shí)際成本和計(jì)劃成本。檢查的合理性和實(shí)現(xiàn)的技術(shù)組織措施和管理計(jì)劃。(3)比較低的成本比去年同期。分析原因和提出了改進(jìn)方向。(4)對(duì)比工程單位在削減成本。確定單位成本,完成項(xiàng)目,為了進(jìn)一步的成本分析。</p><p>　　單位工程成本分析。綜合分析只有理解項(xiàng)

58、目成本超支或更低。如果我們想要得到更詳細(xì)的信息,每個(gè)成本項(xiàng)目分析,項(xiàng)目單位需要。分析主要從以下幾個(gè)方面:</p><p>　　(1)材料成本分析。從視圖的材料庫存、生產(chǎn)、運(yùn)輸、庫存和管理,我們可以分析差異影響材料價(jià)格和數(shù)量、成本有效性產(chǎn)生的各種技術(shù)措施,管理不善所造成的損失。</p><p>　　(2)勞動(dòng)成本分析。從就業(yè)的數(shù)量、使用時(shí)間、人類工程學(xué),以及工資的情況,我們可以識(shí)別儲(chǔ)蓄和浪費(fèi)

59、在分娩過程中使用和固定的管理。</p><p>　　(3)施工機(jī)械成本分析。從建設(shè)選項(xiàng)、機(jī)械化程度、機(jī)械效率、燃料消耗、機(jī)械維修、良好率和利用率,我們可以分析產(chǎn)量、成本差異的人體工程學(xué),成本固定的班級(jí)貧困類,集中在改善機(jī)械利用率和廢物管理不善造成的。</p><p>　　(4)管理成本分析。從施工任務(wù)和組織人員的變動(dòng),非生產(chǎn)人員的變化,以及其他支出儲(chǔ)蓄和浪費(fèi),我們可以分析管理費(fèi)用支出的合理

60、性和證明。</p><p>　　(5)技術(shù)組織措施實(shí)施分析。它可以增加經(jīng)驗(yàn),為未來建立和實(shí)施技術(shù)組織項(xiàng)目。</p><p>　　(6)其他直接成本分析。著重分析第二移除和水、電、風(fēng)、氣等費(fèi)用情況在施工期間。</p><p>　　2、成本控制方法的不足</p><p>　　目前,國內(nèi)建筑工程成本控制方法已經(jīng)扮演了重要的角色,中國建筑行業(yè)和建筑施

61、工企業(yè)降低成本和獲得可持續(xù)發(fā)展。然而,我們應(yīng)該意識(shí)到這些方法存在一些缺點(diǎn)如下:</p><p><b>　　2.1缺乏系統(tǒng)化。</b></p><p>　　目前,施工企業(yè)的成本控制是一個(gè)簡(jiǎn)單的控制成本。事實(shí)上,項(xiàng)目成本控制密切相關(guān)的是項(xiàng)目計(jì)劃和進(jìn)度、質(zhì)量和安全。因此,成本控制應(yīng)包括上述元素。</p><p>　　2.2缺乏真正的時(shí)間</p

62、><p>　　現(xiàn)代項(xiàng)目管理是越來越傾向和前瞻性管理實(shí)時(shí)管理,注重“及時(shí)識(shí)別和解決問題”,強(qiáng)調(diào)盡可能地識(shí)別和解決問題問題出現(xiàn)之前。當(dāng)前的控制系統(tǒng)是控制問題出現(xiàn)后,它不能避免損失。</p><p>　　此外,目前的成本控制方法是靜態(tài)的。它不能反映成本變化監(jiān)測(cè)和及時(shí),因此,這種方法不能提供支持的決策制定項(xiàng)目管理在建設(shè)。</p><p>　　2.3缺乏錯(cuò)誤檢測(cè)和糾錯(cuò)機(jī)制<

63、/p><p>　　當(dāng)前的成本控制方法是股份沒有錯(cuò)誤檢查和糾錯(cuò)機(jī)制。如果錯(cuò)誤發(fā)生在未來,我們不能發(fā)現(xiàn)及時(shí),甚至不可能發(fā)現(xiàn)。</p><p><b>　　2.4缺乏兼容性</b></p><p>　　缺乏項(xiàng)目成本控制之間的兼容性和項(xiàng)目融資和企業(yè)管理系統(tǒng)。這個(gè)項(xiàng)目的預(yù)算是建立在定量,但項(xiàng)目金融項(xiàng)目主題是基于當(dāng)前的金融總規(guī)則。這不是一致的方法。特定的軟件,

64、金融部門的國內(nèi)建筑施工企業(yè)通常采用一些通用財(cái)務(wù)軟件,如超濾、IBM。這個(gè)軟件不是專門為開發(fā)建設(shè)企業(yè),而不是反映施工企業(yè)的特殊性。然而,預(yù)算軟件也不被認(rèn)為是金融方面。缺乏兼容性導(dǎo)致無效勞動(dòng)和低管理效率。同時(shí),它增加了概率的錯(cuò)誤信息和錯(cuò)誤的決定</p><p>　　2.5限制概念和質(zhì)量的人員</p><p>　　這些日子,大多數(shù)施工企業(yè)在改善成本控制系統(tǒng)中面臨著人才短缺,找到一個(gè)合適的具有預(yù)算

