Project cost management is to achieve the predetermined cost targets and reduce costs as much as possible through the activities of planning, organization, control and coordination under the premise of meeting the contract requirements such as project quality and construction period. A scientific management activity of expenses, which achieves the intended goal through the activities of technology (such as the formulation and comparison of construction plans), economy (such as accounting) and management (such as construction organization management, various rules and regulations), and achieves profitability. purpose.
The cost is the sum of all kinds of expenses during the construction of the project. The content of cost management is very extensive. It runs through the whole process and every aspect of project management activities. From the beginning of the labeling of the project to the construction preparation, on-site construction, and completion acceptance, each link is inseparable from cost management and cost management. In terms of the complete working process, its contents generally include: cost forecasting, cost control, cost accounting, cost analysis and cost assessment. The following is only to explain the cost forecasting, cost control and effective ways of reducing costs of work items.
1. Do a good job of cost forecasting and determine cost control objectives
Cost forecasting is the basis of cost planning and provides a basis for the preparation of scientific and reasonable cost control objectives. Therefore, cost forecasting plays an important role in improving the scientificity of cost planning, reducing costs and improving economic efficiency. To strengthen cost control, we must first grasp the cost forecast. The content of cost forecasting is mainly based on the use of scientific methods, combined with the bid price to predict the project's cost objectives according to the construction conditions, mechanical equipment, and personnel quality of each project.
A, work, materials, cost forecast
1) First analyze the unit price of the labor cost used in the project, then analyze the wage level of the workers and the market conditions of the social labor, and analyze whether the labor cost in the contract price of the project is covered according to the construction period and the number of personnel to be invested.
2) Material costs account for a large proportion of Jian'an fees, and should be accurately grasped as the key points. The main materials, flooring materials, auxiliary materials and other materials fees are analyzed item by item, and the supply location, purchase price and transportation mode of the materials are re-approved. And the loading and unloading fee, the difference between the material specifications specified in the quota and the actual material specifications, and the difference between the cement dosage and the fixed amount in the actual ratio, and the other materials in the budget are summarized and analyzed. A certain amount of admixtures, etc.
3) Mechanical use fee: The model number of the mechanical equipment in the bidding group is generally calculated by the construction method set in the quota. There is a certain difference between the actual construction of the site and the work efficiency. Therefore, it is necessary to measure the actual occurrence. Machine fee. At the same time, it is necessary to calculate the mechanical rental fee that may occur and the amortization fee for the newly purchased machinery and equipment fee, and re-approve the production quota for the main machinery.
B. Prediction of cost changes caused by the construction plan
After the project has won the bid, it is necessary to formulate the technically advanced and feasible and economically reasonable implementation construction organization design according to the actual situation of the construction site, and compare the actual situation of the economic and natural geographical conditions, construction technology, equipment selection and construction schedule of the project location. The construction method used by the construction organization is different from that at the time of preparation of the tender, or different from the construction method in the quota, and the correct prediction is made according to the actual situation.
C. Prediction of auxiliary engineering fees
Auxiliary engineering quantity refers to the quantity of engineering quantity or design drawing, but it is indispensable in construction. For example, the track pulley of the stage lighting cage, the flow light stand, the table of the console, etc., also need to be implemented. Make a concrete and realistic forecast.
D. Forecast of large temporary facilities fees
The forecast of large temporary work expenses should be investigated in detail, and the arguments should be fully compared to determine a reasonable target value.
E. Forecast of small temporary facilities fees and site transfer fees
The contents of the small temporary facilities include: the setting up of temporary facilities. The scale and standards of temporary facilities should be determined according to the length of the construction period and the number of personnel and equipment to be invested. It should be determined according to the actual occurrence and reference to the historical data of the previous construction control. Target value. The construction site transfer fee shall be based on the distance of the transfer distance and the number of persons to be transferred, and the predicted target value.
F. Risk prediction of out of control costs
The risk analysis of the project cost objective is to conduct a pre-analysis of the factors that may affect the achievement of the target in the project, and can usually be analyzed from the following aspects:
1) Knowledge of the technical characteristics of the project, such as structural features, geological features, etc.
2) Analysis of the relevant situation of the owner's unit, including the credit of the owner, the availability of funds, and the ability to organize and coordinate.
3) Analysis of the internal organization of the project, including construction organization design, resource allocation, team quality and so on.
4) Analysis of transportation, energy and electricity in the project location.
5) Analysis of the climate.
In short, through the prediction of the above several major costs, the control standards for work, materials, equipment and overhead fees can be determined, and it can be determined that the project must be completed within a long period of time before the target control of the management fee can be completed. Therefore, cost forecasting is the basis of cost control.
2. Establish cost control principles around cost targets Construction project cost control is to supervise, inspect and measure the investment, construction process and results in the implementation process, and take measures to ensure the realization of project cost targets.
The object of cost control is the engineering project, and the main body is the management activities of people. The purpose is to rationally use manpower, material resources and financial resources to reduce costs and increase efficiency. To this end, the general principles of cost control are:
A, the principle of saving
Saving is the saving of manpower, material resources and financial resources for project construction, which is the basic principle of cost control. Saving absolutely
It is a negative restriction and supervision, but it must actively create conditions. It must focus on the pre-existing supervision of costs and process control. In the implementation process, it is often checked whether deviations are made to optimize the construction plan and improve the scientific management level of the project. saving.
B, the principle of comprehensive control
The principle of total control includes two meanings, namely full-person control and full-process control.
1) Project full control
Cost control involves the work of all departments, teams and employees in the project organization, and is related to the vital interests of each employee. Therefore, each department, team and each employee should be fully mobilized to control costs and care about costs, and truly establish From the concept of full control, if the cost control is only responsible for the pre-, settlement and financial aspects, it is one-sided.