65、和財(cái)務(wù)知識(shí)和實(shí)際的項(xiàng)目管理經(jīng)驗(yàn)的人是非常困難的。</p><p>　　3、為提高國內(nèi)成本控制方法的建議</p><p>　　從視圖的企業(yè)和項(xiàng)目,項(xiàng)目成本控制是一個(gè)系統(tǒng)工程。它需要標(biāo)準(zhǔn)化和系統(tǒng)化,密切相關(guān)的多種因素。如果當(dāng)前國內(nèi)施工企業(yè)想要建立一個(gè)實(shí)際高效的項(xiàng)目成本控制系統(tǒng)，成本系統(tǒng)被改善，其方法如下：</p><p>　　3.1建立系統(tǒng)性成本控制系統(tǒng)</p&g

66、t;<p>　　根據(jù)企業(yè)的具體情況,公司的成本控制指導(dǎo)文件應(yīng)該發(fā)達(dá)?；诋?dāng)前的固定預(yù)算、企業(yè)開發(fā)工作分解結(jié)構(gòu)的具體條件。和在這些基地,以及進(jìn)度、質(zhì)量和安全因素,成本控制系統(tǒng)將最終建立,包括建立項(xiàng)目成本實(shí)時(shí)控制(第一課的全職員工在執(zhí)行項(xiàng)目成本控制、報(bào)告周期為一周或兩周),項(xiàng)目成本綜合控制(第二個(gè)類,由財(cái)務(wù)人員在執(zhí)行項(xiàng)目,報(bào)告周期為兩周或一個(gè)月)和企業(yè)成本控制(第三類,通過公司的金融部門,報(bào)告周期一個(gè)月或者一個(gè)季度)。這樣的三

67、個(gè)類成本控制系統(tǒng)解決問題的實(shí)時(shí)和糾錯(cuò)機(jī)制。</p><p>　　3.2開發(fā)特定的控制過程</p><p>　　根據(jù)企業(yè)的具體情況,我們應(yīng)該制定具體的控制流程,識(shí)別控制水平,并安排具體報(bào)告期間,人員監(jiān)控。</p><p>　　在報(bào)告期內(nèi),兩種數(shù)據(jù)或信息需要收集:(1)實(shí)際執(zhí)行數(shù)據(jù),包括實(shí)際的時(shí)間開始或者結(jié)束,和實(shí)際的成本。(2)項(xiàng)目范圍、進(jìn)度計(jì)劃和預(yù)算變化信息。這些變

68、化可能來自客戶或項(xiàng)目團(tuán)隊(duì),或者從一些不可預(yù)見的事情如自然災(zāi)害、罷工或關(guān)鍵項(xiàng)目團(tuán)隊(duì)成員辭職。這些變化應(yīng)包括在項(xiàng)目計(jì)劃,并獲得客戶的同意,那么新的基線計(jì)劃需要建立。范圍、進(jìn)度和預(yù)算的新計(jì)劃可能不同于最初的計(jì)劃。</p><p>　　每個(gè)數(shù)據(jù)或信息必須及時(shí)收集的,因此,它可以成為基本更新項(xiàng)目進(jìn)度和預(yù)算。例如,如果一個(gè)工程的報(bào)告期是一個(gè)月，那么數(shù)據(jù)和信息在月底應(yīng)該盡快的被確定，因?yàn)樗艽_保工程日期和預(yù)算內(nèi)。</p&

69、gt;<p>　　3.3提高項(xiàng)目的金融主體</p><p>　　工作分解結(jié)構(gòu)的基礎(chǔ)上,企業(yè)應(yīng)該改善項(xiàng)目財(cái)務(wù)科目,以便匹配項(xiàng)目的實(shí)際成本控制。公司的財(cái)務(wù)和成本控制系統(tǒng),可以解決成本控制和財(cái)務(wù)之間的兼容性。同時(shí),金融系統(tǒng)和成本控制系統(tǒng)使用相同的數(shù)據(jù)格式,類似的形式和數(shù)據(jù)共享可以非常有效的改善。在短期內(nèi),施工企業(yè)可以改變現(xiàn)有的軟件和語句來實(shí)現(xiàn)節(jié)約成本和減少系統(tǒng)轉(zhuǎn)換的影響。從長(zhǎng)遠(yuǎn)來看,企業(yè)以適用合適的管理軟

70、件和建立一個(gè)完整的公司綜合管理系統(tǒng)。</p><p>　　3.4平衡精度控制和成本控制</p><p>　　當(dāng)提高項(xiàng)目控制系統(tǒng),我們應(yīng)該注意平衡精度控制和成本控制。成本控制是通過項(xiàng)目的整個(gè)過程。在正常情況下,企業(yè)可以采取定期報(bào)告。如果新問題將被檢測(cè)到,那么企業(yè)應(yīng)該增加報(bào)告頻率直到問題得到解決。</p><p>　　3.5培訓(xùn)現(xiàn)有的員工</p><

71、p>　　企業(yè)應(yīng)該逐漸培養(yǎng)現(xiàn)有員工為未來做準(zhǔn)備。在任何系統(tǒng)中,人的因素總是排在第一位的。無論是多么完美的和先進(jìn)的一個(gè)管理系統(tǒng),它最終依賴于人。</p><p><b>　　3.6識(shí)別核心內(nèi)容</b></p><p>　　成本控制的核心內(nèi)容是團(tuán)隊(duì)精神、技術(shù)和工作流程一致性,標(biāo)準(zhǔn)管理方法,預(yù)見困難和矛盾,培育一個(gè)具有挑戰(zhàn)性的工作環(huán)境和持續(xù)改進(jìn)。</p>